PENGARUH PROFITABILITAS, LEVERAGE DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

SUYITNO, FRAMESFARI SRI ANGEL (2020) PENGARUH PROFITABILITAS, LEVERAGE DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to test and analyze the influence of profitability, leverage and good corporate governance mechanism on earnings management in banking companies listed in the Indonesia Stock Exchange period 2016-2018. The good corporate governance mechanism is proxied by managerial ownership, independent board of commissioners’s proportion and the audit committee. The results of the research show that the variables profitability, leverage, manajerial ownership and the audit committee have no effect on earnings management. While the varible independent board of commissioners’s proportion have a significant effect on earnings management. Keywords: profitability, leverage, manajerial ownership, independent board of commissioners’s proportion, audit committee and earnings management Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh profitabilitas, leverage dan mekanisme good corporate goverance terhadap manajemen laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Mekanisme good corporate governance diproksikan dengan kepemilikan manajerial, proporsi dewan komisaris independen dan komite audit. Hasil penelitian menujukkan bahwa variabel profitabilitas, leverage, kepemilikan manajerial, komite audit tidak berpengaruh terhadap manajemen laba. Sedangkan variabel proporsi dewan komisaris independen berpengaruh signifikan terhadap manajemen laba. Kata kunci: profitabilitas, leverage, kepemilikan manajerial, proporsi dewan komisaris independen, komite audit dan manajemen laba.

Item Type: Thesis (S1-Sarjana)
NIM: 43217120036
Uncontrolled Keywords: profitabilitas, leverage, kepemilikan manajerial, proporsi dewan komisaris independen, komite audit dan manajemen laba.
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
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
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Nov 2020 02:55
Last Modified: 25 Nov 2020 02:55
URI: http://repository.mercubuana.ac.id/id/eprint/58307

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