PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP PRAKTIK MANAJEMEN LABA Pada Perusahaan Property, Real Estate dan Kontruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017

JATINIGSIH, RARAS (2019) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP PRAKTIK MANAJEMEN LABA Pada Perusahaan Property, Real Estate dan Kontruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aimed to examine the effect of mechanism of good corporate governance and financial performance to earnings management. Population of this research is all the listed Property, Real Estate and Building Construction firms in Indonesia Stock Exchange starting from 2015 until 2017. The sampling use purposive sampling, with some predetermined criteria. The sampel size used in this study are 39 companies. Testing was performed using multiple linier regression analysis and application programs Statistical Product and Service Solutions (SPSS). The results of this study prove that simultaneously independent variabels audit committee, independent commissioners, institutional ownership, leverage and profitability have a significant effect on earnings management the amount 12.5% while 87.5% is influenced by other variables not included in this study. Partially, only independent variabels of leverage and profitability the influence significantly on earnings management, while audit committee, independent commissioners and institutional ownership did not significantly on earnings management. Keywords: Earnings Management, Good Corporate Governance, Audit Committee, Independent Commissioner, Institutional Ownership, Leverage, Profitability Penelitian ini bertujuan untuk menguji pengaruh mekanisme good corporate governance dan kinerja keuangan terhadap manajemen laba. Populasi penelitian ini adalah perusahaan Property, Real Estate dan Konstruksi Bangunan yang terdaftar di Bursa Efek Indonesia tahun 2015 sampai 2017. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling, dengan beberapa kriteria yang telah ditentukan. Ukuran sampel yang digunakan dalam penelitian ini adalah 39 perusahaan. Dalam penelitian ini, pengujian hipotesis dilakukan menggunakan analisis regresi linier berganda dan program aplikasi Statistical Product and Service Solutions (SPSS). Hasil penelitian ini menunjukkan bahwa secara simultan variabel independen komite audit, komisaris independen, kepemilikan institusional, leverage dan profitabilitas berpengaruh signifikan terhadap manajemen laba sebesar 12.5%, sedangkan 87.5% dipengaruhi oleh variabel lain yang tidak termasuk dalam penelitian ini. Namun secara parsial, hanya variabel leverage dan profitabilitas yang berpengaruh signifikan terhadap manajemen laba, sedangkan komite audit, komisaris independen dan kepemilikan institusional tidak berpengaruh signifikan terhadap manajemen laba. Kata Kunci: Manajemen Laba, Good Corporate Governance, Komite Audit, Komisaris Independen, Kepemilikan Institusional, Leverage, Profitabilitas

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 923
Call Number: SE/32/19/016
NIM/NIDN Creators: 43214120310
Uncontrolled Keywords: Manajemen Laba, Good Corporate Governance, Komite Audit, Komisaris Independen, Kepemilikan Institusional, Leverage, Profitabilitas
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
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 > 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: 15 Feb 2019 02:20
Last Modified: 14 Jul 2023 07:34
URI: http://repository.mercubuana.ac.id/id/eprint/47215

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