Pengaruh Ukuran Perusahaan dan Mekanisme Corporate Governance Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012 – 2014

ABSTRAK
PENGARUH UKURAN PERUSAHAAN DAN MEKANISME
CORPORATE GOVERNANCE TERHADAP MANAJEMEN
LABA PADA PERUSAHAAN MANUFAKTUR YANG
TERDAFTAR DI BURSA EFEK INDONESIA
PERIODE 2012 – 2014
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran
perusahaan dan mekanisme corporate governance yang meliputi kepemilikan
manajerial, kepemilikan institusional, dewan komisaris, dan komite audit terhadap
manajemen laba.
Penelitian ini menggunakan sampel sebanyak 15 perusahaan manufaktur
yang terdaftar di Bursa Efek Indonesia, dengan menggunakan purposive sampling
dengan kriteria tertentu. Hipotesis dalam penelitian ini diuji menggunakan analisis
regresi berganda.
Hasil analisis menunjukkan bahwa variabel ukuran perusahaan
berpengaruh negatif signifikan terhadap manajemen laba. Variabel kepemilikan
manajerial berpengaruh negatif tidak signifikan terhadap manajemen laba.
Variabel kepemilikan institusional berpengaruh positif tidak signifikan terhadap
manajemen laba. Variabel dewan komisaris berpengaruh negatif tidak signifikan
terhadap manajemen laba. Dan variabel komite audit berpengaruh negatif tidak
signifikan terhadap manajemen laba.

Kata Kunci : Ukuran Perusahaan, Mekanisme Corporate Governance,
Manajemen Laba

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Universitas Sumatera Utara

ABSTRACT
THE INFLUENCE OF FIRM SIZE AND CORPORATE GOVERNANCE
MECHANISM TO EARNINGS MANAGEMENT AT THE COMPANIES
IN THE MANUFACTURING SECTOR WHICH WERE
LISTED IN INDONESIAN STOCK EXCHANGE
IN 2012-2014 PERIOD
The objective of this research is to examine the influence of firm size and
corporate governance mechanism, which includes managerial ownership,
institusional ownership, board of commissioner, and audit committee to earnings
management.
This research used a sampel of 15 companies in the manufacturing sector
which were listed in Indonesian Stock Exchange, by using purposive sampling
with certain criteria. The hypotesis were tested using multiple regression analysis
The results of this research show that variable of firm size had negative

effect significant on earnings management. Variable managerial ownership had
negative effect had no significant influence on earnings management. Variable of
institusional ownership had positive effect had no significant influence on
earnings management. Variable board of commisionaner had negative effect had
no significant influence on earnings management. And variable of audit
committee had negative effect had no significant influence on earnings
management.
Keywords : Firm Size, Corporate Governance Mechanism, Earnings
Management

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Universitas Sumatera Utara