MUNANDAR, ARIS (2015) PENGARUH CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
The purpose of this research is to provide empirical evidence of the affect of institutional ownership, managerial ownership, corporate governance mechanisms and firms size is variabel control, on earnings management. Institutional ownership was measure by the biggest stock of organization, Institutional ownership was measure by the biggest stock of individual, and corporate governance mechanisms were measure by two variabels (composition of board of independent commisioner, and audit committee meeting), variabel control is firms size was measure by natural logaritma of total assets. Earnings management was measure by discretionary accruals use Modified De Angelo Method. The population of this research is 198 companies in the manufacturing sector which were listed in Indonesian Stock Exchange (IDX). The research data were collected from manufacturing companies financial statement for the period of 2009 to 2013. Based on purposive sampling method, there are 21 samples. The reseacrh hypotesis were tested using multiple regression analysis. The results of this research show that audit commitee meetings have significant relationships with earnings management. Next, variable institutional ownership, managerial ownership, independent commissioner and variabel control is firm size have no significant relationship with earnings management. Keywords: institutional ownership, managerial ownership, corporate governance, firm size, earnings management Tujuan dari penelitian ini adalah untuk memberikan bukti empiris pengaruh kepemilikan institusional, kepemilikan manajerial, mekanisme tata kelola perusahaan dan variabel control yaitu ukuran perusahaan terhadap manajemen laba. Kepemilikan institusional adalah ukuran dengan saham terbesar dari organisasi, kepemilikan institusional adalah ukuran dengan saham terbesar individu, dan mekanisme tata kelola perusahaan yang diukur dengan dua Variabel (komposisi dewan komisaris independen, dan pertemuan komite audit), variabel control yaitu ukuran perusahaan diukur oleh logaritma natural dari total aset. Manajemen laba adalah ukuran dengan akrual diskresioner dengan menggunakan model De Angelo Metode. Populasi dari penelitian ini adalah 198 perusahaan di sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Data penelitian dikumpulkan dari perusahaan manufaktur laporan keuangan untuk periode 2009 sampai 2013. Berdasarkan metode purposive sampling, ada 21 sampel. Hasil penelitian hipotesis diuji dengan menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa pertemuan komite audit memiliki hubungan yang signifikan dengan manajemen laba. Berikutnya, kepemilikan institusional, kepemilikan manajerial, komisaris independen dan variabel control yaitu ukuran perusahaan tidak memiliki hubungan yang signifikan dengan manajemen laba. Kata kunci: kepemilikan institusional, kepemilikan manajerial, tata kelola perusahaan, ukuran perusahaan, manajemen laba
| Item Type: | Thesis (S2) |
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| Call Number CD: | CDT-551-15-156 |
| NIM/NIDN Creators: | 55113110042 |
| Uncontrolled Keywords: | kepemilikan institusional, kepemilikan manajerial, tata kelola perusahaan, ukuran perusahaan, manajemen laba, MKU, Manajemen keuangan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum |
| Divisions: | Pascasarjana > Magister Manajemen |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 06 Jun 2022 04:27 |
| Last Modified: | 30 Jun 2022 04:46 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/62686 |
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