Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh mekanisme good corporate governance terhadap manajemen laba yang dimoderasi oleh whistleblowing system pada perusahaan manufaktur yang terdaftar di bursa efek indonesia. populasi penelitian ini adalah perusahaan manufaktur yang terdaftar berturut-turut di bei dengan tahun pengamatan 2017-2021. sampel dikumpulkan berdasarkan pada metode probability sampling. penentuan jumlah sampel menggunakan rumus slovin sebanyak 60 perusahaan, sehingga jumlah unit observasi selama 5 tahun adalah 300 observasi. metode analisis yang digunakan adalah analisis regresi moderat (moderate regression analysis-mra) dengan bantuan aplikasi spss. hasil penelitian menunjukkan bahwa kepemilikan institusional, dewan komisaris independen, komite audit, financial leverage, dan kualitas audit berpengaruh negatif terhadap manajemen laba. selanjutnya whistleblowing system memperkuat pengaruh negatif kepemilikan institusional, dewan komisaris independen, komite audit, financial leverage, dan kualitas audit terhadap manajemen laba. kata kunci: mekanisme good corporate governance, manajemen laba, whistleblowing system

This study aims to examine the effect of good corporate governance mechanism on earnings management moderated by whistleblowing system in manufacturing companies listed on the Indonesia Stock Exchange. The population of this study are the manufacturing firms which have been listed at Indonesia Stock Exchange (IDX) from year 2017 to 2021. The samples are collected using probability sampling method. As many as 60 manufacturing firms have been chosen as the sample of the test by using Slovin formula. Hence, total of the unit for 5 years are 300 observations. The analytical method applied is Moderate Regression Analysis-MRA through SPSS application. The result of the study shows that institutional ownership, independent board of commissioners, audit committee, financial leverage, and audit quality have negative effects on earnings management. Another one is whistleblowing system strengthen negative effects on institutional ownership, independent board of commissioners, audit committee, financial leverage and audit quality on earnings management Keywords: Good corporate governance mechanism, earnings management, whistleblowing system