Analisis Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba pada Perusahaan yang Terdaftar di BEI

Angelo, Volvo (2018) Analisis Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba pada Perusahaan yang Terdaftar di BEI. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh dari konservatisme.kontak hutang, profitabilitas, dan struktur kepemilikan modal terhadap manajemen laba.Variabel yang mewakili struktur kepemilikan yang digunakan dalam penelitian ini yaitu kepemilikan manajerial, kepemilikan institusional dan konsentrasi kepemilikan. Data untuk analisis di ambil dari laporan keuangan perusahaan non finansial yang lengkap dengan periode yang berakhir pada akhir tahun yang terdaftar di BEI antara 2012 smpai dengan 2016.Data yang digunakan dalam penelitian ini adalah laporan keuangan yang diterbitkan perusahaan (www.idx.co.id) Hasil penelitian membuktikan bahwa variable konservatif, profitabilitas dan konsentrasi kepemilikan yang berpengaruh positif tarhadap manajemen laba. Variabel kontak utang, kepemilikan manajerial, dan kepemilikan institusional ditemukan memiliki pengaruh negatif pada manajemen laba ********************************************************************** This study aims to analyze the influence of conservatism. Debt contact, profitability, and capital ownership structure on earnings management. Variables that represent ownership structures used in this study are managerial ownership, institutional ownership and concentration of ownership. Data in the interest of report give up in the monetary statements consisting of non-financial companies which are do with all the cycle joining the tip consisting of the second taped with the idx in the midst of 2012 along with 2016. The data used in this study are financial statements issued by the company (www.idx.co.id ). The results show that conservative variables, profitability and ownership concentration have a positive effect on earnings management. Debt contact variables, managerial ownership, and institutional ownership are found to have a negative influence on earnings management

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: earnings management, profitability, capital structure, managerial ownership, institutional ownership, concentration of ownership
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 26 Apr 2019 12:26
Last Modified: 05 Oct 2020 09:55
URI: http://repository.uib.ac.id/id/eprint/1375

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