PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2014 - 2016)

YADINU, YADINU (2018) PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2014 - 2016). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

ABSTRACT The purpose of this study is to empirical evidence and analyze the influence of Corporate Governance which is irrigated from the Proportion of Independent Commissioners and Independence of the Audit Committee. Profitability is measured by return on investmentb (ROI), leverage is measured by debt to total assets, and earnings management is measured by discretionary accrual using modified jones model. The sample used in this research are 41 property and real estate companies listed in Bursa Efek Indonesia (BEI) with observation period for 3 years ie in the year 2014-2016. Sampling method using purposive sampling and data analysis method using multiple regression analysis. The results of this study indicate that the proportion of independent commissioners, audit committee independence, and leverage have no significant effect on earnings management, while profitability has significant influence to earnings management. Keywords: Corporate Governance, Profitability, Laverage, and Management Profit ABSTRAK Tujuan dari penelitian ini adalah untuk bukti empiris dan menganalisis pengaruh Corporate Governance yang terairi dari Proporsi Komisaris Independen dan Independensi Komite Audit, Profitabilitas diukur dengan return on investmentb(ROI), leverage diukur dengan debt to total asset, dan manajemen laba diukur dengan nilai discretionary accrual menggunakan model modified jones. Sampel yang digunakan dalam penelitian ini yakni 41 perusahaan properti dan real estate yang tercatat di Bursa Efek Indonesia (BEI) dengan periode pengamatan selama 3 tahun yakni pada tahun 2014-2016. Metode pengambilan sampel menggunakan purposive sampling dan metode analisis data menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa proporsi komisaris independen, independensi komite audit, dan leverage tidak berpengaruh signifikan terhadap manajemen laba, sedangkan profitabilitas memiliki pengaruh signifikan terhadap manajemen laba. Kata Kunci: Corporate Governance, Profitabilitas,Laverage, dan Manajemen Laba

Item Type: Thesis (S2)
NIM: 55515120083
Uncontrolled Keywords: Corporate Governance, Profitabilitas,Laverage, dan Manajemen Laba
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
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: 09 Jul 2018 08:09
Last Modified: 09 Jul 2018 08:09
URI: http://repository.mercubuana.ac.id/id/eprint/43587

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