PENGARUH FAKTOR KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGAMBILAN KEPUTUSAN PERUSAHAAN DALAM PELAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Manufaktur Di BEI Tahun 2014-2016)

RUMAHORBO, POLTAK PARULIAN (2019) PENGARUH FAKTOR KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGAMBILAN KEPUTUSAN PERUSAHAAN DALAM PELAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Manufaktur Di BEI Tahun 2014-2016). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aimed to examine the effect of financial factors and good corporate governance of corporate decision making of finance report in manufacturing company’s listed in Indonesian stock exchange 2014-2016. Purposive sampling is used as a sampling technique and 150 companies listed in Indonesian Stock Exchange which published an annual report of 2014- 2016, were eligible for the research sample. Method of this analysis for this research is using descriptive statistic and logistic method . The result shows that : 1) Long term debt has no effect to finance report for corporate decision making. 2) Leverage, financing deficit and good corporate governance has effect to finance report for corporate decision making. Keywords: Leverage, Long Term Debt, Financing Deficit, Good Corporate Governance, Finance Report and Tax Report Penelitian bertujuan untuk menguji pengaruh faktor keuangan dan good corporate governance terhadap pengambilan keputusan perusahaan dalam pelaporan keuangan studi kasus pada perusahaan manufaktur di BEI 2014-2016. Penelitian ini menggunakan sampel sebanyak 150 perusahaan yang terdaftar di Bursa Efek Indonesia, dengan menggunakan purposive sampling yang menerbitkan laporan tahunan dari tahun 2014-2016. Metode analisis dari penelitian ini menggunakan statistik deskriptif dan analisis regresi logistik . Kesimpulan dari penelitian ini menunjukkan bahwa : 1) Rasio utang jangka panjang tidak memiliki pengaruh terhadap pelaporan keuangan dalam pengambilan keputusan perusahaan. 2) Rasio utang, defisit pembiayaan dan good corporate governance memiliki pengaruh terhadap pelaporan keuangan dalam pengambilan keputusan perusahaan. Kata Kunci : Leverage, Long Term Debt, Defisit Pembiayaan, Good Corporate Governance

Item Type: Thesis (S2)
Call Number: TA/55/18/076
NIM: 55515110062
Uncontrolled Keywords: Leverage, Long Term Debt, Defisit Pembiayaan, Good Corporate Governance
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 > 657.3 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: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 19 Jul 2019 02:54
Last Modified: 19 Jul 2019 02:54
URI: http://repository.mercubuana.ac.id/id/eprint/49533

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