RAHMAWATI, YULI (2018) PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Manufaktur Sektor Food and Beverage Di BEI Tahun 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine and analyze the effect of profitability, leverage, audit committee and independent commissioner to earnings management. Profitability is measured by return on assets, leverage is measured by debt ratio. Audit committee and independent commissioner as supervision and control of the company. The population in this study is a food and beverage sector manufacturing company listed on the Indonesia Stock Exchange (BEI). The research method using causal research. Sampling technique in this research is purposive sampling. The number of samples according to the criteria specified is 55samples. Based on the result of the research, it is found that leverage, audit committee and independent commissioner have significant influence to earnings managemen., Profitability no significant effect to profit management. Test results F profitability, leverage, audit committee and independent commissioner effect on earnings management. Keywords: profitability,leverage,the audit committee,independent commissioner, earning management Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, leverage, komite audit dan komisaris independen terhadap manajemen laba. Profitabilitas diukur dengan return on asset, leverage diukur dengan debt ratio. Komite audit dan komisaris independen sebagai pengawasan dan pengendalian dari perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian menggunakan penelitian kausal.Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Banyaknya sampel yang sesuai dengan kriteria yang ditentukan adalah sebanyak 55 sampel. Berdasarkan hasil penelitan ditemukan bahwa variabel leverage, komite audit dan komisaris independen berpengaruh signifikan terhadap manajemen laba, Profitabilitas tidak berpengaruh signifikan terhadap manjemen laba. Dari hasi uji F profitabilitas, leverage, komite audit dan komisaris independen secara bersama-sama berpengaruh terhadap manajemen laba. Kata kunci : Profitabilitas, leverage, komite audit, komisaris independen, manajemen laba
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