WAHYUDI, WAHYUDI (2019) STUDI KOMPARATIF PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to provide empirical and comparative evidence about the effect of good corporate governance mechanisms on earnings management. This study uses secondary data using multiple linear regression analysis methods. The total sample used in this study includes 467 data of manufacturing companies in Indonesia and Malaysia during the 2015 - 2017 period, selected based on purposive sampling. The results of this study indicate that the composition of the board of commissioners has a negative effect on earnings management. Other mechanisms of good corporate governance, institutional ownership, managerial ownership and audit committee have no influence on earnings management. Keywords : Earning Management, Good Corporate Governance, Institutional Ownership, Managerial Ownership, Board of Commissioners, Audit Commitee. Penelitian ini bertujuan untuk memberikan bukti empiris dan komparatif mengenai pengaruh mekanisme good corporate governance terhadap manajemen laba. Penelitian ini menggunakan data sekunder dengan menggunakan metode analisis regresi linier berganda. Total sampel yang digunakan dalam penelitian ini mencakup 467 data perusahaan manufaktur di Indonesia dan Malaysia selama periode 2015 – 2017, dipilih berdasarkan purposive sampling. Hasil dari penelitian ini menunjukkan bahwa komposisi dewan komisaris berpengaruh negatif terhadap manajemen laba. Mekanisme good corporate governance yang lain, kepemilikan institusional, kepemilikan manajerial dan komite audit tidak memiliki pengaruh terhadap manajemen laba. Kata Kunci : Manajemen Laba, Good Corporate Governance, Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris, Komite Audit.
| Item Type: | Thesis (S2) |
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| NIM/NIDN Creators: | 55516120001 |
| Uncontrolled Keywords: | Manajemen Laba, Good Corporate Governance, Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris, Komite 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 > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 24 Oct 2023 06:57 |
| Last Modified: | 24 Oct 2023 06:57 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83180 |
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