Analisis Pengaruh Struktur Kepemilikan, Karakteristik Dewan Direksi, Karakteristik Komite Audit Terhadap Manajemen Laba

Diana, Diana (2020) Analisis Pengaruh Struktur Kepemilikan, Karakteristik Dewan Direksi, Karakteristik Komite Audit Terhadap Manajemen Laba. Undergraduate thesis, Universitas Internasional Batam.

[img] Text
s-1642067-abstract-en.pdf

Download (104kB)
[img] Text
s-1642067-abstract-id.pdf

Download (97kB)
[img] Text
s-1642067-bibliography.pdf

Download (187kB)
[img] Text
s-1642067-chapter1.pdf

Download (108kB)
[img] Text
s-1642067-chapter2.pdf

Download (167kB)
[img] Text
s-1642067-chapter3.pdf
Restricted to Repository staff only

Download (182kB) | Request a copy
[img] Text
s-1642067-chapter4.pdf
Restricted to Repository staff only

Download (144kB) | Request a copy
[img] Text
s-1642067-chapter5.pdf

Download (98kB)
[img] Text
s-1642067-cover-id.pdf

Download (10kB)

Abstract

Manajemen laba merupakan fenomena global dalam pelaporan keuangan atau pelaporan informasi terkait laba. Dalam hal pelaporan keuangan, peran tata kelola perusahaan adalah untuk mengkonfirmasi persetujuan dengan sistem akuntansi keuangan, serta untuk menegakkan kredibilitas laporan keuangan. Struktur kepemilikan, karakteristik dewan direksi dan karakteristik komite audit dianggap sebagai mekanisme pemantauan yang signifikan bagi manajer karena, memiliki peran pemantauan dalam membatasi kegiatan manajemen laba. Penelitian ini mempunyai tujuan yaitu untuk melakukan analisis terhadap pengaruh tata kelola perusahaandengan manajemen laba. Literatur yang sudah ada menyatakan adanya beberapa kecurangan pada laporan keuangan yang terjadi pada perusahaan publik di Indonesia. Penelitian ini menganalisis secara terperinci dampak tata kelola pada aktivitas manajemen laba pada perusahaan publik di Indonesia. Penelitian ini menggunakan perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada waktu 5 tahun yaitu dari periode tahun 2014 hingga 2018 sebagai sampel penelitian. Metode analisis regresi panel yang digunakan dalam penelitian ini. ********************************************************************** Earnings management is a global phenomenon in financial reporting or information reporting related to earnings. In terms of financial reporting, the role of corporate governance is to confirm the agreement with the financial accounting system, as well as to uphold the credibility of financial statements. The ownership structure, the characteristics of the board of directors and the characteristics of the audit committee are considered as a significant monitoring mechanism for managers because they have a monitoring role in limiting earnings management activities. This study aims to analyze the effect of corporate governance on earnings management. Existing literature states that there are some cheats on financial statements that occur in public companies in Indonesia. This study analyzes in detail the impacts of governance on earnings management activities in public companies in Indonesia. This study uses companies listed on the Indonesia Stock Exchange (IDX) for 5 years from the periodsof 2014 to 2018 as a research sample. Panel regression analysis method used in this study.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: Earnings Management, Corporate Governance, Structure of ownership, Characteristics of the Board of Directors, Characteristics of the Audit Committee
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 08:37
Last Modified: 02 Oct 2020 02:58
URI: http://repository.uib.ac.id/id/eprint/2184

Actions (login required)

View Item View Item