EARNINGS MANAGEMENT, CORPORATE GOVERNANCE AND EXPENSE STICKINESS STUDY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2012 - 2016

AKHIRUDIN, AKHIRUDIN (2021) EARNINGS MANAGEMENT, CORPORATE GOVERNANCE AND EXPENSE STICKINESS STUDY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2012 - 2016. S2 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01. COVER - DARTAR ISI.pdf
Download (1MB) | Preview
[img] Text (BAB I)
02. BAB I.pdf
Restricted to Registered users only
Download (458kB)
[img] Text (BAB II)
03. BAB II.pdf
Restricted to Registered users only
Download (802kB)
[img] Text (BAB III)
04. BAB III.pdf
Restricted to Registered users only
Download (510kB)
[img] Text (BAB IV)
05. BAB IV.pdf
Restricted to Registered users only
Download (1MB)
[img] Text (BAB V)
06. BAB V.pdf
Restricted to Registered users only
Download (521kB)
[img] Text (DAFTAR PUSTAKA)
07. DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (306kB)
[img] Text (LAMPIRAN)
08. DAFTAR LAMPIRAN.pdf
Restricted to Registered users only
Download (870kB)

Abstract

This study aims to determine the existence of earnings management in manufacturing companies listed in the Indonesia Stock Exchange for the period 2012 to 2016. Currently earnings management is a controversial matter in financial accounting. According to Investors overview earnings management is a treat of the reliability of information related to the financial reporting so that it can be misleading in decision making, meanwhile for management side, earnings management is something that must be done to protect them and the company in anticipation of unexpected events. The researcher tries to examine the existence of expense stickiness in the companies and corporate governance factors that can reduce the existence of expense stickiness. In addition, researchers suspect that earnings management is represented by the manipulation of real activities (production costs) caused by company's financial health factors and corporate governance factors. The selection of variables is based on relevant theory and references to the results of previous studies related to this study. The research methodology uses quantitative methods, the number of observations of 17 manufacturing companies over 5 annual periods. The results showed that (1) there was an expense stickiness, (2) corporate governance factors reduce expense stickiness. (3) earnings management is influenced by corporate financial health factors and (5) corporate governance factors affect earnings management . Keywords: earnings management, corporate governance, expense stickiness and financial health Penelitian ini bertujuan untuk mengetahui adanya earnings management pada perusahaan manufaktur yang terdapat di Bursa Efek Indonesia periode 2012 sampai dengan 2016. Seperti bahwa earnings management merupakan suatu hal yang kontroversial dalam akuntansi keuangan. Investor merasa manajemen laba merupakan pengguguran keandalan informasi laporan keurangan sehingga dapat menyesatkan dalam penggambilan keputusan, sedangkan bagi manajemen manajemen laba merupakan hal yang harus dilakukan untuk melindungi mereka dan perusahaan dalam mengantisipasi kejadian yang tak terduga. Peneliti mencoba meneliti adanya eksistensi expense stickiness pada perusahaan dan faktor-faktor corpotate governance yape dapat menurunkan eksistensi expense stickiness. Selain itu peneliti menduga adanya earnings management yang direpresentasikan oleh manipulasi aktivitas real dalam hal ini pada biaya produksi yang disebabkan oleh faktor kesehatan keuangan perusahaan dan faktor-faktor corporate governance. Pemilihan variabel didasarkan pada teori yang relevan dan referensi hasil penelitian terdahulu yang terkait dengan penelitian ini. Metodologi penelitian menggunakan metode kuantitatif, jumlah pengamatan terhadap 17 perusahaan manufaktur selama 5 periode tahunan.. Hasil penelitian menunjukkan bahwa (1) terbuksi terdapat adanya expense stickiness, (2) faktor-faktor corporate governance menurunkan expense stickiness. (3) earnings management dipengaruhi oleh faktor kesehatan keuangan perusahaan dan (5) faktor-faktor corporate governance mempengaruhi earnings management. Kata kunci: earnings management, corporate governance, expense stickiness dan financial health

Item Type: Thesis (S2)
NIM/NIDN Creators: 55514120036
Uncontrolled Keywords: earnings management, corporate governance, expense stickiness dan financial health
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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
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
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Feb 2022 04:00
Last Modified: 11 Feb 2022 04:00
URI: http://repository.mercubuana.ac.id/id/eprint/55844

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.