PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP EARNING MANAGEMENT (Studi Empiris Pada Perusahaan BUMN yang terdaftar Di Bursa Efek Indonesia untuk tahun 2014-2016)

This study aimed to examine the effect of the good corporate governance and financial distress on the earning management. In this study, the dependent variable is the earning management. The independent variable is the good corporate governance dan financial distress. Good corporate governance to be categorized by the composition of independent director, audite committe and institusional ownership. The sample used is secondary data from state-owned compenies listed in Indonesia Stock Exchanger (BEI) in 2014-2016. Sample were taken using purposive sampling method. Sample that meet the criteria as mush as 20 companies. Statistical methods using regression analysis, the hypothesis testing using F test and T-test. The result of statistical test showed that the independent variables of composition of independent director and financial distress significant effect on the earning management, while the other independent variable audite committe and institusional ownership does not effect the earning management. Keyword : earning management; good corporate governance; financial distress. Penelitian ini bertujuan untuk menguji pengaruh good corporate governance dan financial distress terhadap earning management. Dalam penelitian ini variabel dependen yaitu earning management (manejemen laba). Variabel independen yaitu good corporate governance dan financial distress. Untuk good corporate governance dikategorikan dengan komposisi dewan komisaris independen, komite audit dan kepemilikan institusional. Sampel yang digunakan adalah data sekunder dari perusahaan BUMN yang terdaftar di bursa efek indonesia (BEI) pada tahun 2014-2016. Sampel diambil menggunakan metode purposive sampling. Sampel yang memenuhi kriteria sebanyak 20 perusahaan. Metode statistik menggunakan Analisis Regresi, dengan pengujian hipotesis uji F dan uji T. Hasil pengujian statistik menunjukan bahwa variabel independen komposisi dewan komisaris independen dan financial distress berpengaruh terhadap earning management, sedangkan variabel indepeden lainnya komite audit dan kepemilikan institusional tidak berpengaruh terhadap earning management. Kata Kunci : earning management; good corporate governance; financial distress