Pengaruh Good Corporate Governance Terhadap Manajemen Laba (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Ruagadi, Dessy Agnes Natalis (2019) Pengaruh Good Corporate Governance Terhadap Manajemen Laba (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Other thesis, STIE MALANGKUCECWARA.

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Abstract

viii Pengaruh Good Corporate Governance Terhadap Manajemen Laba dessy.agnes.ruagadi@gmail.com abstraksi Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh Good Corporate Governance terhadap manajemen laba. Penelitian ini menggunakan jenis penelitian kuantitatif korelasional untuk mengetahui hubungan antara dua variabel atau lebih dan menjelaskan keterkaitan antara variabel satu dengan variabel yang lain. Sampel penelitian ini adalah 24 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, yang dipilih menggunakan teknik purposive sampling selama periode penelitian tahun 2015-2017. Data dikumpulkan dengan menggunakan data sekunder berupa laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil analisis menunjukkan bahwa kepemilikan institusional berpengaruh signifikan terhadap manajemen laba, kepemilikan manajerial berpengaruh signifikan terhadap manajemen laba, dewan komisaris independen berpengaruh signifikan terhadap manajemen laba, dan komite audit berpengaruh signifikan terhadap manajemen laba. Kata kunci : Good Corporate Governance, Manajemen Laba ix ABSTRACT The purpose of this study is to determine the effect of Good Corporate Governance on earnings management. This study uses a type of correlational quantitative research to find out the relationship between two or more variables and explain the relationship between variables one with another variable. The study sample was 24 registered manufacturing companies in Indonesia Stock Exchange, which was selected using a purposive sampling technique during the 2015-2017 research period. Data is collected using secondary data in the form of annual financial statements of registered manufacturing companies in Indonesia Stock Exchange. The results of the analysis show that institutional ownership has a significant effect on earnings management, managerial ownership has a significant effect on earnings management, independent board of commissioners has a significant effect on earnings management, and the audit committee has a significant effect on earnings management. Keyword : Good Corporate Governance, Earning Management

Item Type: Thesis (Other)
Uncontrolled Keywords: viii Pengaruh Good Corporate Governance Terhadap Manajemen Laba dessy.agnes.ruagadi@gmail.com abstraksi Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh Good Corporate Governance terhadap manajemen laba. Penelitian ini menggunakan jenis penelitian kuantitatif korelasional untuk mengetahui hubungan antara dua variabel atau lebih dan menjelaskan keterkaitan antara variabel satu dengan variabel yang lain. Sampel penelitian ini adalah 24 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, yang dipilih menggunakan teknik purposive sampling selama periode penelitian tahun 2015-2017. Data dikumpulkan dengan menggunakan data sekunder berupa laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil analisis menunjukkan bahwa kepemilikan institusional berpengaruh signifikan terhadap manajemen laba, kepemilikan manajerial berpengaruh signifikan terhadap manajemen laba, dewan komisaris independen berpengaruh signifikan terhadap manajemen laba, dan komite audit berpengaruh signifikan terhadap manajemen laba. Kata kunci : Good Corporate Governance, Manajemen Laba ix ABSTRACT The purpose of this study is to determine the effect of Good Corporate Governance on earnings management. This study uses a type of correlational quantitative research to find out the relationship between two or more variables and explain the relationship between variables one with another variable. The study sample was 24 registered manufacturing companies in Indonesia Stock Exchange, which was selected using a purposive sampling technique during the 2015-2017 research period. Data is collected using secondary data in the form of annual financial statements of registered manufacturing companies in Indonesia Stock Exchange. The results of the analysis show that institutional ownership has a significant effect on earnings management, managerial ownership has a significant effect on earnings management, independent board of commissioners has a significant effect on earnings management, and the audit committee has a significant effect on earnings management.
Subjects: Akuntansi Keuangan > Good Corporate Governance
Analisa Laporan Keuangan > Manajemen Laba
Depositing User: Library STIE MCE
Date Deposited: 23 Jun 2020 03:56
Last Modified: 08 Jan 2021 06:45
URI: http://repository.stie-mce.ac.id/id/eprint/163

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