PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN INDEPENDENSI AUDITOR TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2014-2016)

PASKALIS, BHATARA (2017) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN INDEPENDENSI AUDITOR TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the Influence of Good Corporate Governance and Auditor Independence to Earnings Management (Empirical Study on manufacturing industry from 2014 to 2016 listed on the BEI). Data obtained as many as 24 companies with observation period from 2014 to 2016. Data analysis method used in this study is multiple regression analysis. Research shows that institute ownership has no effect on earnings management, managerial ownership has a significant effect on earnings management, independent commissioner has a significant effect on earnings management, audit commitee has no effect on earnings management and auditor independence has no effect on earnings management action on manufacturing industry listed on the Indonesia Stock Exchange. Keywords: Institute ownership, managerial ownership, independent commissioner, audit commitee, auditor independence, earnings management. Penelitian ini bertujuan untuk menganalisa Pengaruh Mekanisme Good Corporate Governance dan Independensi Auditor Terhadap Manajemen Laba (Studi Empiris pada perusahaan manufaktur yang terdaftar di BEI periode tahun 2014-2016). Data yang diperoleh sebanyak 24 perusahaan dengan periode pengamatan sejak tahun 2014 sampai 2016. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Penelitian menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap manajemen laba, kepemilikan manajerial berpengaruh signifikan terhadap manajemen laba, komisaris independen berpengaruh signifikan terhadap manajemen laba, komite audit tidak berpengaruh terhadap manajemen laba dan independensi auditor tidak berpengaruh terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Kata kunci: Kepemilikan institusional, kepemilikan manajerial, komisaris independen, komite audit, independensi auditor, manajemen laba

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 828
Call Number: SE/32/18/331
NIM/NIDN Creators: 43214010282
Uncontrolled Keywords: Kepemilikan institusional, kepemilikan manajerial, komisaris independen, komite audit, independensi auditor, 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: 25 Mar 2019 02:39
Last Modified: 27 Sep 2022 03:38
URI: http://repository.mercubuana.ac.id/id/eprint/48111

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