PENGARUH CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

AVISA, INDIRA PUTRI (2019) PENGARUH CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA. Other thesis, STIE MALANGKUCECWARA.

[img] Text
1. Halaman judul.pdf
Download (674kB)
[img] Text
7. Kata pengantar.pdf
Download (212kB)
[img] Text
8. Daftar isi.pdf
Download (214kB)
[img] Text
5. Ucapan terima kasih.pdf
Download (211kB)
[img] Text
4. Riwayat hidup.pdf
Restricted to Repository staff only
Download (211kB)
[img] Text
3. Lembar pernyataan orisinalitas.pdf
Download (367kB)
[img] Text
9. Daftar tabel.pdf
Download (210kB)
[img] Text
2. Lembar pengesahan.pdf
Download (633kB)
[img] Text
6. Abstrak.pdf
Download (214kB)
[img] Text
10. Daftar gambar.pdf
Download (209kB)
[img] Text
11. Daftar lampiran.pdf
Download (212kB)
[img] Text
12. Bab I Pendahuluan.pdf
Download (353kB)
[img] Text
13. Bab II Tinjauan pustaka.pdf
Download (414kB)
[img] Text
14. Bab III Metode penelitian.pdf
Download (514kB)
[img] Text
15. Bab IV Hasil penelitian dan pembahasan.pdf
Restricted to Repository staff only
Download (592kB)
[img] Text
16. Bab V Penutup.pdf
Restricted to Repository staff only
Download (236kB)
[img] Text
17. Daftar pustaka.pdf
Download (366kB)
[img] Text
18. Lampiran.pdf
Download (1MB)

Abstract

vii ABSTRAK Manajemen laba merupakan suatu tindakan yang dilakukan manajemen yang mengakibatkan pelaporan laba dilaporkan secara tidak sebenarnya, baik itu meningkatkan laba atau mengurangi laba. Penelitian ini bertujuan mengetahui pengaruh corporate governance (proporsi komisaris independen, kepemilikan manajerial, kepemilikan institusional, komite audit), ukuran perusahaan terhadap tindakan manajemen laba yang dihitung dengan menggunakan discretionary accruals model Jones. Untuk mengetahui hal tersebut maka digunakan analisis regresi linier berganda dan uji t. Penelitian dilakukan terhadap 8 perusahaan food and beverage yang terdaftar di BEI pada tahun 2014-2017 dan jumlah pengamatan sebanyak 32 sampel. Metode analisis yang digunakan antara lain: analisis statistik deskriptif, uji normalitas, uji multikolinearitas, uji heterokedastisitas, uji autokorelasi, analisis regresi linier berganda, uji t, dan koefisien determinasi. Hasil perhitungan uji t menunjukan bahwa variabel komisaris independen, komite audit dan ukuran perusahaan berpengaruh signifikan terhadap manajemen laba. Sedangkan kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh signifikan terhadap manajemen laba. Dengan melihat hasil koefisien determinasi (r square) sebesar 0,618 yang artinya variabel komisaris independen, kepemilikan manajerial, kepemilikan institusional, komite audit dan ukuran perusahaan dapat mempengaruhi manajemen laba sebesar 61,8%, sisanya manajemen laba dipengaruhi oleh variabel lain yang tidak diteliti. Kata kunci : komisaris independen, kepemilikan manajerial, kepemilikan institusional, komite audit, ukuran perusahaan. viii ABSTRACT Earnings managements is an action taken by management which result in the reporting of earnings being reported incorrectly, whether increasing profits or reducing profits. The purpose of this study was to know the effect of corporate governance (the proportion of independent commissioner, managerial ownership, institusional ownership, audit commite), firm size to earnings management measures that are calculated using discretionary accruals use models Jones. To find out this then used multiple linier regression analysis and t test. This research was conducted on 8 food and beverage companies listed in the BEI from 2014 to 2017 and the observations is 8 samples. The analitical method used is: descriptive statistical analysis, normality test, multicolinearty test, heterokedasticity test, autocorrelation test, multiple linier regression analysis, t test and coefficient of determination. The result of t test indicate that variable independent commissioner, audit commite and firm size have significant effect on earnings management. While managerial ownership and institusional ownership does not have a significant effect on earnings management. By looking at the result of the coefficient of determination (r square) 0,618 which means the independent commissioner variabel, managerial ownership, institusional ownership, audit committe and firm size can affect earnings management by 61,8% the reat of earnings management is influenced by other variables that are not examined. Keywords : Independent Commissioner, Managerial Ownership, Institusional Ownership, Audit Commite, Firm Size

