WULANDARI, ANISA (2018) PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). 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 41 company, observation period 2014-2016. The method of analysis used is multiple regression analysis. The results of this study indicate that independent board of commissioners have no effect on earnings management. Meanwhile, 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, 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 41 perusahaan,periode pengamatan dari 2014-2016.Metode analisis yang digunakan adalah analisis regresi berganda. Hasil dari penelitian ini menunjukkan bahwa dewan komisaris independen tidak berpengaruh terhadap manajemen laba. Sementara,komite audit dan kualitas audit berpengaruh signifikan terhadap manajemen laba. Kata kunci: manajemen laba, corporate governance, kualitas audit.
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