PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP EARNING MANAGEMENT (Studi Empiris Pada Perusahaan BUMN yang terdaftar Di Bursa Efek Indonesia untuk tahun 2014-2016)

PURWANTI, EKA (2019) PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP EARNING MANAGEMENT (Studi Empiris Pada Perusahaan BUMN yang terdaftar Di Bursa Efek Indonesia untuk tahun 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aimed to examine the effect of the good corporate governance and financial distress on the earning management. In this study, the dependent variable is the earning management. The independent variable is the good corporate governance dan financial distress. Good corporate governance to be categorized by the composition of independent director, audite committe and institusional ownership. The sample used is secondary data from state-owned compenies listed in Indonesia Stock Exchanger (BEI) in 2014-2016. Sample were taken using purposive sampling method. Sample that meet the criteria as mush as 20 companies. Statistical methods using regression analysis, the hypothesis testing using F test and T-test. The result of statistical test showed that the independent variables of composition of independent director and financial distress significant effect on the earning management, while the other independent variable audite committe and institusional ownership does not effect the earning management. Keyword : earning management; good corporate governance; financial distress. Penelitian ini bertujuan untuk menguji pengaruh good corporate governance dan financial distress terhadap earning management. Dalam penelitian ini variabel dependen yaitu earning management (manejemen laba). Variabel independen yaitu good corporate governance dan financial distress. Untuk good corporate governance dikategorikan dengan komposisi dewan komisaris independen, komite audit dan kepemilikan institusional. Sampel yang digunakan adalah data sekunder dari perusahaan BUMN yang terdaftar di bursa efek indonesia (BEI) pada tahun 2014-2016. Sampel diambil menggunakan metode purposive sampling. Sampel yang memenuhi kriteria sebanyak 20 perusahaan. Metode statistik menggunakan Analisis Regresi, dengan pengujian hipotesis uji F dan uji T. Hasil pengujian statistik menunjukan bahwa variabel independen komposisi dewan komisaris independen dan financial distress berpengaruh terhadap earning management, sedangkan variabel indepeden lainnya komite audit dan kepemilikan institusional tidak berpengaruh terhadap earning management. Kata Kunci : earning management; good corporate governance; financial distress

Item Type: Thesis (S1)
NIM: 43212110011
Uncontrolled Keywords: earning management; good corporate governance; financial distress
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Apr 2019 02:12
Last Modified: 15 Apr 2019 02:12
URI: http://repository.mercubuana.ac.id/id/eprint/48469

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