KAMILA, INTANIA TASYA (2020) PENGARUH LEVERAGE, DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018). S1 thesis, Universitas Mercu Buana Bekasi.
|
Text
1. HALAMAN JUDUL.pdf Download (118kB) | Preview |
|
|
Text
2. ABSTRAK.pdf Download (202kB) | Preview |
|
|
Text
3. LEMBAR PERNYATAAN.pdf Download (132kB) | Preview |
|
|
Text
4. LEMBAR PENGESAHAN.pdf Download (151kB) | Preview |
|
|
Text
5. KATA PENGANTAR.pdf Download (283kB) | Preview |
|
|
Text
6. DAFTAR ISI.pdf Download (208kB) | Preview |
|
|
Text
7. DAFTAR TABEL.pdf Download (202kB) | Preview |
|
|
Text
8. DAFTAR GAMBAR.pdf Download (198kB) | Preview |
|
|
Text
9. DAFTAR LAMPIRAN.pdf Download (199kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text
10. BAB I PENDAHULUAN.pdf Restricted to Registered users only Download (267kB) |
|
|
Text
11. BAB II LANDASAN TEORI.pdf Restricted to Registered users only Download (854kB) |
|
|
Text
12. BAB III METODE PENELITIAN.pdf Restricted to Registered users only Download (805kB) |
|
|
Text
13. BAB IV PEMBAHASAN.pdf Restricted to Registered users only Download (410kB) |
|
|
Text
14. BAB V KESIMPULAN.pdf Restricted to Registered users only Download (206kB) |
|
|
Text
15. DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (263kB) |
|
|
Text
16. LAMPIRAN.pdf Restricted to Registered users only Download (565kB) |
Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh leverage, dewan komisaris independen, kepemilikan manajerial dan kepemilikan institusional terhadap manajemen laba. Leverage, dewan komisaris independen, kepemilikan manajerial dan kepemilikan institusional sebagai variabel independen yang diuji dalam penelitian ini sedangkan manajemen laba sebagai variabel dependen. Penelitian ini dilakukan pada seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Populasi dalam peelitian ini berdasarkan kriteria, hanya terdapat 32 sampel yang terpilih dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan menggunakan metode observasi nonpartisipan melalui laporan keuangan. Teknik analisis yang digunakan adalah teknik analisis regresi linier berganda dengan SPSS IBM 25. Untuk mengukur manajemen laba dilakukan dengan menggunakan discretionary accruals yang dihitung dari model jones yang telah di modifikasi. Hasil koefisien determinasi pada penelitian ini sebesar 50,6%. Hasil penelitian menunjukkan bahwa leverage berpengaruh positif terhadap manajemen laba sebesar 0,000, dewan komisaris independen berpengaruh negatif terhadap manajemen laba sebesar 0,021, dan kepemilikan manajerial berpengaruh negatif terhadap manajemen laba sebesar 0,005. Sedangkan kepemilikan institusional tidak berpengaruh terhadap manajemen laba sebesar 0,778. Kata Kunci: Leverage, dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, manajemen laba. ABSTRACT This purpose of this study was to analyze the influence of leverage, independent board of commissioners, managerial ownership and institutional ownership on earnings management. Leverage, independent board of commissioners, managerial ownership and institutional ownership are the independent variables tested in this study while earnings management is the dependent variable. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The population in this study based on the criteria, there are only 32 samples were selected using purposive sampling. Data collection was carried out using nonparticipant observation methods through financial statements. The analysis technique used is multiple linear regression analysis techniques with IBM SPSS 25. To measure earnings management is done by using discretionary accruals which are calculated from the modified Jones model. The results of the coefficient of determination in this study amounted to 50.6%. The results showed that leverage positively affected earnings management by 0,000, independent board of commissioners had a negative effect on earnings management by 0.021, and managerial ownership negatively affected earnings management by 0.005. While institutional ownership has no effect on earnings management of 0.778. Keywords: earnings management, leverage, independent board of commissioners, managerial ownership, institutional ownership.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 20 011 |
| NIM/NIDN Creators: | 43216210019 |
| Uncontrolled Keywords: | Kata Kunci: Leverage, dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, 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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 31 May 2022 09:21 |
| Last Modified: | 31 May 2022 09:21 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/62417 |
Actions (login required)
 |
View Item |
