DETEKSI MANAJEMEN LABA MELALUI DISCRETIONARY REVENUE DAN AKTIFITAS RIIL: IMPLIKASI PENERAPAN GOOD CORPORATE GOVERNANCE

Abstract

The application of good corporate governance (GCG) is expected to increase the transparency and accountability of companies that are expected to detect earnings management is happening in the company. This study aimed to analyze the effect of good corporate governance, to earnings management by discretionary revenue and real activity estimation models. Samples are 62 companies listed in the Indonesia Stock Exchange (BEI) during the period 2011-2014. Data analysis was performed using linear regression.Our research found that good corporate governance positively affect earnings management through real activity earning management. However, the GCG index had no effect on earnings management is done through descretionary revenue models. However, the results of this study are consistent with the Zang (2011) that the post-SOX, GCG implementation will increase earnings management through real activities