Pengaruh Leverage dan Profitabilitas Terhadap Manajemen Laba dengan Good Corporate Governance sebagai Variabel Moderasi

This study aimed to examine and analyze: (1) the effect of leverage on earnings management, (2) the effect of profitability on earnings management, (3) the influence of good corporate governance moderates between leverage on earnings management, (4) the effect of good corporate governance moderates between profitability on earnings management. The dependent variable in this study is earnings management, while the independent variable is leverage and profitability and the moderating variable is good corporate governance. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 - 2018. The sampling technique was the purposive sampling method. Based on the existing criteria, 198 samples of manufacturing companies were obtained. This research uses panel data. The analytical tool used were multiple linear regression and moderated regression analysis. The results of this study indicate that: (1) leverage has a significant negative effect on earnings management, (2) profitability has a significant negative effect on earnings management, (3) good corporate governance is not able to moderate the effect of leverage on earnings management, (4) good corporate governance is not able to moderate the effect of profitability on earnings management.