Pengaruh Dewan Komisaris, Dewan Direksi, Komite Audit dan Debt To Equity Ratio Terhadap Manajemen Laba Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013

Volume V Nomor II Juli 2015

Rabu, 05 Oktober 2016 22:34 | Sudah dibaca 92 kali

The manufacturing company’s income period 2011-2013 fluctuated. It is certainly influenced by many factors, such as good corporate governance (Board of Commissioners, Board of Directors and The Audit Committee) and Debt to Equity Ratio. This study aims to investigate the influence of good corporate governance (Board of Commissioners, Board of Directors and The Audit Committee) to the manufacturing company’s income management, examining the influence Debt to Equity Ratio to the manufacturing company’s income management. The study population was a manufacturing company listed on the Indonesia Stock Exchange, with a total sample of 72 data. The research data sourced from the documentation of financial statements published by the BEI. The research model is multiple linear regression. The results of this study indicate that Debt to Equity Ratio is partially affect the Company’s income management Manufacturing. But Board of Commissioners, Board of Directors and The Audit Committee partially not affect the Company’s income management Manufacturing. Debt to Equity Ratio, Commisaris Board, Director Board and Audit Comittee are simultaneous affect the Company’s income management Manufacturing. Research capabilities regression model can explain the variation of variable income management of 11.2%.

Kata Kunci: GCG, DER, Manajemen Laba.