Item Type: Thesis (Other)
Uncontrolled Keywords: vii ABSTRAK Manajemen laba merupakan suatu tindakan yang dilakukan manajemen yang mengakibatkan pelaporan laba dilaporkan secara tidak sebenarnya, baik itu meningkatkan laba atau mengurangi laba. Penelitian ini bertujuan mengetahui pengaruh corporate governance (proporsi komisaris independen, kepemilikan manajerial, kepemilikan institusional, komite audit), ukuran perusahaan terhadap tindakan manajemen laba yang dihitung dengan menggunakan discretionary accruals model Jones. Untuk mengetahui hal tersebut maka digunakan analisis regresi linier berganda dan uji t. Penelitian dilakukan terhadap 8 perusahaan food and beverage yang terdaftar di BEI pada tahun 2014-2017 dan jumlah pengamatan sebanyak 32 sampel. Metode analisis yang digunakan antara lain: analisis statistik deskriptif, uji normalitas, uji multikolinearitas, uji heterokedastisitas, uji autokorelasi, analisis regresi linier berganda, uji t, dan koefisien determinasi. Hasil perhitungan uji t menunjukan bahwa variabel komisaris independen, komite audit dan ukuran perusahaan berpengaruh signifikan terhadap manajemen laba. Sedangkan kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh signifikan terhadap manajemen laba. Dengan melihat hasil koefisien determinasi (r square) sebesar 0,618 yang artinya variabel komisaris independen, kepemilikan manajerial, kepemilikan institusional, komite audit dan ukuran perusahaan dapat mempengaruhi manajemen laba sebesar 61,8%, sisanya manajemen laba dipengaruhi oleh variabel lain yang tidak diteliti. Kata kunci : komisaris independen, kepemilikan manajerial, kepemilikan institusional, komite audit, ukuran perusahaan. viii ABSTRACT Earnings managements is an action taken by management which result in the reporting of earnings being reported incorrectly, whether increasing profits or reducing profits. The purpose of this study was to know the effect of corporate governance (the proportion of independent commissioner, managerial ownership, institusional ownership, audit commite), firm size to earnings management measures that are calculated using discretionary accruals use models Jones. To find out this then used multiple linier regression analysis and t test. This research was conducted on 8 food and beverage companies listed in the BEI from 2014 to 2017 and the observations is 8 samples. The analitical method used is: descriptive statistical analysis, normality test, multicolinearty test, heterokedasticity test, autocorrelation test, multiple linier regression analysis, t test and coefficient of determination. The result of t test indicate that variable independent commissioner, audit commite and firm size have significant effect on earnings management. While managerial ownership and institusional ownership does not have a significant effect on earnings management. By looking at the result of the coefficient of determination (r square) 0,618 which means the independent commissioner variabel, managerial ownership, institusional ownership, audit committe and firm size can affect earnings management by 61,8% the reat of earnings management is influenced by other variables that are not examined. Keywords : Independent Commissioner, Managerial Ownership, Institusional Ownership, Audit Commite, Firm Size
Subjects: Akuntansi Keuangan > Good Corporate Governance
Analisa Laporan Keuangan > Manajemen Laba
Depositing User: Library STIE MCE
Date Deposited: 23 Jun 2020 04:12
Last Modified: 13 Jan 2021 02:30
URI: http://repository.stie-mce.ac.id/id/eprint/198

Actions (login required)

View Item View Item
ABM Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.