Pengaruh Kualitas Audit dan Tata Kelola Perusahaan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Verent, Verent (2020) Pengaruh Kualitas Audit dan Tata Kelola Perusahaan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

[img] Text
s-1642146-abstract-en.pdf

Download (830kB)
[img] Text
s-1642146-abstract-id.pdf

Download (830kB)
[img] Text
s-1642146-bibliography.pdf

Download (1MB)
[img] Text
s-1642146-chapter1.pdf

Download (1MB)
[img] Text
s-1642146-chapter2.pdf

Download (2MB)
[img] Text
s-1642146-chapter3.pdf
Restricted to Repository staff only

Download (1MB) | Request a copy
[img] Text
s-1642146-chapter4.pdf
Restricted to Repository staff only

Download (1MB) | Request a copy
[img] Text
s-1642146-chapter5.pdf

Download (966kB)
[img] Text
s-1642146-cover-id.pdf

Download (189kB)

Abstract

Penelitian ini memiliki tujuan yaitu untuk melakukan penganalisaan terhadap kualitas audit dan tata kelola perusahaan terhadap manajemen laba. Adapun variabel independen yang digunakan dalam penelitian ini yaitu ukuran auditor, audit spesialis, audit tenure, konsentrasi kepemilikan, kepemilikan internal, kepemilikan keluarga, kepemilikan institusional, ukuran dewan direksi, direksi independen, dan aktivitas dewan. Sedangkan, leverage, ukuran perusahaan serta arus kas operasional dijadikan sebagai variabel kontrol dalam penelitian ini. Manajemen laba merupakan variabel dependen yang diukur dengan menggunakan akrual diskresioner. Penelitian ini memiliki sampel sebanyak 360 perusahaan yang terdaftar di Bursa Efek Indonesia dari periode 2014-2018. Metode purposive sampling digunakan dalam meneliti sampel penelitian dan terdapat 1.672 data observasi yang akan diteliti dalam penelitian ini. Pengujian data dengan mengaplikasikan metode regresi panel. Hasil dari penelitian ini menyatakan bahwa variabel independen yang mencakup audit spesialis, konsentrasi kepemilikan, kepemilikan internal,serta kepemilikan institusional merupakan variabel yang tidak terdapat adanya pengaruh yang signifikan terhadap manajemen laba sedangkan, hasil dari variabel independen yang mencakup ukuran auditor, audit tenure, kepemilikan keluarga, ukuran dewan direksi, direksi independen, dan aktivitas dewan merupakan variabel yang memiliki hubungan signifikan positif. Variabel kontrol yang mencakup leverage, ukuran perusahaan, dan arus kas operasional memiliki pengaruh signifikan terhadap manajemen laba yang berlawanan dengan variabel independennya yaitu signifikan negatif. ********************************************************************** This study has the aim of analyzing audit quality and corporate governance on earnings management. The independent variables used in this study are auditor size, audit specialist, audit tenure, ownership concentration, internal ownership, family ownership, institutional ownership, board size, board independent, and board activity. Meanwhile, leverage, company size and operational cash flow are used as control variables in this study. Earnings management is the dependent variable measured using discretionary accruals. This study has a sample of 360 companies listed on the Indonesia Stock Exchange from the 2014-2018 period. The purposive sampling method is used in researching research samples and there are 1,672 observational data that will be examined in this study. Testing the data by applying multiple regression panel method. The results of this study stated that the independent variables that include audit specialist, ownership concentration, internal ownership, and institutional ownership are variables that have no significant effect on earnings management. Meanwhile, the results of the independent variables that include auditor size, audit tenure, family ownership, board size, board independent, and board activity are variables that have a significant positive relationship. Control variables that include leverage, company size, and operating cash flow have a significant effect on earnings management as opposed to the independent variable which is significantly negative.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: earning management, audit quality, corporate governance, auditor, board, ownership.
Subjects: H Social Sciences > HB Economic Theory
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: 27 Apr 2020 06:23
Last Modified: 02 Oct 2020 02:25
URI: http://repository.uib.ac.id/id/eprint/2100

Actions (login required)

View Item View Item