PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Manufaktur Sektor Food and Beverage Di BEI Tahun 2012-2016)

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.

[img]
Preview
Text (HAL COVER)
1. Halaman judul.pdf

Download (105kB) | Preview
[img]
Preview
Text (ABSTRAK)
2. Abstrak.pdf

Download (132kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
3. Surat pernyataan.pdf

Download (177kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAAN)
4. Lembar pengesahan.pdf

Download (203kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
5. Kata pengantar.pdf

Download (138kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
6. Daftar isi.pdf

Download (174kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
7. Daftar tabel.pdf

Download (101kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
8. Daftar gambar.pdf

Download (129kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
9. Daftar lampiran.pdf

Download (139kB) | Preview
[img] Text (BAB I)
10. Bab 1.pdf
Restricted to Registered users only

Download (161kB)
[img] Text (BAB II)
11. Bab 2.pdf
Restricted to Registered users only

Download (258kB)
[img] Text (BAB III)
12. Bab 3.pdf
Restricted to Registered users only

Download (203kB)
[img] Text (BAB IV)
13. Bab 4.pdf
Restricted to Registered users only

Download (265kB)
[img] Text (BAB V)
14. Bab 5.pdf
Restricted to Registered users only

Download (103kB)
[img] Text (DAFTAR PUSTAKA)
15. Daftar pustaka.pdf
Restricted to Registered users only

Download (141kB)
[img] Text (LAMPIRAN)
16. Lampiran.pdf
Restricted to Registered users only

Download (257kB)

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

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 441
NIM: 43213120185
Uncontrolled Keywords: Profitabilitas, leverage, komite audit, komisaris independen, 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 > 657.1 Constructive Accounting/Akuntansi Konstruktif
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 > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 21 Dec 2018 06:49
Last Modified: 07 Jan 2019 06:24
URI: http://repository.mercubuana.ac.id/id/eprint/46302

Actions (login required)

View Item View Item