PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN MEKANISME COORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA)

Abstract

This study was conducted to see the effect of firm size and leverage to earnings
management with corporate governance mechanisms as a moderating variable.
The object under study is a banking company that is listed on the Indonesia Stock
Exchange. This chapter will discuss the results of testing structural equation
models or based on statistical analysis performed by multiple linear regression
through t-test statistical coefficient of determination and assessment. Before the
test, the first test will be performed classical assumption of data normality test,
multicolinearity test, heteroscedasticity test and autocorrelation test.
These results indicate that 1) the independent commissioner has no effect on the
relationship between firm size and earnings management 2) an independent
Commissioner effect on the relationship between leverage and earnings
management 3) institutional ownership has no effect on the relationship between
firm size and earnings management 4) Ownership of institutional influence the
relationship between leverage and earnings management 5) The audit committee
has no effect on the relationship between firm size and earnings management 6)
the audit committee did not affect the relationship between leverage and earnings
management.