PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2016

VERAWATY, INA (2019) PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2016. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is aimed to find out the influence of good corporate governance (proportion of independent commissioners, audit committees, managerial ownership, and audit quality to the earnings management. The research samples are 22 companies manufacturing wich are listed in Indonesia Stock Exchange (IDX) in 2014-2016 with 144 observations and these companies have been selected by using purposive sampling. The method of analysis in this study using multiple linear regression, and Modified Jones Model is used in determining the value of discretionary accruals. The result of the research shows that the proportion of independent commisioners has no affect on earning management, audit commtees has affect on earning management, managerial ownership has no affect on earning management, and audit quality has no affect on earning management. Keywords: Good Corporate Governance, Proportion of Independent Commissioners, Audit Committee, Managerial Ownership, Earning Management Tujuan penelitian ini adalah untuk mengetahui pengaruh mekanisme good corporate governance (proporsi dewan komisaris independen, komite audit, kepemilikan manajerial, dan kualitas audit)terhadap manajemen laba. Sampel penelitian adalah 22 perusahaan manufaktur terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2016 dengan 144 pengamatan dan perusahaan-perusahaan ini telah dipilih dengan menggunakan purposive sampling. Metode analisis dalam penelitian ini menggunakan regresi linier berganda, dan Modified Jones Model digunakan dalam menentukan nilai discretionary accruals. Hasil penelitiannya menunjukkan bahwa komisaris independen tidak berpengaruh manajemen laba, komite audit berpengaruh terhadap manajemen laba, kepemilikan manajerial tidak berpengaruh terhadap manajemen laba, dan kualitas audit tidak berpengaruh terhadap manajemen laba. Kata kunci: Good Corporate Governance, Komisaris Independen, Komite Audit, Kepemilikan Manajerial, Kualitas Audit, Manajemen Laba

Item Type: Thesis (S1)
Call Number: SE/32/18/471
NIM: 43216110236
Uncontrolled Keywords: Good Corporate Governance, Komisaris Independen, Komite Audit, Kepemilikan Manajerial, 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: 04 Mar 2019 02:05
Last Modified: 04 Mar 2019 02:05
URI: http://repository.mercubuana.ac.id/id/eprint/47669

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