PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Real Estate and Property yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2016)

FIRMAN, FIRMAN (2019) PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Real Estate and Property yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to analyze the influence of independent commissioners, audit committees, company size and leverage on earnings management. The dependent variable in this research is earnings management which is proxied as Discretionary Acruals. The independent variables in this research are the board of independent commissioners, audit committees, company size and leverage. This research uses secondary data on financial reports or annual reports that have been published by companies on the Indonesia Stock Exchange. The population in this research is a real estate and property sector company listed on the Indonesia Stock Exchange in the period 2013-2016. By using a purposive sampling method, the total sample in this research was 88 data from 22 companies. The analytical method used uses multiple linear regression analysis. The results of the analysis in this research indicates that independent commissioners and leverage have a positive and significant effect on earnings management. While the audit committee has no effect on earnings management and firm size has a negative effect on earnings management. Keywords: Independent Board of Commissioners, Audit Committee, Company Size, Leverage, Profit Management. Penelitian ini bertujuan untuk menganalisis pengaruh dewan komisaris independen, komite audit, ukuran perusahaan dan leverage terhadap manajemen laba. Variabel dependen dalam penelitian ini adalah manajemen laba yang diproksikan sebagai Discretionary Acruals. Variabel independen dalam penelitian ini adalah dewan komisaris independen, komite audit, ukuran perusahaan dan leverage. Penelitian ini menggunakan data sekunder pada laporan keuangan atau laporan tahunan yang telah dipublikasikan oleh perusahaan di Bursa Efek Indonesia. Populasi dalam penelitian ini merupakan perusahaan sektor real estate and property yang terdaftar di Bursa Efek Indonesia pada periode 2013-2016. Dengan menggunakan metode purposive sampling, di dapat total sampel keseluruhan dalam penelitian ini adalah 88 data dari 22 perusahaan. Metode analisis yang digunakan menggunakan analisis regresi linier berganda. Hasil analisis dalam penelitian ini menunjukkan bahwa dewan komisaris independen dan leverage berpengaruh positif dan signifikan terhadap manajemen laba. Sedangkan komite audit tidak berpengaruh terhadap manajemen laba dan ukuran perusahaan berpengaruh negatif terhadap manajemen laba. Kata Kunci: Dewan Komisaris Independen, Komite Audit, Ukuran Perusahaan, Leverage, Manajemen Laba.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 1085
Call Number: SE/32/19/281
NIM/NIDN Creators: 43213120348
Uncontrolled Keywords: Dewan Komisaris Independen, Komite Audit, Ukuran Perusahaan, Leverage, Manajemen Laba
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 010 Bibliography/Bibliografi > 011 General Bibliographies/Bibliografi Umum
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 010 Bibliography/Bibliografi > 011 General Bibliographies/Bibliografi Umum > 011.5 Bibliographies by Specific Publishers/Bibliografi dan Katalog Penerbitan Khusus
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 010 Bibliography/Bibliografi > 011 General Bibliographies/Bibliografi Umum > 011.5 Bibliographies by Specific Publishers/Bibliografi dan Katalog Penerbitan Khusus > 011.53 Bibliographies by Government Pubications/Bibliografi Penerbitan Pemerintah
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ELMO ALHAFIIDH PUTRATAMA
Date Deposited: 13 Oct 2023 01:21
Last Modified: 13 Oct 2023 01:21
URI: http://repository.mercubuana.ac.id/id/eprint/82423

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