Analisis Pengaruh Mekanisme Tata Kelola Perusahaan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Yanti, Yanti (2019) Analisis Pengaruh Mekanisme Tata Kelola Perusahaan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk menganalisis beberapa faktor tata kelola perusahaan yang mempengaruhi tindakan manajemen laba pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel tata kelola perusahaan yang diambil dalam penelitian ini berupa board size, board independence, board meeting frequency, audit committee independence, audit committee meeting frequency, institutional ownership, managerial ownership serta variable kontrol return on assets. Jumlah perusahaan yang digunakan sebagai sampel penelitian sebanyak 371 perusahaan dengan periode 2013-2017 yang menggunakan metode purposive sampling. Pengujian data dalam penelitian ini menggunakan software statistik berupa program SPSS versi 22 dan program Eviews versi 10. Kesimpulan dari hasil penelitian ini yaitu board size dan managerial ownership berpengaruh signifikan negatif terhadap earnings management, sedangkan institutional ownership dan return on assets menunjukkan hasil signifikan positif terhadap earnings management. Variabel board independence, board meeting frequency dan audit committee independence menunjukkan hasil tidak signifikan positif dan audit committee meeting frequency menunjukkan hasil tidak signifikan negatif terhadap earnings management. ********************************************************************** This research aims to analyze some good corporate governance factors that impact on earnings management in companies listed on the Indonesia Stock Exchange. The good corporate governance’s variables to be analyzed in this research namely board size, board independence, board meeting frequency, audit committee independence, audit committee meeting frequency, institutional ownership, managerial ownership and with the control variables namely return on assets. Total companies that used as sample is 371 companies for the period 2013-2017 by using purposive sampling method. Software SPSS version 22.0 and Eviews Version 10 for windows are used to test in this research. The conclusion of this research’s result showed that board size and managerial ownership negatively significant on earnings management while institutional ownership and return on assets showed positively significant on earnings management. This result also showed that board independence, boar meeting frequency and audit committee independence positively insignificant and audit committee meeting frequency negatively insignificant on earnings management.

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