PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2012-2016)

HENDRA, YUNITA (2020) PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the effect of corporate governance and audit quality on earnings management. Corporate governance is proxied with independent board of commissioners, audit committees, and audit quality. The independent board of commissioners uses a total of independent board of commissioners compared to the total commissioners and audit committee is measured using the proportion of audit committee members who are competent in finance compared to the number of audit committee members. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI). Pursuant to purposive sampling method is obtained 60 company, observation period 2012-2016. The method of analysis used is multiple regression analysis. The results of this study indicate that institutional ownership amd manajerial ownership have no effect on earnings management. Meanwhile, independent board of commissioners, audit committee and audit quality have significant effect to earnings management. Keywords: Earning management, corporate governance, audit quality Penelitian ini bertujuan untuk mengetahui pengaruh corporate gorvernance dan kualitas audit terhadap manajemen laba yang diproksikan dengan akrual modal kreja. Corporate governance diproksikan dengan dewan komisaris independen, kepemilikan manajerial, kepemilikan institutional, komite audit, dan kualitas audit. Dewan komisaris independen menggunakan total dewan komisaris independen dibandingkan total komisaris, dan komite audit diukur dengan menggunakan proporsi anggota komite audit yang kompeten dibidang keuangan dibandingkan dengan jumlah anggota komite audit. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Berdasarkan metode purposive sampling diperoleh 60 perusahaan,periode pengamatan dari 2012-2016. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil dari penelitian ini menunjukkan bahwa kepemilikan institutional dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba Sementara dewan komisaris independen, komite audit dan kualitas audit berpengaruh signifikan terhadap manajemen laba. Kata kunci: manajemen laba, corporate governance, kualitas audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 437
NIM/NIDN Creators: 43216120261
Uncontrolled Keywords: manajemen laba, corporate governance, kualitas audit.
Subjects: 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 > 657.4 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 > 657.45 Auditing/Audit
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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
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 > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 26 Sep 2022 08:31
Last Modified: 15 Nov 2022 01:38
URI: http://repository.mercubuana.ac.id/id/eprint/69553

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