DETEKSI MANAJEMEN LABA MELALUI DISCRETIONARY REVENUE DAN AKTIFITAS RIIL: IMPLIKASI PENERAPAN GOOD CORPORATE GOVERNANCE

Abstract. The application of good corporate governance (GCG) is expected to increase the transparency and accountability of companies that are expected to detect earnings management is happening in the company. This study aimed to analyze the effect of good corporate governance, to earnings management by discretionary revenue and real activity estimation models. Samples are 62 companies listed on the Indonesia Stock Exchange (BEI) during the period 2011-2014. Data analysis was performed using linear regression. Our research found that good corporate governance positively affects earnings management through real activity earning management. However, the GCG index had no effect on earnings management is done through discretionary revenue models. However, the results of this study are consistent with the Zang (2011) that the post-SOX, GCG implementation will increase earnings management through real activitiesKeywords: Good Corporate Governance, Earnings Management, Real Activity Management, Discretionary Revenue. Abstrak. Penerapan good corporate governance (GCG) diharapkan dapat meningkatkan transparansi dan akuntabilitas perusahaan yang diharapkan dapat mendeteksi manajemen laba yang sedang terjadi di perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance terhadap manajemen laba berdasarkan discretionary revenue dan real activity estimation models. Sampel sebanyak 62 perusahaan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2011-2014. Analisis data dilakukan dengan menggunakan regresi linier. Penelitian kami menemukan bahwa good corporate governance secara positif mempengaruhi manajemen laba melalui aktivitas nyata manajemen laba. Namun, indeks GCG tidak berpengaruh terhadap manajemen laba dilakukan melalui model pendapatan descretionary. Namun, hasil penelitian ini konsisten dengan Zang (2011) bahwa pasca-SOX, penerapan GCG akan meningkatkan manajemen laba melalui aktivitas nyata.Kata Kunci: Good Corporate Governance; Manajemen Laba; Real Activity Management, Discretionary Revenue