Sri Wahyuni, Yuni (2020) PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Abstrak-Tujuan dari studi ini adalah untuk mengetahui pengaruh dewan komisaris, kepemilikan manajerial, komite audit dan kualitas audit terhadap manajemen laba pada perusahaan BUMN yang terdaftar di Bursa Efek dari tahun 2015 sampai dengan tahun 2019. Metode yang digunakan adalah metode penelitian regresi data panel yang di olah menggunakan Eviews 10. Sampel penelitian diambil secara purposive sampling, dengan mengambil sampel yang dipilih secara spesifik dan karakteristik tertentu yang terdiri dari tiga belas (13) perusahaan sampel yang terdaftar di Bursa Efek Indonesia pada tahun 2015 sampai dengan tahun 2019 dengan total enam puluh lima (65) sampel.Hasil penelitian ini menunjukkan bahwa dewan komisaris dan komite audit berpengaruh signifikan terhadap manajemen laba di dalam perusahaan go public. Sedangkan kepemilikan manajerial dan kualitas audit tidak berpengaruh terhadap manajemen laba di dalam perusahaan go public. Abstract - The purpose of this study is to determine the effect of board of commissioners, managerial ownership, audit committee and audit quality on earnings management at state-owned companies listed on Indonesia Stock Exchange from 2015 - 2019. Methods of data analysis in this research is panel data regression which analyzed using Eviews version 10. The sampling technique of this research is used by purposive sampling with specifics and certain characteristics and obtained 13 companies in 2015-2019 to obtain 65 samples as observation material. The result showed that board of commissioner and audit committee have a significantly the negative effect on earnings management. Meanwhile, managerial ownership and audit quality have no significant effect on earning management of listed companies in Indonesia.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | earnings management, board of commissioners, managerial ownership, audit committee, audit quality | ||||||||
| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Users 1241 not found. | ||||||||
| Date Deposited: | 06 Jan 2021 08:22 | ||||||||
| Last Modified: | 06 Jan 2021 08:22 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/2753 |
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