Analisis Pengaruh Independensi Dewan, Struktur Kepemilikan dan Kualitas Audit Terhadap Perataan Laba Pada Perusahaan yang Terdaftar di Bursa Efek Malaysia

Martius, Martius (2012) Analisis Pengaruh Independensi Dewan, Struktur Kepemilikan dan Kualitas Audit Terhadap Perataan Laba Pada Perusahaan yang Terdaftar di Bursa Efek Malaysia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

The aim of this research was intended to find the factors that influence income smoothing activities. The 1997 and 2007 economic crisis faced by many East Asian economies has generated a substantial amount of debate largely focused on issues such as roles and functions of good corporate governance. Lack of transparency has been singled out as the major culprit of the crisis and it has been alleged to management to indulge themselves in unhealthy activities such as income smoothing activities. The sample of this research used the companies that listed at Bursa Efek Malaysia in the period of 2006 till 2010 with purposive sampling method, which can classified as causal comparative research. The tools analysis used in this research was logistic regression. The results of this research show that variable industrial/commercial was significantly associated with income smoothing activities and the influence of independent non-executive director, duality, remuneration, institutional ownership, management ownership, Chinese controlled companies, audit quality, hotel/property, company size and profitability were not significantly. Keywords: board independence, ownership structure, audit quality, income smoothing activities.

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