Analisi Pengaurh Tanggung Jawab Sosial, Dewan Direksi, Audit Komite, dan Karakteristik Perusahaan Terhadap Manajemen Laba

Lim, Alice (2020) Analisi Pengaurh Tanggung Jawab Sosial, Dewan Direksi, Audit Komite, dan Karakteristik Perusahaan Terhadap Manajemen Laba. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini memiliki tujuan untuk menganalisis pengaruh tanggung jawab sosial, dewan direksi independen, komite audit independen, serta karakteristik perusahaan terhadap manajemen laba. Data yang dianalisis berupa data sekunder yang berbentuk time series dari periode 2016 sampai dengan periode 2018, yang berupa Discretionaly Accruals, tanggung jawab sosial, profitabilitas, dewan direksi independen, audit komite independen, serta karakteristik perusahaan yang berasal dari 622 perusahaan. Untuk mengalanisis data ini peneliti menggunakan data regresi panel. Hasil dari kegiatan tanggung jawab sosial, dewan direksi, serta audit komite memiliki pengaruh tidak signifikan terhadap manajemen laba. Terdapat pengaruh signifikan positif pada leverage dan profitabilitas. Sedangkan ukurna perusahaan dan arus kas operasional berpengaruh signifikan positif terhadap manajemen laba. ********************************************************************** This study aims to analyze social responsibility, independent board of directors, independent audit committees, as well as the company's characteristics of earnings management. Data analyzed is in the form of secondary data, which includes time series from the period 2016 to 2018, in the form of Discretionaly Accruals, corporate social responsibility, return on assets, independent board of directors, independent audit committee, as well as company characteristics from 622 companies. In analyzing this data, the researchers used panel regression data. The results of social responsibility activities, board of directors, and independent audit committees have no significant effect on earnings management. There is a significant positive effect on leverage and return on assets. While the firm size and cash flow operations have a significant negative effect on earnings management.

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