PENGARUH ASIMETRI INFORMASI DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Jasa yang terdaftar di Bursa Efek Indonesia tahun 2017 - 2018)

RACHMAWATI, RACHMAWATI (2020) PENGARUH ASIMETRI INFORMASI DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Jasa yang terdaftar di Bursa Efek Indonesia tahun 2017 - 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This study was conducted to determine and analyze Asymmetry Information (AI), Institutional Ownership (KI), Managerial Ownership (KM) and the Composition of the Independent Board of Commissioners (KDKI) on Earnings Management in Service Companies listed on the Indonesia Stock Exchange in 2016 - 2018. . The sample of this study used a purposive sampling method with 44 samples of data from 22 companies. The variables used in this study were asymmetry information, institutional ownership, managerial ownership, and the composition of the independent board of commissioners as independent variables. The dependent variable is earnings management as measured by the main model based on the ratio of working capital to sales. Analysis of data using Multiple Linear Regression through descriptive statistical tests, classical assumption tests and hypothesis testing. The results of this study indicate that information asymmetry has a positive and significant effect on earnings management, while institutional ownership, managerial ownership and the composition of the independent board of commissioners have no significant effect on earnings management. Keyword : Asymmetry Information, Institutional Ownership, Managerial Ownership, the Composition of the Independent Board of Commissioners, Earning Management. Penelitian ini dilakukan untuk mengetahui dan menganalisa pengaruh Asimetri Informasi (AI), Kepemilikan Institusional (KI), Kepemilikan Manajerial (KM) dan Komposisi Dewan Komisaris Independen (KDKI) terhadap Manajemen Laba pada Perusahaan Jasa yang tercatat di Bursa Efek Indonesia pada tahun 2016 – 2018. Sampel penelitian ini menggunakan metode purposive sampling dengan jumlah data 44 sampel dari 22 perusahaan.Variabel yang digunakan dalam penelitian ini adalah asimetri informasi, kepemilikan institusional, kepemilikan manajerial, dan komposisi dewan komisaris independen sebagai variabel independen. Untuk variabel dependennya adalah manajemen laba yang diukur dengan model utami berdasarkan rasio modal kerja dengan penjualan. Analisa data menggunakan Regresi Liniar Berganda dengan melalui uji statistik deskriptif, uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan asimetri informasi berpengaruh positif dan signifikan terhadap manajemen laba sedangkan kepemilikan institusional, kepemilikan manajerial dan komposisi dewan komisaris independen tidak berpengaruh signifikan terhadap manajemen laba. Kata Kunci : Asimetri Informasi, Kepemilikan Institusional, Kepemilikan Manajerial, Komposisi Dewan Komisaris, Manajemen Laba

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 238
NIM/NIDN Creators: 43215110251
Uncontrolled Keywords: Asimetri Informasi, Kepemilikan Institusional, Kepemilikan Manajerial, Komposisi Dewan Komisaris, Manajemen Laba
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 17 Feb 2022 13:16
Last Modified: 13 Jul 2022 02:54
URI: http://repository.mercubuana.ac.id/id/eprint/56354

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