PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA BERBASIS AKRUAL (Studi Empiris pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia tahun 2011-2015)

NOVRETARI, NASTITI (2018) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA BERBASIS AKRUAL (Studi Empiris pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia tahun 2011-2015). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the effect of Institutional Ownership, and Audit Quality on the Accrual Based Earning Management. This research was conducted at the Stated Owned Enterprise listed on the Indonesia Stock Exchange (IDX). The population in this research were 95 companies in the period 2011-2015. Sample were taken using purposive sampling method. Sample match the criteria as many as 19 companies. Methods of data analysis using multiple linear regression analysis. These results indicate that the Institutional ownership doesn’t have a significant effect on the earning management, while the Audit quality have significant negative effect on the earning management. Keywords : Good Corporate Governance, Institutional Ownership, Audit Quality, and Earning Management. Penelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan Institusional (INST), dan Kualitas Audit terhadap Manajemen Laba. Penelitian ini dilakukan pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini berjumlah 95 perusahaan dalam periode tahun 2011–2015. Sampel diambil menggunakan metode purposive sampling. Sampel yang memenuhi kriteria sebanyak 19 perusahaan. Metode analisis data menggunakan analisis Regresi Linier Berganda. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap manajemen laba, sedangkan kualitas audit berpengaruh negatif terhadap manajemen laba.. Kata kunci: Good Corporate Governance, Kepemilikan Institusional, Kualitas Audit, Manajemen Laba

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 046
Call Number: SE/32/18/383
NIM: 43216110374
Uncontrolled Keywords: ood Corporate Governance, Kepemilikan Institusional, Kualitas Audit, Manajemen Laba
Subjects: 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 > 657.4 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 > 657.45 Auditing/Audit
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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
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 > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 14 Sep 2018 01:37
Last Modified: 22 Sep 2018 03:23
URI: http://repository.mercubuana.ac.id/id/eprint/44526

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