PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PRAKTEK MANAJEMEN LABA MODEL STUBBEN (Studi Kasus Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2019)

FAIRUS, MUHAMMAD (2020) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PRAKTEK MANAJEMEN LABA MODEL STUBBEN (Studi Kasus Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2019). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study was prepared with the intention of analyzing the impact of the Good Corporate Governance (GCG) Mechanism on the Stubben Model of Profit Management (analysis of Mining Sector Companies on the Indonesia Stock Exchange for the period 2014-2019). The population used in the study is the mining sector companies on the IDX. The sample selection method used purposive sampling technique. To process data after sample selection, compile a research model, determine the variables analyzed in the study, and propose a hypothesis, the next step is to carry out data processing procedures through regression analysis with panel data. The results of the analysis conclude that (1) Institutional Ownership has a negative and significant impact on Earnings Management, (2) Managerial Ownership has a negative and significant impact on Earnings Management, (3) The Independent Board of Commissioners has a negative and significant impact on Earnings Management, (4) The Audit Committee has a negative and significant impact on Earnings Management, and (5) Audit Quality has a negative and significant impact on Earnings Management. Keywords: Institutional Ownership, Managerial Ownership, Independent Commissioner, Audit Committee, Audit Quality Penelitian ini disusun dengan maksud untuk melakukan analisis dampak Mekanisme Good Corporate Governance (GCG) pada tindakan Manajemen Laba Model Stubben (analisis Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia periode 2014-2019). Populasi yang digunakan dalam studi adalah perusahaan sektor pertambangan di BEI. Metode seleksi sampel menggunakan teknik purposive sampling. Untuk mengolah data setelah pemilihan sampel, Menyusun model penelitian, menentukan variabel-variabel yang dianalisis dalam penelitian, dan mengajukan hipotesis, tahap selanjutnya adalah melakukan prosedur olah data melalui analisis regresi dengan data panel. Hasil analisis menyimpulkan bahwa (1) Kepemilikan Institusional memberikan dampak negatif dan signifikan terhadap Manajemen Laba, (2) Kepemilikan Manajerial memberikan dampak negatif dan signifikan pada Manajemen Laba, (3) Dewan Komisaris Independen memberikan dampak negatif dan signifikan pada Manajemen Laba, (4) Komite Audit memberikan dampak negatif dan signifikan pada Manajemen Laba, dan (5) Kualitas Audit memberikan dampak negatif dan signifikan pada Manajemen Laba. Kata Kunci: Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit, Kualitas Audit

Item Type: Thesis (S2)
Call Number CD: CD/551. 20 047
Call Number: TM/51/21/105
NIM/NIDN Creators: 55118120149
Uncontrolled Keywords: Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit, Kualitas Audit
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 023 Personnel Administration/Personalia Perpustakaan > 023.7 Job Description/Deskripsi Pekerjaan
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait
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
Divisions: Pascasarjana > Magister Manajemen
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Dec 2021 07:13
Last Modified: 25 Apr 2022 01:35
URI: http://repository.mercubuana.ac.id/id/eprint/52244

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