PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN PERBANKAN YANG LISTED DI BURSA EFEK INDONESIA

Abstract

The aim of this study was to obtain empirical evidence on the effect of leverage on corporate governance and earnings management in the banking companies listed in Indonesia Stock Exchange in 2011-2013. Based on purposive sampling method, the sample is obtained by 31 companies. The hypothesis is tested using multiple regression analysis. The dependent variable in this research that earnings management in proksikan discretionary accruals using the modified Jones models. Five independent variables, namely the composition of the board of commissioners, board size, the audit committee, the company size and leverage. The results show only the audit committee has no effect on earnings management. Furthermore, the independent variable composition of the board of commissioners, board size, the size of the company, and leverage proven effect on earnings management of the company.

Keywords: earnings management, corporate governance, leverage