GUTERRES, REMIGIO DA SILVA (2014) ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE PENERAPAN PRINSIP KEWAJARAN, TRANSPARANSI, AKUNTABILITAS DAN RESPONSIBILITAS TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA. S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
This research of about of the implementation of good corporate governance principles of the fairness, transparency, accountability and responsibility to earnings management. This research takes the populations of manufacturing companies listed in Indonesia Stock Exchange in 2010-2013.From 150 listed companies, only 83 companies that meet the criteria of the sample set, the data analysis technique with the classical assumption test, test hypothesis using multiple linear regression analysis using SPSS 20. These results show that the fairness, transparency, responsibility has asignificantly impact on earnings management. While the accountability variables significantly are not affect on the earnings management. Keywords : manufacturing company , agency theory , earnings management, good corporate governance . Tujuan dari penelitian ini adalah untuk menjelaskan pengaruh good corporate governance penerapan prinsip kewajaran, transparansi, akuntabilitas dan responsibilitas terhadap manajemen laba. Penelitian ini mengambil populasi perusahaan manufaktur yang listing di Bursa efek Indonesia tahun 2010-2013. Dari 150 perusahaan yang terdaftar, hanya 83 perusahaan yang memenuhi kriteria sampel penelitian yang telahditetapkan, teknikanalisa yang data dilakukan dengan Uji asumsi klasik, pengujianhipotesismenggunakananalisaregresi linear denganbantuan SPSS 20. Hasil penelitian ini menunjukan bahwa kewajaran, transparansi dan responsibilitas terbukti berpengaruh secara signifikan terhadap manajemen laba. Sedangkan variabel akuntabilitas tidak terbukti berpengaruh secarasignifikan terhadap manajemen laba. Kata kunci: Perusahaan Manufaktur, TeoriAgensi, Manajemen Laba, Good corporate governance.
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | cdt-555-14-044 |
| Call Number: | TA/55/14/059 |
| NIM/NIDN Creators: | 55511110037 |
| Uncontrolled Keywords: | Perusahaan Manufaktur, Teori Agensi, Manajemen Laba, Good Corporate Governance. Auditing, AUDT |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 27 Feb 2015 11:24 |
| Last Modified: | 09 Jul 2022 05:55 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/14024 |
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