PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2013-2017)

SIMANJUNTAK, INDRA YANTO (2019) PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2013-2017). S1 thesis, Universitas Mercu Buana.

[img]
Preview
 Text (HALAMAN COVER)
1. Halaman judul.pdf
Download (43kB) | Preview
[img]
Preview
 Text (ABSTRAK)
2. Abstrak.pdf
Download (44kB) | Preview
[img]
Preview
 Text (LEMBAR PERNYATAAN)
3. Surat Pernyataan.pdf
Download (612kB) | Preview
[img]
Preview
 Text (LEMBAR PENGESAHAN)
4. Lembar Pengesahan.pdf
Download (626kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
5. Kata Pengantar.pdf
Download (88kB) | Preview
[img]
Preview
 Text (DAFTAR ISI)
6. Daftar Isi.pdf
Download (54kB) | Preview
[img]
Preview
 Text (DAFTAR TABEL)
7. Daftar Tabel.pdf
Download (40kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
8. Daftar Gambar.pdf
Download (37kB) | Preview
[img]
Preview
 Text (DAFTAR LAMPIRAN)
9. Daftar Lampiran.pdf
Download (37kB) | Preview
[img] Text (BAB 1)
10. Bab 1.pdf
Restricted to Registered users only
Download (178kB)
[img] Text (BAB 2)
11. Bab 2.pdf
Restricted to Registered users only
Download (401kB)
[img] Text (BAB 3)
12. Bab 3.pdf
Restricted to Registered users only
Download (274kB)
[img] Text (BAB 4)
13. Bab 4.pdf
Restricted to Registered users only
Download (276kB)
[img] Text (BAB 5)
14. Bab 5.pdf
Restricted to Registered users only
Download (46kB)
[img] Text (DAFTAR PUSTAKA)
15. Daftar Pustaka.pdf
Restricted to Registered users only
Download (135kB)
[img] Text (LAMPIRAN)
16. Lampiran.pdf
Restricted to Registered users only
Download (305kB)

Abstract

The purpose of this study was to examine the effect of corporate governance and company characteristics on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The data analysis technique used is multiple regression. The population in this study amounted to 150 manufacturing companies listed on the Indonesia Stock Exchange with the annual report period used in the research from 2013 to 2017. The total samples used in the study used purposive sampling as many as 62 manufacturing companies that met the research criteria of the total population. Data collection is done by downloading annual report data on the official website of the Indonesia Stock Exchange, namely www.idx.co.id and the sites of each bank. The results of this study indicate (1) the composition of independent commissioners and company size does not significantly influence earnings management, (2) managerial ownership and profitability have a negative and significant effect on earnings management, (3) independent board composition, managerial ownership, company size, and profitability simultaneously has a significant effect on earnings management. Keywords: independent board composition, managerial ownership, company size, profitability, earnings management Tujuan penelitian ini adalah untuk menguji pengaruh corporate governance dan karakteristik perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Teknik analisis data yang digunakan adalah regresi berganda. Populasi dalam penelitian ini berjumlah 150 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode laporan tahunan yang digunakan dalam penelitian tahun 2013 sampai dengan 2017. Total sampel yang digunakan dalam penelitian menggunakan purposive sampling sebanyak 62 perusahaan manufaktur yang telah memenuhi kriteria penelitian dari total populasi. Pengumpulan data dilakukan dengan mengunduh data laporan tahunan di situs resmi Bursa Efek Indonesia yaitu www.idx.co.id dan situs masing-masing perbankan. Hasil penelitian ini menunjukkan (1) komposisi dewan komisaris independen dan ukuran perusahaan tidak berpengaruh signifikan terhadap manajemen laba, (2) kepemilikan manajerial dan profitabilitas berpengaruh negatif dan signifikan terhadap manajemen laba, (3) komposisi dewan komisaris independen, kepemilikan manajerial, ukuran perusahaan, dan profitabilitas secara simultan berpengaruh signifikan terhadap manajemen laba. Kata Kunci: komposisi dewan komisaris independen, kepemilikan manajerial, ukuran perusahaan, profitabilitas, manajemen laba

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 696
NIM/NIDN Creators: 43215110543
Uncontrolled Keywords: komposisi dewan komisaris independen, kepemilikan manajerial, ukuran perusahaan, profitabilitas, 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: 17 Dec 2021 14:59
Last Modified: 07 Jul 2022 03:26
URI: http://repository.mercubuana.ac.id/id/eprint/52438

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.