PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN

ABSTRACT This study aims to determine the effect of good corporate governance on earnings management. The population in this study is a banking company in Indonesia Stock Exchange (IDX) which publishes financial statements of the period 2013-2014, with a total sample of 26 companies. Sampling method using purposive sampling. The independent variables used in this study are managerial ownership, independent board of commissioner, and audit committee. Dependent variable in this research is earnings management. Based on hypothesis testing with multiple linear regression method using SPSS version 23 program obtained the result that hypothesis rejected, indicating that good corporate governance as measured by managerial ownership, independent board of commissioner, and audit committee have no effect to earnings management. Keywords : good corporate governance, independent board of commissioners, managerial ownership, audit committee, and earnings managemen