Veneta, Hervina (2019) Analisis Pengaruh Tata Kelola Perusahaan dan Struktur Kepemilikan Terhadap Manajemen Laba di Indonesia. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Penelitian ini dilakukan untuk menganalisis pengaruh dari tata kelola perusahaan dan struktur kepemilikan terhadap kegiatan manajemen laba. Pengukuran manajemen laba yang digunakan berupa discretionary accruals (DACC). Tata kelola perusahaan diukur berdasarkan ukuran dewan, dewan independen dan komite audit. Struktur kepemilikan diukur dengan konsentrasi kepemilikan, kepemilikan manajerial, dan kepemilikan institusional. Objek penelitian yang digunakan oleh peneliti berupa perusahaan yang telah go public atau sudah terdaftar di Bursa Efek Indonesia periode 2013 hingga tahun 2017 dengan laporan keuangan perusahaan sebagai sumber data penelitian. Metode purposive sampling digunakan dalam mengumpulkan data dalam penelitian ini. Total data sampel berjumlah 371 perusahaan dan data sejumlah 1.297 data untuk diobservasi. Hasil penelitian menunjukkan dewan independen, leverage, ukuran dewan, serta ukuran perusahaan bersifat mempengaruhi secara signifikan positif pada manajemen laba, sedangkan kepemilikan manajerial dan profitabilitas perusahaan berpengaruh signifikan negatif terhadap manajemen laba. Variabel lainnya yaitu komite audit, konsentrasi kepemilikan, dan kepemilikan institusional tidak memiliki pengaruh yang signifikan terhadap manajemen laba. ********************************************************************** This research aims to analyze the effect of good corporate governance and ownership structure to earning management in Indonesia. Earning management is measured by discretionary accruals (DACC). Good corporate governance is measured by board size, board independence and audit committee. Ownership structure is measured by ownership concentration, managerial ownership and institutional ownership. This research is taken from annual financial statement of listed companies published at Indonesia Stock Exchange (www.idx.co.id) during the period 2013 until 2017. Samples was selected by purposive sampling method and 371 firms (1,297 data) were chosen. The results of the study show that board independence, leverage, board size, and firm size have significant positive effect on earnings management, while managerial ownership and profitability are significantly negative related to earnings management. Audit committee, institutional ownership, and ownership concentration do not have significant relationship to earnings management.
| Item Type: | Thesis (Undergraduate) |
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| Additional Information: | Similarity: 24 |
| Uncontrolled Keywords: | earning management, ownership structure, good corporate governance. |
| Subjects: | H Social Sciences > HF Commerce > Business 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: | 21 Oct 2019 09:06 |
| Last Modified: | 05 Oct 2020 07:25 |
| URI: | http://repository.uib.ac.id/id/eprint/1864 |
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