ITO, MARIA PINTHO (2019) PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, ROA DAN DAR TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri BarangKonsumsi Yang Terdaftar di Bursa Efek Indonesia 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine the effect of good corporate governance (the audit committee, and the independent commissioner board), firm size, return on assets ratio, and debt to assets ratio to earnings management. The data used in this study was obtained from financial statement data. The population in this study are the manufacturing company consumer goods industry sector listed in Indonesia stock exchange. Sample selection technique that used is purposive sampling and acquired 25 company with the 2015-2017 study period. The results of this study indicate that simultaneously all independent variable significantly influence on earnings management and in partial good corporate governance (the audit committee), firm size, and return on assets ratio, not impact on earnings management whereas the independent commissioner board and debt to assets ratio have a significant positive effect on earnings management. Penelitian ini bertujuan untuk menguji pengaruh good corporate governance (komite audit, dan komisaris independen), ukuran perusahaan, rasio return on assets, dan rasio debt to assets terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015- 2017. Data yang digunakan dalam penelitian ini diperoleh dari data laporan keuangan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh 25 perusahaan dengan periode penelitian 2015-2017. Hasil dari penelitian ini adalah secara simultan semua variabel independen berpengaruh terhadap manajemen laba, dan secara parsial good corporate governance (komite audit), dan rasio return on assets, tidak berpengaruh terhadap manajemen laba sedangkan good corporate governance komisaris independen dan rasio debt to assets memiliki pengaruh terhadap manajemen laba.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 19 1195 |
| NIM/NIDN Creators: | 43215110014 |
| Uncontrolled Keywords: | manajemen laba, good corporate governance, ukuran perusahaan, rasio return on assets, dan rasio debt to assets. |
| 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 > 670 Manufacturing/Manufaktur, Pabrik-pabrik 700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ANANDA NADIRA PUTRI |
| Date Deposited: | 19 Jul 2024 07:55 |
| Last Modified: | 19 Jul 2024 07:55 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/89656 |
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