Nuansa Senja, Ceria (2014) PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT (Studi empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2011-2013). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT (COVER-LAMPIRAN FULL TEXT).pdf - Published Version Restricted to Registered users only Download (2MB) |
Abstract
The aim of this research is to investigate the influence of corporate governance mechanisms, and firm size to earning management. Corporate governance mechanisms that used in this research, such as: managerial ownership, meetings board of commissioner, independency board of commissioner, financial expertise audit committee and independency audit committee. The sample this research are manufacturing companies which were listed in Indonesia Stock Exchange in the year of 2011-2013. Total sample in this research are 102 companies that selected with purposive sampling method. This research uses multiple regression analysis method to investigate the influence of corporate governance mechanisms and firm size to earning management. The results of this research indicate that independency audit committee had negative significant influence to earning management. Managerial ownership, meetings board of commissioner, independency board of commissioner, financial expertise audit committee and firm size had not significant influence to earning management.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan dari penelitian ini adalah untuk meneliti pengaruh mekanisme corporate governance, dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI. Mekanisme corporate governance yang digunakan pada penelitian ini antara lain : kepemilikan manajerial, jumlah pertemuan dewan komisaris, dewan komisaris independen, keahlian keuangan komite audit dan indepedensi komite audit. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI pada tahun 2011 – 2013. Total sampel penelitian adalah 102 perusahaan yang ditentukan berdasarkan metode purposive sampling. Penelitian ini menggunakan metode regresi berganda untuk menguji pengaruh mekanisme corporate governance dan ukuran perusahaan terhadap manajemen laba. Hasil penelitian ini menunjukkan bahwa indepedensi komite audit berpengaruh negatif signifikan terhadap manajemen laba. Variabel kepemilikan manajerial, jumlah pertemuan dewan komisaris, dewan komisaris independen, keahlian keuangan komite dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba. | |||||||||
| Uncontrolled Keywords: | earning management, corporate governance mechanisms, size , Manajemen laba, mekanisme corporate governance, ukuran perusahaan. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 31 Mar 2022 09:59 | |||||||||
| Last Modified: | 31 Mar 2022 09:59 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/11261 |
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