Michelle, Michelle (2019) Analisis Pengaruh Struktur Dewan Perusahaan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Penelitian ini dilakukan dengan tujuan utama untuk memahami pengaruh dari struktur dewan perusahaan terhadap aktivitas manajemen laba. Atribut struktur dewan yang digunakan dalam peneltian direpresentasikan oleh atribut-atribut yang telah diuji oleh penelitian terdahulu, sepeti direksi perempuan, ukuran dewan direksi, pendidikan dewan dan aktivitas dewan seperti, frekuensi rapat dewan. Selain atribut struktur dewan, penelitian juga menambahkan beberapa variabel lain seperti ukuran dan usia perusahaan. Laporan tahunan perusahaan go public di Bursa Efek Indonesia (BEI) dijadikan sebagai obyek populasi penelitian. Pemilihan sampel berfokus pada 5 tahun laporan dari tahun 2013 hingga tahun 2017. Teknik purposive sampling diterapkan dalam pemilihan sampel yang artinya, sampel yang akan diuji merupakan perusahaan yang wajib menerbitkan laporan keuangan secara berkala selama 5 tahun. Pengujian dibantu dengan program statistika yakni, Eviews 8. Untuk menentukan metode regresi terbaik dan SPSS untuk uji outlier. Hasil penelitian menunjukan bahwa artibut struktur dewan seperti, direksi perempuan, ukuran dewan direksi dan pendidikan dewan tidak terbukti mempengaruhi aktivitas manajemen laba. Namun, terdapat hubungan negatif antara frekuensi rapat dewan dengan manajemen laba. ********************************************************************** This research was conducted with the main objective to understand the influence of board structures on earnings management activities. The attributes of board structures are represented by female CEO, board size, board education and board meeting. In addition to the attributes of the board structures, the study also examined the effect of firm size and firm age on earnings management. The research population is the annual report of companies listed on the Indonesia Stock Exchange (IDX). Samples taken from 2013 to 2017. The sampling technique uses purposive sampling where companies that will be used as samples are companies that are obliged to publish financial statements periodically for five years. The panel regression method uses a statistical program called, Eviews 8. Whereas, for testing outliers using the SPSS program. The results of the study show that board structure attributes such as, female CEO, board size and board education is not proven to influence earnings management activities. But for the board structure attributes, board meeting has a negative significant effect on earnings management activities.
| Item Type: | Thesis (Undergraduate) |
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| Additional Information: | Similarity: 22 |
| Uncontrolled Keywords: | earnings management, board structures, board. |
| 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 09:44 |
| Last Modified: | 05 Oct 2020 07:38 |
| URI: | http://repository.uib.ac.id/id/eprint/1909 |
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