PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDITOR TERHADAP MANAEJEN LABA DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR LOGAM YANG TERDAFTAR DI BURSA EFEK INDONESIA.

Abstract

This study aims at examining the effect of the Independent Board of Commissioners and Auditor Quality on earning management with profitability as a moderating variable in metal sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The data collection methods used are library research method (library Research) and the field research method (Field Research) where the data used by researchers are the financial statements of each sample published through www.idx.co.id. The population in this study are as many as 12 companies with saturated sampling techniques (Census). So that all populations will be a sample of 12 companies, so that the number of observations obtained as many as 36 data, and data analysis through the SPSS version 18 in testing multiple linear regression, F test and t test prove that partially and simultaneously independent and quality Board of Commissioners The auditor has no effect on earnings management, where the test F_count < F_table (1.242 < 2.38). The results of the research partially prove that the independent board of commissioners has no  effect on earnings management, where the t test value for the independent board of commissioners (1,232 <1,692) and the quality of the auditor have no effect on earnings management, where the t _test value <t_table (-0.597 < 1.692 ). The coefficient of determination shows the value of the figure of 7,0 %, the remaining 93% is influenced by other variables not examined in this study, while the results of multiple regression analysis Y = -49,703 + 105,472X₁ -10,223X₂.