Analisis Pengaruh Struktur Tata Kelola dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Aprilyanti, Aprilyanti (2018) Analisis Pengaruh Struktur Tata Kelola dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur tata kelola perusahaan dan ukuran perusahaan terhadap manajemen laba. Tata kelola perusahaan diukur dengan ukuran dewan, kepemilikan institusional, komite audit, dewan komisaris dan ukuran perusahaan. Sampel yang digunakan dalam penelitian ini adalah 48 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2012-2016. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah regresi panel. Hasil dari penelitian ini menunjukkan bahwa secara simultan variabel independen berpengaruh signifikan terhadap variabel dependen. Secara parsial, hasil menunjukkan bahwa komite audit, dan ukuran perusahaan berpengaruh signifikan terhadap manajemen laba. Variabel lain seperti ukuran dewan direksi, kepemlikan institusional dan ukuran dewan komsaris berpengaruh tidak signifikan terhadap manajemen laba. ********************************************************* This study aimed to determine the effect of corporate governance structures and firm size on the extent of earning management. Corporate governance is measured by board size, ownership institusional, audit committee, board of commissioner and firm size. The sample which used in this research is 48 companies which listed in the Indonesia Stock Exchange (IDX) on 2012-2016. The sampling method used in this research is purposive sampling method. The method of analysis used in this study is panel regression. The results of this study indicate independent variables simultaneously had significant impact on earning management. Partially, the results show that the audit committee, and firm size had significant impact on earning management. Other variable such as the board size, ownership institusional, board of commissioner has no significant effect on earning management.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: corporate governance, board structure, audit committee structure, ownership structure, earning management.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Management
Depositing User: Herlina Gultom
Date Deposited: 19 Nov 2018 10:36
Last Modified: 19 Nov 2018 10:36
URI: http://repository.uib.ac.id/id/eprint/1178

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