PENGARUH GOOD CORPORATE GOVERNANCE DAN KOMPONEN BIAYA TERHADAP TRADE OFF ANTARA MANAJEMEN LABA RIIL DAN AKRUAL PADA BANK KONVENSIONAL ( Studi Pada Perusahaan Bank Umum Yang Terdaftar di BEI Tahun 2013-2017)

INDRIWIANI, CICIH (2019) PENGARUH GOOD CORPORATE GOVERNANCE DAN KOMPONEN BIAYA TERHADAP TRADE OFF ANTARA MANAJEMEN LABA RIIL DAN AKRUAL PADA BANK KONVENSIONAL ( Studi Pada Perusahaan Bank Umum Yang Terdaftar di BEI Tahun 2013-2017). S2 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
01.JUDUL.pdf
Download (82kB) | Preview
[img]
Preview
 Text (ABSTRAK)
02.ABSTRAK.pdf
Download (91kB) | Preview
[img]
Preview
 Text (LEMBAR PERNYATAAN)
03.PERNYATAAN.pdf
Download (143kB) | Preview
[img]
Preview
 Text (LEMBAR PENGESAHAN)
04.PENGESAHAN.pdf
Download (107kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
05.KATA PENGANTAR.pdf
Download (92kB) | Preview
[img]
Preview
 Text (DAFTAR ISI)
06.DAFTAR ISI TESIS.pdf
Download (89kB) | Preview
[img]
Preview
 Text (DAFTAR TABEL)
07.DAFTAR TABEL.pdf
Download (89kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
08.DAFTAR GAMBAR.pdf
Download (85kB) | Preview
[img]
Preview
 Text (DAFTAR LAMPIRAN)
09.DAFTAR LAMPIRAN.pdf
Download (27kB) | Preview
[img] Text (BAB I)
10.BAB I.pdf
Restricted to Registered users only
Download (114kB)
[img] Text (BAB II)
11.BAB II.pdf
Restricted to Registered users only
Download (210kB)
[img] Text (BAB III)
12.BAB III.pdf
Restricted to Registered users only
Download (235kB)
[img] Text (BAB IV)
13.BAB IV.pdf
Restricted to Registered users only
Download (177kB)
[img] Text (BAB V)
14.BAB V.pdf
Restricted to Registered users only
Download (46kB)
[img] Text (DAFTAR PUSTAKA)
15.DAFTAR PUSTAKA.pdf
Restricted to Registered users only
Download (56kB)
[img] Text (LAMPIRAN)
16.LAMPIRAN.pdf
Restricted to Registered users only
Download (218kB)

Abstract

This research is to examine the Effect of Good Corporate Governance and Cost Components on the Trade off between Real and Accrual Profit Management in Conventional Banks. The population of this study was Conventional Banks listed on the Indonesia Stock Exchange in 2013-2017. This study used a sample of 20 conventional banks through purposive sampling method. This research method used panel data regression analysis with Eviews Version 10 as a statistical test tool. The test results show that Good Corporate Governance as measured by the effectiveness of audit committees seen from the number of audit committee members who had accounting backgrounds shows that they did not hade a significant effect on real earnings management but had a negatived significant effect on accrual earnings management. While the effectiveness of audit committees seen from the percentage of attendance at audit committee meetings did not had a significant effect on real earnings management or accruals. For the Audit Fee variable, BOPO, the cost of fund did not had a significant effect on real earnings management and accruals. NOA variable did not have a significant effect on real earnings management but had a negatived influence on accrual earnings management. Keywords: Good Corporate Governance, Component Cost, Real Profit Management, Accrual Profit Management, Trade Off Penelitian ini untuk meneliti Pengaruh Good Corporate Governance dan Komponen Biaya terhadap Trade Off Antara Manajemen Laba Riil dan Akrual Pada Bank Konvensional. Populasi dari penelitian ini yaitu Bank Konvensional yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. Penelitian ini menggunakan sampel sebanyak 20 Bank Konvensional melalui metode purposive sampling. Metode penelitian ini yang digunakan adalah analisis regresi data panel dengan Eviews Versi 10 sebagai alat uji statistik. Hasil pengujian menunjukan bahwa Good Corporate Governance yang diukur dengan efektifitas komite audit dilihat dari banyaknya anggota komite audit yang mempunyai latar belakang akuntansi menunjukkan tidak mempunyai pengaruh signifikan terhadap manajemen laba riil tetapi mempunyai pengarug signifikan negatif terhadap manajemen laba akrual. Sedangkan efektifitas komite audit dilihat dari prosentasi kehadiran dalam rapat komite audit tidak mempunyai pengaruh signifikan terhadap manajemen laba riil maupun akrual. Untuk variabel Audit Fee, BOPO, cost of fund tidak mempunyai pengaruh signifikan terhadap manajemen laba riil dan akrual. Variabel NOA tidak mempunyai pengaruh signifikan terhadap manajemen laba riil tetapi mempunyai pengaruh negatif terhadap manajemen laba akrual. Kata Kunci: Good Corporate Governance, Komponen Biaya, Manajemen Laba Riil, Manajemen Laba Akrual, Trade Off

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 122
Call Number: TA/55/19/063
NIM/NIDN Creators: 55516110037
Uncontrolled Keywords: Good Corporate Governance, Komponen Biaya, Manajemen Laba Riil, Manajemen Laba Akrual, Trade Off
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 12 Jan 2022 04:43
Last Modified: 09 Dec 2022 01:50
URI: http://repository.mercubuana.ac.id/id/eprint/54123

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.