Pengaruh Good Corporate Governance (GCG) dan Ukuran Perusahaan Terhadap Manajemen Laba Riil

Studi pada Perusahaan Manufaktur yang Terdaftar di BEI

  • Siti Rukmana Andrianti STIE Widya Gama Lumajang
  • Neny Tri Indrianasari STIE Widya Gama Lumajang
  • Agus Salim STIE Widya Gama Lumajang


Good Corporate Governance (GCG) is a system that regulates and controls  company so that the company creates added value for all its stakeholders. This research aims to determine the effect of Good Corporate Governance (GCG) and Company Size on Real Earnings Management. Good Corporate Governance (GCG) is measured by institutional ownership and managerial ownership. While company size is measured by total sales. The population of this research  amount 123 manufacturing companies with reseach  sample was 34 manufacturing companies listed on the Indonesia Stock Exchange, which were selected using the purposive sampling method period 2016-2017. Data was analyzed using multiple linear regression. Based on the test results, it was concluded that the components of good corporate governance (institutional ownership and managerial ownership) did not affect real earnings management, while firm size had an effect on real earnings management. This means that companies with high company size will limit the practice of real earnings management.