Sihwahjoeni, Sihwahjoeni (2015) Pengaruh Good Corporate Governance Terhadap Ukuran Perusahaan Dan Dampaknya Pada Manajemen Laba. In: Seminar Nasional Ekonomi Manajemen Dan Akuntansi (SNEMA) Fakultas Ekonomi Universitas Negeri Padang (SNEMA-2015), 2015, Universitas Negeri Padang.

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Abstract

Earnings management is an action taken by management to raise or lower the reported income of the unit which it is responsible are not related to the increase or decrease in the company's profitability in the long term. Earnings management practices is a common phenomenon, not only in certain events but it has been so deeply rooted in the life of the business. This study aimed to analyze the influence of good corporate governance to the size of the company, analyze the influence of good corporate governance to earnings management, and analyze the effect of firm size on earnings management. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis indicate that good corporate governance significant effect on the size of the company. Good corporate governance significant effect on earnings management, which means that the more strong institutional ownership, the practice of profits made by enterprises will decrease, as institutional investors will lebh oversee the activities of management. Company size significantly influence earnings management, it indicates that earnings management is mostly done by large companies compared to small-sized companies.

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