YUSUF, ANY (2018) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh yang dihasilkan dari Good Corporate Governance terhadap manajemen laba. Mekanisme Good Corporate Governance yang digunakan adalah kepemilikan institusional, kepemilikan manajerial, komite audit dan komisaris independen. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) periode 2014-2016. Metode pengumpulan data dalam penelitian ini menggunakan purposive sampling. Dengan metode tersebut diperoleh jumlah sampel dalam penelitian ini sebanyak 68 sampel perusahaan. Teknik pengujian hipotesis dilakukan dengan menggunakan program SPSS. Hasil penelitian diperoleh bahwa kepemilikan institusional, kepemilikan manajerial, dan komisaris independen tidak berpengaruh terhadap tindakan manajemen laba. Sedangkan komite audit berpengaruh terhadap manajemen laba. Kata Kunci : Kepemilikn institusional, kepemilikan manajerial, komite audit, komisaris independen dan manajemen laba.// ABSTRACT This study aims to examine whether the effect of Good Corporate Governance on earnings management. The Good Corporate Governance mechanism used is institutional ownership, audit committee and independent commissioners. The sample in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2016. Data collection method in this study uses purposive sampling. With this method obtained the number of samples in this study were 68 company samples. Hypothesis testing techniques are carried out using the SPSS program. The results showed that institutional ownership, managerial ownership, and independent commissioners did not effect earnings management actions. While the audit committee effects earnings management. Keyword : Institutional ownership, managerial ownership, audit committee, independent commissioners and earnings management.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 05 Dec 2022 03:35 | ||||||||
| Last Modified: | 05 Dec 2022 03:35 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7798 |
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