INDRAWATI, SEPTIANA (2021) PENGARUH REMUNERASI DIREKTUR, AUDIT FEE, DAN KEAHLIAN DIREKTUR TERHADAP MANAJEMEN LABA DENGAN SALES GROWTH SEBAGAI VARIABEL MODERATING (Pada Perusahaan BUMN dan Anak Perusahaan yang Terdaftar di BEI Periode 2013-2019). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
|
Text (Cover)
55519110002-Septiana Indrawati-01 Cover Perpus - Septiana Indrawati.pdf Download (409kB) | Preview |
|
|
Text (Abstrak)
55519110002-Septiana Indrawati-02 Abstract - Septiana Indrawati.pdf Download (103kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (Bab 1)
55519110002-Septiana Indrawati-03 BAB 1 - Septiana Indrawati.pdf Restricted to Registered users only Download (191kB) |
|
|
Text (Bab 2)
55519110002-Septiana Indrawati-04 BAB 2 - Septiana Indrawati.pdf Restricted to Registered users only Download (231kB) |
|
|
Text (Bab 3)
55519110002-Septiana Indrawati-05 BAB 3 - Septiana Indrawati.pdf Restricted to Registered users only Download (314kB) |
|
|
Text (Bab 4)
55519110002-Septiana Indrawati-06 BAB 4 - Septiana Indrawati.pdf Restricted to Registered users only Download (229kB) |
|
|
Text (Bab 5)
55519110002-Septiana Indrawati-07 BAB 5 - Septiana Indrawati.pdf Restricted to Registered users only Download (66kB) |
|
|
Text (Daftar Pustaka)
55519110002-Septiana Indrawati-08 Daftar Pustaka - Septiana Indrawati.pdf Restricted to Registered users only Download (298kB) |
|
|
Text (Lampiran)
55519110002-Septiana Indrawati-09 Lampiran - Septiana Indrawati.pdf Restricted to Registered users only Download (334kB) |
|
|
Text (Form Pernyataan Keabsahan)
55519110002-Septiana Indrawati-10 Hasil Scan Formulir Pernyataan Keabsahan dan Persetujuan Publikasi Tugas Akhir - Septiana In.pdf Restricted to Repository staff only Download (188kB) |
Abstract
The purpose of this study is to examine the determinants of the company's tendency to practice earnings management in state-owned companies and subsidiaries listed on the Indonesia Stock Exchange for the period 2013-2019. The existence of information asymmetry between management and external users of financial statements provides an opportunity and encourages management to be opportunistic by improving the accounting earning profile, thereby triggering agency costs in the form of audit fees to monitor activities carried out by management. The data in this study were obtained from the company's financial statements and annual reports on the Indonesia Stock Exchange (IDX) website or related company websites. The sample used in this study were 9 state-owned companies and subsidiaries listed on the IDX for the period 2013-2019, with a total of 63 samples. The sampling technique is purposive sampling method. The analytical tool used to analyze the hypothesis is Eviews 11.0, with an analytical model that is the Common Effect Model. The results show that the expertise of the director has a significant positive effect on earnings management, but the director's remuneration and audit fees have no effect on earnings management. Sales growth proved unable to moderate director remuneration, audit fees and director's expertise in earnings management. Keyword : Director’s Remuneration, Audit Fee, Director’s Expertise, Sales Growth, Earnings Management. Tujuan dari penelitian ini adalah untuk menguji faktor-faktor penentu kecenderungan perusahaan melakukan praktik manajemen laba pada perusahaan BUMN dan anak perusahaan yang terdaftar di Bursa Efek Indonesia periode 2013-2019. Adanya asimetri informasi antara manajemen dan pihak luar pengguna laporan keuangan memberi kesempatan dan mendorong manajemen bersikap oportunis dengan memperbaiki profil laba akuntansi, sehingga memicu biaya keagenan (agency cost) berupa audit fee untuk memantau kegiatan yang dilakukan oleh manajemen. Data dalam penelitian ini diperoleh dari laporan keuangan dan laporan tahunan perusahaan pada website Bursa Efek Indonesia (BEI) ataupun website perusahan terkait. Sampel yang digunakan dalam penelitian ini adalah 9 perusahaan BUMN dan anak perusahaan yang terdaftar di BEI periode 2013-2019, dengan total 63 sampel. Teknik pengambilan sampel adalah metode purposive sampling. Alat analisis yang digunakan untuk menganalisis hipotesis adalah Eviews 11.0, dengan model analisis yakni Common Efect Model. Hasil penelitian menunjukan bahwa keahlian direktur memiliki pengaruh positif signifikan terhadap manajemen laba, namun remunerasi direktur dan audit fee tidak memiliki pengaruh terhadap manajemen laba. Sales growth terbukti tidak mampu memoderasi remunerasi direktur, audit fee dan keahlian direktur terhadap manajemen laba. Keyword : Remunerasi Direktur, Audit Fee, Keahlian Direktur, Sales Growth, Manajemen Laba.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55519110002 |
| Uncontrolled Keywords: | Remunerasi Direktur, Audit Fee, Keahlian Direktur, Sales Growth, Manajemen Laba, Director’s Remuneration, Audit Fee, Director’s Expertise, Sales Growth, Earnings Management |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | ORYZA LUVITA |
| Date Deposited: | 27 Sep 2022 04:38 |
| Last Modified: | 27 Sep 2022 04:38 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/69592 |
Actions (login required)
 |
View Item |
