Pengaruh Tata Kelola, Kepemilikan Manajerial, dan Kondisi Kesulitan Keuangan Terhadap Manajemen Laba Perusahaan yang Terdaftar di Bursa Efek Indonesia

fantura, Daguarda Beata (2019) Pengaruh Tata Kelola, Kepemilikan Manajerial, dan Kondisi Kesulitan Keuangan Terhadap Manajemen Laba Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini dilaksanakan untuk mengidentifikasi pengaruh tata kelola, kepemilikan manajerial, dan kondisi kesulitan keuangan atas manajemen laba pada perusahaan yang tercatat di Bursa Efek Indonesia (BEI). Variabel dependen yang diuji yaitu manajemen laba yang dihitung melalui modified Jones Model. Variabel independen berupa tata kelola perusahaan yaitu ukuran dewan, audit komite independen, kepemilikan manajerial serta financial distress. Terakhir variabel kontrol sebagaimana ukuran perusahaan, kinerja perusahaan, growth, dan leverage, termasuk dalam penelitian ini. Penelitian menerapkan metode purposive sampling. Sampel penelitian berjumlah 1.995 data atau sepadan dengan 399 perusahaan yang tercatat di BEI periode 2013-2017. Data yang ditemukan kemudian diuji dengan metode regresi panel menggunakan program statistik dan eviews. Temuan penelitian memperlihatkan bahwa financial distress ukuran perusahaan, kinerja perusahaan, leverage dan growth, mempengaruhi manajemen laba secara signifikan, baik positif maupun negatif. Variabel lain seperti ukuran dewan, independensi komite audit, dan kepemilikan manajerial, tidak terbukti mempengaruhi manajemen laba secara signifikan. ********************************************************************** This study aims to identify the impact of corporate governance, managerial ownership, and financial distress on earnings management of companies listed on Indonesia Stock Exchange (IDX). Earnings management as dependent variabel is measured using modified Jones model. Variables used in this study were corporate governance including board size, audit committee independence, managerial ownership, financial distress, firm size, firm performance, leverage, and growth. Purposive sampling was implemented in this study. This study used 1.995 data or equal to 399 companies listed on IDX in the period 2013-2017. The data were tested with panel regresion using the statistic and eviews softwares. The results showed that financial distress, firm size, firm performance, leverage, and growth have the significant impact on earnings management in both positive and negative ways. While board size, audit committee independence, and managerial ownership were not able to affect earnings management activity significantly.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: earnings management, corporate governance, managerial ownership, financial distress
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: 21 Oct 2019 10:03
Last Modified: 05 Oct 2020 08:08
URI: http://repository.uib.ac.id/id/eprint/1928

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