PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

LYANI, IKA WAHYU (2019) PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of the proportion of independent commissioners, audit committees, leverage and firm size on earnings management. The object of this research is the mining sector manufacturing companies listed on the Indonesia Stock Exchange. This study uses secondary data obtained from www.idx.co.id in 2013-2017. The sample selection uses purposive sampling method, with the number of samples with criteria as many as 105 samples. The statistical method used is IBM SPPS version 21. The results of this study indicate that simultaneously the proportion of independent commissioners, audit committees, leverage and size variables influence earnings management. While the partial test results are only audit committees and leverage that influence earnings management. Keywords: Earnings Management, Proportion of Independent Board of Commissioners, Audit Committee, Leverage, and Size. http://digilib. Penelitian ini bertujuan untuk mengetahui pengaruh proporsi dewan komisaris independen, komite audit, leverage dan ukuran perusahaan terhadap manajemen laba. Objek penelitian ini adalah perusahaan manufaktur sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data skunder yang diperoleh dari www.idx.co.id tahun 2013 -2017. Pemilihan sampel menggunakan metode purpossive sampling, dengan jumlah sampel dengan kriteria adalah sebanyak 105 sampel. Metode statistik yang digunakan adalah IBM SPPS versi 21. Hasil penelitian ini menunjukkan bahwa secara simultan variabel proporsi komisaris independen, komite audit, leverage dan ukuran perusahaan berpengaruh terhadap manajemen laba. Sedangkan hasil uji secara parsial hanya komite audit dan leverage yang berpengaruh terhadap manajemen laba. Kata Kunci : Manajemen Laba, Proporsi Dewan Komisaris Independen, Komite Audit, Leverage, dan Ukuran Perusahaan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 759
NIM/NIDN Creators: 43214120186
Uncontrolled Keywords: Manajemen Laba, Proporsi Dewan Komisaris Independen, Komite Audit, Leverage, dan Ukuran Perusahaan.
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 11 Jul 2022 07:22
Last Modified: 11 Jul 2022 07:22
URI: http://repository.mercubuana.ac.id/id/eprint/49586

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