Update Artikelilmiah: 5457

FUJI WINDYA SARI

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Abstrak (Bhs. Indonesia)

Penelitian  ini  bertujuan untuk menganalisis pengaruh efektifitas   implementasi  prinsip-prinsip good corporate governance  dalam menurunkan partek manajemen laba  dengan  debt to equity  ratio sebagai variable moderating. Sample pada  penelitian ini  adalah perusahaan perbankan yang terdaftar di Bursa Efek  Indonesia periode 2009-2011 sebanyak 14 perusahaan.
	Variable Independen dalam penelitian ini adalah prinsip-prinsip good corporate governance yaitu prinsip responsibilitas, prinsip akuntabilitas, prinsip transparansi, dan prinsip kewajaran. manajemen laba sebagai variable dependent dan Debt to equity ratio sebagai variable moderatingnya.
	Berdasarkan hasil analisi regresi berganda, penelitian ini menyimpulkan bahwa, prinsip responsibilitas dan prinsip akuntabilitas berpengaruh positif signifikan terhadap tindakan manajemen laba. Prinsip transparansi  tidak berpengaruh signifikan positif terhadap manajemen laba. Dan debt to equity ratio  tidak dapat memoderasi hubungan antara transparansi terhadap manajemen laba.

Abtrak (Bhs. Inggris)

The study  aims to analyze the effectiveness and implication of good corporate govenance principle be able relegated earnings management practice, with Debt to equity ratio as moderating variable, The population of this research is all public  banks companies existed in Indonesia in the year  of 2009-2011, which were listed in Indonesia Stock Exchange. Sample used in this study  were as many as 14 company.
		Independent variable used in this study were good  corporate governance principle, its that responsibility, accountability, Transparency, Fairness. Dependent variable used in this study were earnings management with debt to equity ratio as moderating variable. 
		Based On the result of multiple linear regresion analysis, the study concluded that the  responsibility  principle and earnings management were significantly positif effect, accountability principle and earnings management were significantly positif effect, while transparency principle  and earnings management were not sinificantly positif effect, and the result found that debt to equity ratio unable moderate relation between transparency principle and earnings management.

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