ANWAR, HEUREKA NURBAITI (2021) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI PEMODERASI (Studi Empiris Pada Perusahaan Badan Usaha Milik Negara yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019). S2 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
0.1 Cover.pdf Download (580kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
0.2 Bab I.pdf Restricted to Registered users only Download (231kB) |
|
|
Text (BAB II)
0.3 Bab II.pdf Restricted to Registered users only Download (773kB) |
|
|
Text (BAB III)
0.4 Bab III.pdf Restricted to Registered users only Download (587kB) |
|
|
Text (BAB IV)
0.5 Bab IV.pdf Restricted to Registered users only Download (523kB) |
|
|
Text (BAB V)
0.6 Bab V.pdf Restricted to Registered users only Download (173kB) |
|
|
Text (DAFTAR PUSTAKA)
0.7 Daftar Pustaka.pdf Restricted to Registered users only Download (277kB) |
|
|
Text (LAMPIRAN)
0.8 Lampiran 1 & 2.pdf Restricted to Registered users only Download (443kB) |
Abstract
This research begins with a phenomenon that occurs in several companies related to the actions taken by the management on the financial statements. Earnings management actions make the quality of the company's earnings doubtful. So this study aims to examine and analyze the effect of good corporate governance mechanisms on earnings quality with earnings management as an moderating. This research is a quantitative research. Data collection uses the financial statements of State-Owned Enterprises listed on the Indonesia Stock Exchange in 2016 – 2019 as many as 60 samples. Data analysis using Eviews. The results showed that the board of directors had a significant effect on earnings quality. Meanwhile, institutional ownership, audit committee and earnings management have no effect on earnings quality. In addition, the audit committee has a significant effect on earnings quality, which is moderated by earnings management. Meanwhile, institutional ownership and board of directors have no effect on earnings quality which is moderated by earnings management. Keywords: good corporate governance mechanism, institutional ownership, board of directors, audit committee, earnings quality and earnings management. Penelitian ini diawali dengan adanya fenomena yang terjadi dibeberapa perusahaan berkaitan dengan tindakan yang dilakukan oleh pihak manajemen terhadap laporan keuangan. Tindakan manejemen laba yang dilakukan membuat kualitas laba perusahaan diragukan. Sehingga penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh mekanisme good corporate governance terhadap kualitas laba dengan manejemen laba sebagai pemoderasi. Penelitian ini merupakan penelitian kuantitatif. Pengumpulan data menggunakan laporan keuangan perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia pada tahun 2016 – 2019 sebanyak 60 sampel. Analisis data menggunakan Eviews. Hasil penelitian menunjukan dewan direksi berpengaruh signifikan terhadap kualitas laba. Sedangkan kepemilikan institusional, komite audit dan manajemen laba tidak berpengaruh terhadap kualitas laba. Selain itu komite audit berpengaruh signifikan terhadap kualitas laba yang dimoderasi oleh manajemen laba. Sedangkan kepemilikan institusional dan dewan direksi tidak berpengaruh terhadap kualitas laba yang di moderasi oleh manajemen laba. Kata kunci : good corporate governance, kepemilikan institusional, dewan direksi, komite audit, kualitas laba dan manajemen laba.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55518110020 |
| Uncontrolled Keywords: | good corporate governance, kepemilikan institusional, dewan direksi, komite audit, kualitas laba dan 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 25 Oct 2023 06:40 |
| Last Modified: | 25 Oct 2023 06:40 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83274 |
Actions (login required)
 |
View Item |
