Corporate Governance and Earnings Management in Indonesia: A Study of Manufacturing Company

Sutia, Sutia (2019) Corporate Governance and Earnings Management in Indonesia: A Study of Manufacturing Company. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh mekanisme tata kelola perusahaan terhadap manajemen laba. Mekanisme tata kelola perusahaan diukur dengan struktur dewan (dewan independen dan dewan direktur wanita), kepemilikan manajerial, komite audit, dan kualitas audit. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2013 sampai dengan 2017. Sampel yang memenuhi kriteria sebanyak 120 perusahaan atau 600 data observasi. Penelitian ini menggunakan analisis deskriptif statistik dan metode regresi untuk menguji hipotesis studi ini. Hasil penelitian menunjukkan bahwa dewan independen memiliki pengaruh signifikan positif terhadap manajemen laba. Sedangkan komite audit dan kualitas audit memiliki pengaruh signifikan negatif terhadap manajemen laba. Sebaliknya, penelitian ini menemukan bahwa dewan direktur wanita dan kepemilikan manajerial memiliki pengaruh yang tidak signifikan terhadap manajemen laba. Untuk variabel kontrol yaitu leverage memiliki hubungan yang signifikan negatif terhadap manajemen laba, dan ukuran dewan memiliki pengaruh yang tidak signifikan terhadap manajemen laba. ********************************************************************** The purpose of this research is to analyze the effect of corporate governance mechanism on the earnings management. Corporate governance mechanism is measured by board structure (board independent and board gender diversity), managerial ownership, audit committee, and audit quality. The sample consists of 120 manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. The samples were selected using purposive sampling method. This research used statistic descriptive analysis and utilized multi regression method in investigating the questions that were raised in this study. The results showed that board independent have a significant positive effect on earnings management. While audit committee and audit quality have a significant negative effect on earnings management. In contrast, this research found that board gender diversity and managerial ownership have no significant effect on earnings manajement. For the control variables namely leverage found a significant and negative relation with earnings management, and board size has found an insignificant relation with earnings management.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: earnings management, discretionary accruals, corporate governance, manufacturing firms
Subjects: H Social Sciences > HD Industries. Land use. Labor
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: 21 Oct 2019 08:39
Last Modified: 05 Oct 2020 07:21
URI: http://repository.uib.ac.id/id/eprint/1827

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