PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP HUBUNGAN EARNINGS MANAGEMENT DENGAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia (BEI) pada Tahun 2012-2016)

ANGGRAENI, OKTAVIA (2018) PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP HUBUNGAN EARNINGS MANAGEMENT DENGAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia (BEI) pada Tahun 2012-2016). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Mekanisme Corporate Governance terhadap hubungan Earnings Management dengan Nilai Perusahaan. Penelitian ini menggunakan jenis penelitian asosiatif pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linear berganda dengan Eviews 9. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012 sampai dengan tahun 2016. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 48 perusahaan manufaktur sehingga total observasi pada penelitian ini sebanyak 240 observasi. Data penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX : www.idx.co.id. Pengujian hipotesis menggunakan uji t. Hasil dari penelitian ini menujukkan bahwa mekanisme Good Corporate Governance yang diproksikan pada Kepemilikan Institusional dan Komisaris Independen mampu memoderasi dan memperlemah hubungan antara Earnings Management dan Nilai Perusahaan, sedangkan Komite Audit tidak dapat memoderasi hubungan antara Earnings Management dan Nilai Perusahaan. Kata Kunci : Earnings Management, DA, ROE, DER, SRDI, Corporate Governance, Kepemilikan Manajerial, Komisaris Independen, PER// ABSTRACT This research aims to analyze the effect of Mechanism Corporate Governance on the relationship of Earnings Management with Firm Value. This research uses associative research type of quantitative approach, which is measured by using multiple linear regression method with Eviews 9. Population from this research is a manufacturing company listed in Indonesia Stock Exchange (BEI) in 2012 until 2016. Sample is determined by purposive method sampling, with the number of samples of 48 manufacturing companies so that the total observation in this research as many as 240 observations. This research data is secondary data. Technique of collecting data using documentation method through IDX official website: www.idx.co.id. Hypothesis testing using t test. The results of this research show that good corporate governance mechanisms proxied on Institutional Ownership and Independent Commissioners are able to moderate and weaken the relationship between Earnings Management and Corporate Values, while the Audit Committee can not moderate the relationship between Earnings Management and Corporate Values. Keywords : Earnings Management, DA, ROE, DER, SRDI, Corporate Governance, Managerial Ownership, Independent Commissioner, PER

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorSAFIQ, MUHAMMADNIDN0310057202m.safiq@stei.ac.id
Subjects: Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: Mr Miptahudin Almurtado
Date Deposited: 07 Dec 2022 04:35
Last Modified: 07 Dec 2022 04:35
URI: http://repository.stei.ac.id/id/eprint/9020

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