PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN
Abstrak
Penelitian ini dilakukan untuk menguji apakah Good Corporate Governance yang diproksikan dengan Dewan Komisaris Independen, Komite Audit, dan Kualitas Audit berpengaruh terhadap manajemen laba dan dampaknya terhadap nilai perusahaan yang dikontrol oleh leverage dan ukuran perusahaan. Obyek penelitian yang digunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai 2020. Penelitian ini menggunakan metode analisis regresi linier berganda dengan teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sesuai kriteria yang sudah ditentukan, sehingga menghasilkan data sebanyak 503 data.
Hasil Penelitian ini menunjukan bahwa dewan komisaris independen tidak berpengaruh terhadap manajemen laba, komite audit berpengaruh negatif signifikan terhadap manajemen laba, sedangkan kualitas audit tidak berpengaruh terhadap manajemen laba. Dan manajemen laba berpengaruh negatif signifikan terhadap nilai perusahaan
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