PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018)

PRAYOGI, HATIKINANTI (2020) PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018). S1 thesis, UNIVERSITAS MERCU BUANA.

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Abstract

The main objective of this study is to determine how much influence the corporate governance mechanism proxied by institutional ownership, independent board of commissioners, company size and profitability on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The data used in this study were obtained from the company's financial statements. Sample selection technique used is purposive sampling and obtained as many as 14 companies from a population of 46 companies. The results of this study indicate that partially institutional ownership and profitability have a significant effect on earnings management and independent board of commissioners and company size does not significantly influence earnings management. Keywords: Institutional Ownership, Independent Board of Commissioners, Company Size, Profitability and Profit Management. Tujuan utama dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh mekanisme corporate governance yang diproksikan dengan kepemilikan institusional, dewan komisaris independen, ukuran perusahaandan profitabilitas terhadap manajemen labapada perusahaan manufaktur yang terdaftar di BEI periode 2014-2018. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan perusahaan. Teknik pemilihan sample yang digunakan yaiyu purposive sampling dan diperoleh sebanyak 14 perusahaan dari jumlah populasi 46 perusahaan. Hasil penelitian ini menunjukkan bahwa secara parsial kepemilikan institusional dan profitabilitas berpengaruh signifikan terhadap manajemen laba dandewan komisaris independen dan ukuran perusahan tidak berpengaruh signifikan terhadap manajemen laba. Kata Kunci : Kepemilikan Institusional, Dewan Komisaris Independen, Ukuran

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 090
NIM/NIDN Creators: 43215120188
Additional Information: Kepemilikan Institusional, Dewan Komisaris Independen, Ukuran Perusahaan, Profitabilitas dan Manajemen
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 > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 26 Jan 2022 07:46
Last Modified: 03 Feb 2022 06:56
URI: http://repository.mercubuana.ac.id/id/eprint/54680

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