PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA (Survey pada Perusahaan LQ 45 di Bursa Efek Indonesia periode 2015 - 2018)

PUSPASARI, YULIA (2022) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA (Survey pada Perusahaan LQ 45 di Bursa Efek Indonesia periode 2015 - 2018). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

Preview	Text (Cover) 43115120180-yulia puspasari-01 Cover - Yulia Puspasari.pdf Download (206kB) | Preview
Preview	Text (Abstrak) 43115120180-yulia puspasari-02 Abstrak - Yulia Puspasari.pdf Download (143kB) | Preview
	Text (Bab 1) 43115120180-yulia puspasari-03 Bab I - Yulia Puspasari.pdf Restricted to Registered users only Download (137kB)
	Text (Bab 2) 43115120180-yulia puspasari-04 Bab II - Yulia Puspasari.pdf Restricted to Registered users only Download (245kB)
	Text (Bab 3) 43115120180-yulia puspasari-05 Bab III - Yulia Puspasari.pdf Restricted to Registered users only Download (166kB)
	Text (Bab 4) 43115120180-yulia puspasari-06 Bab IV - Yulia Puspasari.pdf Restricted to Registered users only Download (256kB)
	Text (Bab 5) 43115120180-yulia puspasari-07 Bab V - Yulia Puspasari.pdf Restricted to Registered users only Download (74kB)
	Text (Daftar Pustaka) 43115120180-yulia puspasari-08 Daftar Pustaka - Yulia Puspasari.pdf Restricted to Registered users only Download (238kB)
	Text (Lampiran) 43115120180-yulia puspasari-09 Lampiran - Yulia Puspasari.pdf Restricted to Registered users only Download (74kB)
	Text (Pernyataan Keabsahan dan Persetujuan) pernyataan keabsahan dan persetujuan - Yulia Puspasari.pdf Restricted to Registered users only Download (168kB)

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Mekanisme Good Corporate Governance terhadap Praktik Manajemen Laba (Survey pada Perusahaaan LQ45 di Bursa Efek Indonesia periode tahun 2015 – 2018). Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah Perusahaan LQ 45 di Bursa Efek Indonesia periode tahun 2015 – 2018. Penarikan jumlah sample menggunakan metode purposive sampling. Teknik analisis data menggunakan analisis regresi linear berganda dengan menggunakan program Eviews. Hasil penelitian menunjukkan bahwa Kepemilikan Institusional berpengaruh negatif dan signifikan terhadap Manajemen Laba, Kepemilikan Manajerial berpengaruh negatif dan signifikan terhadap Manajemen Laba, Dewan Komisaris Independen berpengaruh negatif dan signifikan terhadap Manajemen Laba, dan Komite Audit berpengaruh negatif dan signifikan terhadap Manajemen Laba. Kata Kunci: Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit, Manajemen Laba. The purpose of this research is to identify and analyze the influence of the Good Corporate Governance Mechanism on Profit Management Practices (Survey of LQ45 Companies on the Indonesia Stock Exchange for the period 2015 – 2018). This research uses quantitative methods. The population in this study is LQ 45 companies on the Indonesia Stock Exchange for the period 2015 - 2018. Withdrawal of the number of samples using a purposive sampling method. The data analysis technique uses multiple linear regression analysis using the Eviews program. The results showed that Institutional Ownership had a negative and significant effect on Earnings Management, Managerial Ownership had a negative and significant effect on Earnings Management, the Independent Board of Commissioners had a negative and significant effect on Earnings Management, and the Audit Committee had a negative and significant effect on Earnings Management. Keywords: Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Audit Committee, Earnings Management.

Actions (login required)

View Item