Riliani, Devita (2018) Analisis Pengaruh Tata Kelola Perusahaan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Tujuan dari penelitian ini untuk menganalisa pengaruh tata kelola perusahaan terhadap manajemen laba pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel dependen yang diteliti adalah manajemen laba dengan pengukuran discretionary accruals. Variabel independen yang digunakan berupa ukuran dewan direktur, direktur independen, komite audit independen, ukuran komite audit, kepemilikan manajerial, kepemilikan institusional. Adapun variable control seperti financial laverage dan arus kas juga digunakan dalam penelitian ini. Data sampel yang digunakan terdiri dari 2.025 data observasi atau setara dengan 523 perusahaan yang terdaftar di BEI pada periode 2011-2015. Data laporan tahunan yang digunakan merupakan data perusahaan yang dipublikasikan (www.idx.co.id). Data yang diperoleh diuji dengan pengujian regresi panel. Hasil penelitian ini menemukan bahwa ukuran dewan direktur dan kepemilikan manajerial tidak terbukti mampu mempengaruhi manajemen laba sedangkan, dewan direktur independen, komite audit independen, ukuran komite audit dan kepemilikan institusional mampu mempengaruhi manajemen laba. ********************************************************************** The purpose of this study is to analyze the influence of corporate governance on earnings management in companies listed on the Indonesia Stock Exchange (IDX). The dependent variable studied is earnings management by measuring discretionary accruals. Independent variables used are the size of the board of directors, independent director, independent audit committee, audit committee size, share ownership, institutional ownership. The control variables such as financial laverage and cash flow from operation were also used in this study. The sample data used consisted of 2,025 observation data, equivalent to 523 companies listed on the IDX in the 2011-2015 period. The annual report data used is published company data (www.idx.co.id). The data obtained were tested by panel regression testing. The results of this study found that the size of the board of directors and managerial ownership did not prove capable of influencing earnings management while, the independent board of directors, the independent audit committee, the size of the audit committee and institutional ownership were able to influence earnings management.
| Item Type: | Thesis (Undergraduate) |
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| Additional Information: | Similarity: 22 |
| Uncontrolled Keywords: | corporate governance, earnings management, financial statements |
| Subjects: | 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: | 26 Apr 2019 10:46 |
| Last Modified: | 05 Oct 2020 09:35 |
| URI: | http://repository.uib.ac.id/id/eprint/1347 |
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