Analisis Pengaruh Perilaku Opportunistik, Mekanisme Pemantauan, Kesulitan Keuangan, dan Karakteristik Komite Audit Terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI)

Vallensi, Shindy (2019) Analisis Pengaruh Perilaku Opportunistik, Mekanisme Pemantauan, Kesulitan Keuangan, dan Karakteristik Komite Audit Terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI). Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian yang dilakukan melakukan analisis mengenai perilaku opportunistik, mekanisme pemantauan, kesulitan keuangan dan karakteristik komite audit pada manajemen laba di perusahaan yang tercatat di Bursa Efek Indonesia (BEI). Earnings management menggunakan discretionary accruals (DACC) sebagai pengukurannya. Kemudian perilaku opportunistik, mekanisme pemantauan, kesulitan keuangan, independensi komite audit, ukuran komite audit serta jumlah pertemuan komite audit sebagai variabel independennya. Sedangkan untuk kontrolnya menggunakan variabel arus kas bebas, leverage, profitabilitas, likuiditas, ukuran perusahaan, dan ukuran perusahaan audit. Untuk sampel data berjumlah 356 perusahaan yang tercatat dalam Bursa Efek Indonesia selama 5 tahun terakhir (2013 – 2017). Sampel tersebut adalah laporan tahunan dari perusahaan yang sudah publikasi melalui situs www.idx.co.id. Kemudian data tersebut akan diuji menggunakan uji regresi panel. Akhir penelitian menyatakan bahwa variabel perilaku opportunistik, mekanisme pemantauan, ukuran komite audit, independensi komite audit, arus kas bebas, likuiditas, dan ukuran perusahaan menghasilkan nilai signifikan positif, variabel kesulitan keuangan, leverage, profitabilitas, dan ukuran perusahaan audit menunjukkan hasil signifikan negatif terhadap manajemen laba. Di akhir penelitian, variabel jumlah pertemuan komite audit dinyatakan tidak mempunyai pengaruh terhadap manajemen laba. ********************************************************************** The purpose of this study are to analyze the effect of opportunistic behavior, monitoring mechanism, financial distress and characteristics of the audit committee on earning management in companies listed on the Indonesia Stock Exchange. The dependent variable studied was earning management with measurements using discretionary accruals (DACC). The independent variable used are opportunistic behaviour, monitoring mechanism, financial distress, independence of audit committee, size of audit committee, and number of audit committee meetings, while for the control variable using free cash flow, leverage, profitability, liquidity, company size, and the size of audit company in this study. Sample data used in this study amounted to 356 companies listed on the Stock Exchange during the last 5 years (2013 – 2017). The annual report data used for this study comes from company published on www.idx.co.id. The data that has been obtained are tested using panel regression testing. The final results showed that opportunistic behavior, monitoring mechanism, the independence of the audit committee, the size of audit committee, free cash flow, liquidity, and company size showed significant positive results, financial distress, number of audit committee meetings, leverage, profitability, and the size of audit company shows a significant negative effect on earnings management. While the variable number of audit committee meetings does not significantly influence earnings management.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: earningsmanagement, opportunistic behavior, monitoring mechanism, financial distress, audit committee.
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 12:20
Last Modified: 05 Oct 2020 09:11
URI: http://repository.uib.ac.id/id/eprint/2010

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