PENGARUH MEKANISME CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KECURANGAN PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PADA TAHUN 2014-2016

RAHAYU, DISTIA PUNGKI PUTRI (2019) PENGARUH MEKANISME CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KECURANGAN PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PADA TAHUN 2014-2016. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research to test the influence mechanism corporate governance and the leverage against fraud of financial reporting. The population in this study amounted 148 manufacturing companies in the Indonesia Stock Exchange (IDX) with the study period of 2014 to 2016. The sample is 96 annual reports from 32 manufacturing companies on the Indonesia Stock Exchange (IDX). Data collecting is done by downloading the annual reports on the IDX official website, www.idx.co.id. Data analysis to test hypotheses using multiple regression analysis. Based on the results of statistical tests, foreign ownership variables shows that foreign ownership variables not significant effect on the financial reporting fraud. Coefficient of influence of foreign ownership of financial reporting fraud is negative. Variable independent board showed that the independent board variables significantly influence the financial reporting fraud. Coefficient values indicate that the influence of the independent board of directors on financial reporting fraud is positive. Audit committee variables show that audit committee variables have a significant effect on financial reporting fraud. Variable indicates that the variable effectiveness of the internal audit had no significant effect on the financial reporting fraud. Leverage variable indicates that variable leverage significant effect on the financial reporting fraud. Coefficient values indicate that the effect of leverage on fraudulent financial reporting was positive. Keyword : Foreign ownership, Independent board of directors, Audit committee, Internal Audit effectiveness, Leverage and Financial reporting fraud. Penelitian ini menguji pengaruh mekanisme corporate governance dan leverage terhadap kecurangan pelaporan keuangan Populasi dalam penelitian ini berjumlah 148 perusahaan manufaktur di Bursa Efek Indonesia (BEI) dengan periode penelitian tahun 2014 sampai dengan tahun 2016. Sampel merupakan 96 laporan tahunan dari 32 perusahaan manufaktur di Bursa Efek Indonesia (BEI). Pengambilan data dilakukan dengan mengunduh Laporan Tahunan di situs resmi BEI yaitu www.idx.co.id. Analisis data untuk menguji hipotesis menggunakan analisis regresi berganda. Berdasarkan dari hasil pengujian statistik, variabel kepemilikan asing menunjukan bahwa variabel kepemilikan asing berpengaruh tidak signifikan terhadap kecurangan pelaporan keuangan. Nilai koefisien pengaruh kepemilikan asing terhadap kecurangan pelaporan keuangan adalah negatif. Variabel dewan komisaris independen menunjukan bahwa variabel dewan komisaris independen berpengaruh signifikan terhadap kecurangan pelaporan keuangan. Nilai koefisien menandakan bahwa pengaruh dewan komisaris independen terhadap kecurangan pelaporan keuangan adalah positif. Variabel komite audit menunjukan bahwa variabel komite audit berpengaruh secara signifikan terhadap kecurangan pelaporan keuangan. Variabel menunjukan bahwa variabel efektivitas audit internal mempunyai pengaruh yang tidak signifikan terhadap kecurangan pelaporan keuangan. Variabel leverage menunjukkan bahwa variabel leverage berpengaruh signifikan terhadap kecurangan pelaporan keuangan. Nilai koefisien menandakan bahwa pengaruh leverage terhadap kecurangan pelaporan keuangan adalah positif. Kata kunci : Kepemilikan asing, Dewan Komisaris Independen, Komite Audit, Efektivitas Audit Internal, Leverage dan Kecurangan Pelaporan Keuangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 554
NIM/NIDN Creators: 43214110476
Uncontrolled Keywords: Kepemilikan asing, Dewan Komisaris Independen, Komite Audit, Efektivitas Audit Internal, Leverage dan Kecurangan Pelaporan Keuangan.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 08 Jan 2019 04:32
Last Modified: 22 Jan 2019 07:48
URI: http://repository.mercubuana.ac.id/id/eprint/46494

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