Rannu Paembonan, Yudhsitira (2019) PENGARUH FINANCIAL DISTRESS, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 - 2018. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress, Komite Audit, dan Ukuran Perusahaan terhadap Manajemen Laba dan layak atau tidaknya model yang diperoleh untuk memprediksi manajemen laba pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan strategi penelitian asosiatif dengan tipe kausalitas dan metoda analisis data yang digunakan adalah analisis regresi linier data panel dengan Eviews 10. Populasi dari penelitian ini adalah seluruh perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Sampel ditentukan berdasarkan metode purposive sampling, sehingga didapatkan sampel sebanyak 12 perusahaan. Metoda pengumpulan data menggunakan menggunakan dokumentasi melalui situs resmi IDX www.idx.co.id. Berdasarkan hasil analisis regresi linier data panel dengan tingkat signifikansi 5% maka hasil penelitian ini menyimpulkan bahwa : (1) Secara parsial Financial Distress dan Ukuran Perusahaan berpengaruh signifikan terhadap manajemen laba, tetapi Komite Audit tidak berpengaruh signifikan terhadap manajemen laba (2) Model Regresi layak untuk menjelaskan Manajemen Laba dengan Financial Distress, Komite Audit, dan Ukuran Perusahaan sebagai prediktor. Hal ini berarti jika nilai Financial Distress, Komite Audit dan Ukuran Perusahaan tinggi maka nilai Manajemen Laba akan tinggi juga atau cenderung menaikan laba perusahaan. Kata Kunci : Financial Distress, Komite Audit, Ukuran Perusahaan, Manajemen Laba ABSTRACT This study aims to determine the effect of Financial Distress, Audit Committee, and Size of Company on Earning Management and properly or not the model was obtained to predict earnings management in mining sector companies listed on the Indonesia Stock Exchange (IDX). This study uses an associative research strategy with the type of causality and the method of data analysis is used panel data linear regression analysis with Eviews 10. The population of this study is all mining sector companies listed on the Indonesia Stock Exchange in 2016-2018. The sample was determined based on the purposive sampling method, so that a sample of 12 companies was obtained. The data collection method uses documentation through the official IDX website www.idx.co.id. Based on the results of the linear regression analysis of panel data with a significance level of 5%, the results of this study concluded that: (1) Partially Financial Distress and Size of Company have a significant positive effect on earnings management, but the Audit Committee does not has significantly effect on earnings management (2) The Regression Model is proper to explain Earnings Management with Financial Distress, Audit Committees, and Company Size as predictors so if the value of Financial Distress, Audit Committee, and Size of Company is high, the value of Profit Management will also be high or tends to increase the company's profit. Keywords : Financial Distress, Audit Committee, Size of Company, Earning Management
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 25 Nov 2021 05:47 | ||||||||
| Last Modified: | 25 Nov 2021 05:47 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5991 |
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