SETYAWAN, DEDY (2018) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN GO PUBLIC SEKTOR MANUFAKTUR TAHUN 2013 – 2016). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme good corporate governance terhadap manajemen laba pada perusahaan go public sektor manufaktur tahun 2013 - 2016. Strategi penelitian adalah strategi metode asosiatif korelasional yang menunjukkan hubungan kausal. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa efek Indonesia (BEI) tahun 2013 sampai dengan 2016. Pengambilan sampel dilakukan secara purposive sampling, dengan jumlah sampel sebanyak 19 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 76 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder Teknik pengumpulan data dilakukan dengan metode dokumentasi melalui situs resmi IDX : www.idx.co.id dan ICMD. Pengujian hipotesis penelitian ini menggunakan uji t dengan program eviews versi 9. Hasil penelitian menunjukkan bahwa : proksi kepemilikan manajerial, kepemilikan institusional dan komite audit secara parsial tidak berpengaruh signifikan terhadap manajemen laba, sedangkan proksi dewan komisaris independen berpengaruh positif dan signifikan terhadap manajemen laba. Kata Kunci : Manajemen Laba, Good Corporate Governance, Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit// ABSTRACT This study aims to determine the effect of good corporate governance mechanisms on earnings management in manufacturing companies in the manufacturing sector in 2013 - 2016. The research strategy is a correlational associative method strategy that shows a causal relationship. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 to 2016. Sampling was done by purposive sampling, with a total sample of 19 manufacturing companies so that the total observations in this study were 76 observations. The data used in this study is secondary data. Data collection techniques are carried out by documentation method through IDX official website: www.idx.co.id and ICMD. Hypothesis testing of this study using the t test with the eviews version 9 program. The results showed that: the proxy of managerial ownership, institutional ownership and audit committee partially had no significant effect on earnings management, while the proxy of independent commissioners had a positive and significant effect on earnings management. Keywords : Earnings Management, Good Corporate Governance, Managerial Ownership, Institutional Ownership, Board of Independent Commissioners, Audit Committee
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Manajemen Laba, Good Corporate Governance, Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit | ||||||||
| Subjects: | Akuntansi > Corporate Governance | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 16 Dec 2022 02:24 | ||||||||
| Last Modified: | 16 Dec 2022 02:24 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9080 |
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