PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN FINANCIAL RISK TERHADAP PERATAAN LABA (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2016-2018)

KHAYANI, NURUL (2020) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN FINANCIAL RISK TERHADAP PERATAAN LABA (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2016-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This research aims to determine the effect of good corporate governance mechanisms and financial risk on income smoothing. The population in this study were 41 banking companies listed on the Indonesian stock exchange. Sampling in this study, researchers used purposive sampling method, namely the selection of non-random samples whose information is obtained with certain considerations and eliminates it, and uses multiple linear regression analysis using SPSS 25. The results of this study indicate that simultaneously (Omnibus Test) the audit committee variables, independent commissioners, institutional ownership, managerial ownership and financial risk have an effect on income smoothing. Meanwhile, the results of the research regretion logistic show that the audit committee, independent commissioners, and institutional ownership, managerial ownership and financial risk have no significant effect have on income smoothing. Keywords: audit committee, independent commissioners, institutional ownership, managerial ownership, financial risk, income smoothing. Penelitia ini bertujuan untuk mengetahui pengaruh mekanisme good corporate governance dan financial risk terhadap perataan laba. Populasi pada penelitian ini adalah perusahaan perbankan yang terdaftar di bursa efek indonesiayang berjumlah 41 perusahaan. Pengambilan sampel pada penelitian ini, peneliti menggunakan metode purposive sampling yaitu pemilihan sampel tidak acak yang informasinya diperoleh dengan pertimbangan tertentu dan mengeliminasinya, serta menggunakan metode analisis regresi linear berganda dengan menggunakan SPSS 25. Hasil penelitian ini menunjukkan bahwa secara simultan (Omnibus Test) secara simultan variabel komite audit, komisaris independen, kepemilikan institusional, kepemilikan manajerial dan financial risk berpengaruh terhadap perataan laba. Sementara hasil penelitian regresi logistic menunjukkan bahwa komite audit, komisaris independen, dan kepemilikan institusional, kepemilikan manajerial dan financial risk tidak berpengaruh signifikan terhadap perataan laba. Kata kunci: komite audit, komisaris independen, kepemilian institusional, kepemilikan manajerial, financial risk, perataan laba.

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