Analisis Pengaruh Karakteristik Dewan terhadap Manajemen Laba dalam Perusahaan Keluarga

Ngo, Evie Kamala (2019) Analisis Pengaruh Karakteristik Dewan terhadap Manajemen Laba dalam Perusahaan Keluarga. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Semakin banyaknya perusahaan yang berkembang di Indonesia, terdapat beberapa perusahan yang dimiliki oleh keluarga dan juga diwarisi turun temurun kepenerus berikutnya, dimana perhatian perlindungan terhadap pemegang saham minoritas tergolong rendah. Tujuan dilakukan penelitian adalah untuk menunjukkan sebesar apa pengaruh karakteristik dewan yang berfokus pada independensi dewan, ukuran direksi, rangkap jabatan atau direksi dengan banyak jabatan diluar perusahaan, frekuensi dari rapat para direksi, dewan dengan pengalaman dalam bidang keuangan serta direktur wanita dalam mempengaruhi manajemen laba dengan pengukuran discretionary accrual model jones. Temuan dari hasil uji yang dilakukan menunjukkan dewan independen dan ukuran direksi tidak berhubungan negatif secara statistik pada manajemen laba, pernyataan ini membuktikan indenpedensi dewan serta besarnya ukuran direksi tidak efektif dalam meminimalisir manajemen laba. Rangkap jabatan yang dilakukan direksi juga tidak mempengaruhi praktik manipulasi data. Bersamaan dengan seringnya dilakukan rapat dewan, hal ini tidak berpengaruh dalam mengawasi kinerja manajemen dan direktur wanita cenderung menghindari resiko dalam pengambilan keputusan, dengan adanya direktur dengan pengalaman keuangan, pendeteksian manajemen laba lebih mudah dilakukan. Dapat disimpulkan bahwa tata kelola perusahaan dalam karakteristik dewan tidak memberikan pengaruh pada perusahaan keluarga dimana pengendalian perilaku oportunistik pihak manajemen hanya mendukung perusahaan non-keluarga. ********************************************************************** As more and more companies are developing in Indonesia, there are several companies owned by families and are also inherited from generation to generation, where attention to protection for minority shareholders is relatively low. Research purpose is to show how much influence of board characteristics that focus on the board independency, the size of directors, dual positions or directors with many positions outside the company, the frequency of meetings of directors, boards with experience in finance and female directors in influencing earnings management are measured using jones discretionary accrual model. Findings from the test results conducted indicate the independent board either board director size are not statistically negatively linked to earnings management, this proves the existence of both variables is not effective in reducing earnings management. The dual position held by the directors also doesn’t affect the practice of data manipulation. Along with frequent board meetings, this doesn’t affect overseeing the performance of management and women directors tend to avoid risk in decision making, with a director with financial experience, the detection of earnings management is easier to do. It can be concluded that corporate governance in the board characteristics does not affect the family company where the management of opportunistic behavior of management only supports non-family companies.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: earnings management, corporate governance, family company
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > Business > Personnel management. Employment management
H Social Sciences > HF Commerce > HF5601 Accounting
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 09:48
Last Modified: 05 Oct 2020 07:41
URI: http://repository.uib.ac.id/id/eprint/1916

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