Sakha Wijaya, Yan (2014) Pengaruh Dewan Komisaris dan Komite Audit terhadap Manajemen Laba Sebelum dan Sesudah Adopsi Penuh IFRS (Studi pada Perusahaan Perbankan yang Tercatat di Bursa Efek Indonesia Periode tahun 2010-2013). S1 thesis, universitas Sultan Ageng Tirtayasa.
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Pengaruh Dewan Komisaris dan Komite Audit terhadap Manajemen.pdf - Published Version Restricted to Registered users only until 2014. Download (1MB) |
Abstract
The Aims of this research at examining the influence of board of commissioners, such as board of commissioners size, proportion of independent commissioners, audit commitee size, and proprtion of independent audit commitee, on earnings management in banking companies listed in Indonesian Stock Exchange. This study also investigates size and leverage as control variable. The population of this research is all of public manufacture companies in the year 2010-2013 The samples of this research are 13 of public banking companies, which selected by purposive sampling method. This research data were colected from Indonesian Stock Exchange (IDX) from 2010 until 2013 and also from each company`s website. By using multiple regression analysis as the research method and the result from this research show that is no influence between board of commissioners size, proportion of independent commissioners, audit commitee size, and proprtion of independent audit commitee, size and leverage on earnings management.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk meneliti tentang pengaruh mekanisme corporate governance yang diproksikan ukuran dewan komisaris, independensi dewan komisaris, ukuran komite audit, dan independensi komite audit terhadap manajemen laba pada perusahaan perbankan yang terdaftar di BEI tahun 2010 - 2013. Populasi penelitian ini adalah seluruh perusahaan perbankan di Indonesia tahun 2010-2013. Jumlah sampel sebanyak 13 perusahaan perbankan, yang dipilih menggunakan metode purposive sampling, Penelitian ini menggunakan data yang dikumpulkan dari Indonesian Stock Exchange (IDX) tahun 2009-2011 dan juga dari masing-masing website perusahaan. Dengan menggunakan analisis regresi berganda sebagai metode penelitian dan hasil dari penelitian ini mengungkapkan bahwa tidak terdapat pengaruh antara ukuran dewan komisaris, independensi dewan komisaris, ukuran komite audit, dan independensi komite audit terhadap manajemen laba. | |||||||||
| Uncontrolled Keywords: | Keywords: board of commissioners size, proportion of independent commissioners, audit commitee size, proprtion of independent audit commitee, earnings management Kata kunci : ukuran dewan komisaris, independensi dewan komisaris, ukuran komite audit, dan independensi komite audit terhadap manajemen laba | |||||||||
| 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: | 14 Apr 2022 01:12 | |||||||||
| Last Modified: | 14 Apr 2022 01:12 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/12661 |
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