PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015

FARAH DINA LUMENTA. The Influence of Good Corporate Governance and Leverage to Earnings Management on Banking Companies Listed on the Indonesia Stock Exchange Period 2015. Faculty of Economics, State University of Jakarta. 2016 This study aims to determine the influence of Good Corporate Governance and Leverage to Earnings Management on Banking Companies Listed on the Indonesia Stock Exchange Periode 2015. The Hypothesis of this study is: “There in influence of Good Corporate Governance and Leverage to Earnings Management on Banking Companies Listed on the Indonesia Stock Exchange Periode 2015”. This research uses a quantitative approach with associative analysis. This study uses secondary data from company financial and annual report. The population in this study were 32 Banking Companies and the sample consist of 30 Banking Companies. The result showed the value of t or 2,769 < 2.052 with 0.010 significance of the numbers so Good Corporate Governance (GCG) has influence negative and significant to earnings management. This study also shows that there is a partial influence between Leverage and Earnings Management. The result showed the value of t smaller than t or 0,523 < 2,052 with the significance of the numbers 0,606 so Leverage not significant to earnings management. Simultaneously, there is influence between Good Corporate Governance (GCG) and Leverage to Earnings Management. The result showed the value of Ftable greater than Fcount or 3,844 > 3,35 with significant value 0,034 so the Good Corporate Governance and Leverage have a significant influence on the Earnings Management. There is a positive and moderate relations with a coefficient of 0.471 and the influence of Good Corporate Governance (GCG) and Leverage to Earnings Management on Banking Companies Listed on the Indonesia Stock Exchange (BEI) amounted to 22,2%