HADNAN, MUHAMAD (2021) PENGARUH PENERAPAN MEKANISME GCG (GOOD CORPORATE GOVERNANCE) TERHADAP PRAKTIK MANAJEMEN LABA DAN DAMPAKNYA PADA CORPORATE SUSTAINABILITY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia 2014-2018). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research begins with a phenomenon that occurs in Indonesia, one of which is the Toshiba Corp. where CEOs are pressured by business divisions to meet difficult targets, and they exaggerate profits and delay reporting losses. One of the most effective ways to reduce earnings management practices is to implement good governance mechanisms. So this study aims to examine the effect of implementing good corporate governance mechanisms, namely institutional ownership, managerial ownership, independent commissioners, audit committees, and auditor quality. on earnings management practices and their impact on corporate sustainability. The population in this study were property, real estate and building construction companies listed on the Indonesia Stock Exchange (BEI) during 2014-2018. The data used in this study is secondary data with the sampling technique using purposive sampling, obtained 19 samples with 44 observations that meet the sample criteria. The analysis in this study used a panel data regression model with the help of the EViews 9 program. The results of this study indicate that the audit committee has a significant effect on earnings management practices. Institutional ownership, managerial ownership, independent commissioners, and auditor quality have no significant effect on earnings management. The results of this study also indicate that managerial ownership, independent commissioners, and audit committees have a significant effect on corporate sustainability. Institutional ownership, auditor quality, and earnings management practices do not have a significant effect on corporate sustainability and earnings management is proven to be unable to intervene between institutional ownership, managerial ownership, independent commissioners, audit committee, and auditor quality in corporate sustainability. Keywords: Institutional Ownership, Managerial Ownership, Independent Commissioners, Audit Committee, Auditor Quality, Earning Management, and Corporate Sustainability. Penelitian ini diawali dengan adanya fenomena yang terjadi di Indonesia, salah satunya adalah Toshiba Corp. dimana CEO ditekan divisi bisnis untuk memenuhi target yang sulit, dan mereka melebih-lebihkan laba dan menunda laporan kerugian. Salah satu cara yang dianggap paling efektif untuk meredakan praktik manajemen laba ialah dengan menerapkan mekanisme tata kelola yang baik.. Maka penelitian ini bertujuan untuk menguji pengaruh penerapan mekanisme good corporate governance yaitu kepemilikan institusional, kepemilikan manajerial, komisaris independen, komite audit, dan kualitas auditor terhadap praktik manajemen laba dan dampaknya pada corporate sustainability. Populasi pada penelitian ini adalah perusahaan property, real estate dan kontruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2014-2018. Data yang digunakan pada penelitian ini adalah data sekunder dengan teknik pengambilan sampel menggunakan purposive sampling, diperoleh 19 sampel dengan pengamatan 44 yang memenuhi kriteria sampel. Analisis pada penelitian ini menggunakan model regresi data panel dengan bantuan program EViews 9. Hasil penelitian ini menunjukkan bahwa komite audit berpengaruh signifikan terhadap praktik manajemen laba. Kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan kualitas auditor tidak berpengaruh signifikan terhadap menajemen laba. Hasil penelitian ini juga menunjukkan bahwa kepemilikan manajerial, komisaris independen, dan komite audit berpengaruh signifikan terhadap corporate sustainability. Kepemilikan institusional, kualitas auditor, dan praktik manajemen laba tidak berpengaruh signifikan terhadap corporate sustainability serta manajemen laba terbukti tidak dapat mengintervening antara kepemilikan institusional, kepemilikan manajerial, komisaris independen, komite audit, dan kualitas auditor ke corporate sustainability. Kata kunci: Kepemilikan Institusional, Kepemilikan Manajerial, Komisaris Independen, Komite Audit, Kualitas Auditor, Manajemen Laba, dan Corporate Sustainability.
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