PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP EARNING MANAGEMENT (Studi Kasus Pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2018 – 2021)

Fujianingsih, Vella (2022) PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP EARNING MANAGEMENT (Studi Kasus Pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2018 – 2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara good corporate governance yang diproksikan dengan kepemilikan manajerial, kepemilikan institusional, dewan komisaris dan variabel ukuran perusahaan terhadap earning management pada perusahaan sektor makanan dan minuman yang terdaftar pada Bursa Efek Indonesia periode 2018-2021. Strategi yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Deskriptif kuantitatif yaitu penelitian yang memperlihatkan hasil dari suatu pengumpulan data kuantitatif dari laporan keuangan dengan apa adanya. yang dengan metode analisis regresi berganda dan pengujian hipotesis (parsial dan simultan) dengan aplikasi Eviews 10.0. Metode yang digunakan adalah metode kuantitatif pengumpulan data menggunakan metode dokumentasi seperti annual report per tahun perusahaan yang menjadi sampel dalam penelitian ini. Metode pengambilan sampel menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 26 perusahaan. Hasil penelitian menyimpulkan bahwa kepemilikan manajerial tidak berpengaruh terhadap earning management karena pada sampel penelitian ini terjadi ketidakselarasan antara pemegang saham mayoritas dan minoritas, kepemilikan institusional berpengaruh positif signifikan terhadap earning management, dewan komisaris tidak berpengaruh terhadap earning management karena besarnya jumlah dewan komisaris menimbulkan komunikasi yang tidak efektif sehingga mengganggu proses pengawasan manajemen dalam tindakan manajemen laba, ukuran perusahaan berpengaruh positif signifikan terhadap earning management This study aims to determine the effect of good corporate governance as proxied by managerial ownership, institutional ownership, board of commissioners and company size variables on earning management in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The strategy used in this research is descriptive quantitative with multiple regression analysis method and hypothesis testing (partial and simultaneous) with Eviews 10.0 application. The method used is a quantitative method of data collection using documentation methods such as the annual report of the company that is the sample in this study. The sampling method used purposive sampling technique with a total sample of 26 companies. The results of the study conclude that managerial ownership has no effect on earning management because in the sample of this study the number of managerial shareholdings is low, resulting in misalignment between majority and minority shareholders, then institutional ownership variables have a positive effect on earning management, the board of commissioners variable has no effect on earnings management because of the characteristics of the board of commissioners. the board of commissioners owned in this research sample did not perform their duties optimally, then the firm size variable had a positive effect on earnings management.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNasution, Nursanitanidn0308026102nursanita@stei.ac.id
Uncontrolled Keywords: Good Corporate Governance, Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris, Ukuran Perusahaan
Subjects: Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: VELLA FUJIANINGSIH
Date Deposited: 31 Dec 2022 09:28
Last Modified: 31 Dec 2022 09:28
URI: http://repository.stei.ac.id/id/eprint/9223

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