PENGARUH CORPORATE GOVERNANCE, KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Goods Industry Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

FIRMANSYAH, IMAM (2019) PENGARUH CORPORATE GOVERNANCE, KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Goods Industry Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to obtain empirical evidence about the effect of corporate governance, financial performance and firm size on earnings management. The data used in this study are secondary data, namely collection of archive data or documents and through library research. The population used in this study is the Consumer Goods Industry which was listed on the IDX in 2015-2017 which amounted to 34 companies. Sampling in this study researchers used a purposive sampling method, namely, the selection of non-random samples whose information was obtained with certain considerations and eliminated it and using multiple linear regression analysis methods.The results of the study showed that the audit committee had no significant effect on earnings management, independent commissioners had a significant effect on earnings management, current ratio had a significant effect on earnings management, debt equity ratio did not significantly influence earnings management, net profit margin did not significantly influence earnings management and company size does not have a significant effect on earnings management. Keywords: Corporate Governance, Financial Performance and Earnings Management Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh corporate governance, kinerja keuangan dan ukuran perusahaan terhadap manajemen laba. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu pengumpulan data arsip atau dokumen serta melalui riset kepustakaan. Populasi yang digunakan dalam penelitian ini adalah Consumer Goods Industry yang tercatat di BEI tahun 2015-2017 yang berjumlah 34 Perusahaan. Pengambilan sampel pada penelitian ini peneliti menggunakan metode purposive sampling yaitu, pemilihan sampel tidak acak yang informasinya diperoleh dengan pertimbangan tertentu dan mengeliminasinya serta menggunakan metode analisis regresi linear berganda. Hasil penelitian yang diperoleh bahwa komite audit tidak berpengaruh signifikan terhadap manajemen laba, komisaris independen berpengaruh signifikan terhadap manajemen laba, current ratio berpengaruh signifikan terhadap manajemen laba, debt equity ratio tidak berpengaruh signifikan terhadap manajemen laba, net profit margin tidak berpengaruh signifikan terhadap manajemen laba dan ukuran perusahaan tidak berpengaruh signifikan terhadap manajemen laba. Kata Kunci : Corporate Governance, Kinerja Keuangan dan Manajemen Laba

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 1172
NIM/NIDN Creators: 43215010228
Uncontrolled Keywords: Corporate Governance, Kinerja Keuangan dan 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 > 657.3 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 09 Dec 2021 16:33
Last Modified: 03 Jul 2024 07:41
URI: http://repository.mercubuana.ac.id/id/eprint/51712

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