Abstract
Earnings management is driven by number of factors that are wrong to say leverage. One way to reduce management actions taken by management is the existence of good corporate governance in the company. This study aims to find evidence that is used to influence corporate earnings management in moderating the effect of leverage on earnings management. This research was conducted in all non-financial companies recorded in the Corporate Governance Perception Index (CGPI) in 2011-2016. The method of determining the sample used is purposive sampling. The number of companies that meet the requirements is 5 companies with 30 observations. Data collection is done by non-participant techniques. The data analysis technique used is Moderation Regression Analysis (MRA). Based on the results of the study, namely leverage has a negative effect on earnings management. This study also found that Corporate Governance was able to moderate the influence of leverage on earnings management.
 Keywords: Earnings Management, Leverage, Corporate Governance
Highlights
Earnings management is driven by number of factors that are wrong to say leverage
This study aims to find evidence that is used to influence corporate earnings management in moderating the effect of leverage on earnings management
This study also found that Corporate Governance was able to moderate the influence of leverage on earnings management
Summary
Penelitian ini bersifat asosiatif (hubungan) yang bertujuan menjelaskan hubungan variabel melalui pengujian hipotesis yaitu data atau variabel diteliti terlebih dahulu kemudian dijelaskan hubungannya (Sugiyono, 2017:20). Penelitian ini membahas mengenai pengaruh Leverage terhadap Manajemen Laba dengan. Berdasarkan teori dan hasil penelitian yang disintesiskan ke dalam rumusan hipotesis, maka model kerangka konsep sebagai dasar penelitian hipotesis seperti gambar berikut: Leverage (X)
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