DETAIL KOLEKSI

Pengaruh good corporate governance,ukuran perusahaan,leverage dan profitabilitas terhadap manajemen laba

2.5


Oleh : Riza aditya syafri

Info Katalog

Nomor Panggil : 2015_TA_AK_023125012

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2016

Pembimbing 1 : Hexana Sri Lastanti

Subyek : Profit Management

Kata Kunci : Good Corporate Governance, Kepemilikan Manajerial, Proporsi Dewan komisaris independen, Ukuran Dewan

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2016_TA_AK_023125012_halaman-judul.pdf
2. 2016_TA_AK_023125012_Bab1.pdf
3. 2016_TA_AK_023125012_Bab2.pdf
4. 2016_TA_AK_023125012_Bab3.pdf
5. 2016_TA_AK_023125012_Bab4.pdf
6. 2016_TA_AK_023125012_Bab5.pdf
7. 2016_TA_AK_023125012_daftar-pustaka.pdf
8. 2016_TA_AK_023125012_lampiran.pdf

P Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh good corporate governance, ukuran perusahaan, leverage, dan return on asset terhadap manajemen laba. Good corporate governance dalam penelitian ini di proksikan oleh kepemilikan manajerial, proporsi dewan komisaris independen, ukuran dewan komisaris, jumlah komite audit, dan kepemilikan institusional. Sampel yang digunakan dalam penelitian ini adalah perusahaan dalam industri manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2010-2014. Pengujian dilakukan dengan menggunakan analisis regresi berganda. Hasil dari penelitian ini adalah (1) kepemilikan manajerial tidak berpengaruh signifikan terhadap manajemen laba, (2) proporsi dewan komisaris independen berpengaruh signifikan terhadap manajemen laba, (3) ukuran dewan komisaris berpengaruh signifikan terhadap manajemen laba, (4) jumlah komite audit tidak berpengaruh signifikan terhadap manajemen laba, (5) kepemilikan institusional berpengaruh signifikan terhadap manajemen laba, (6) ukuran perusahaan berpengaruh signifikan terhadap manajemen laba, (7) leverage berpengaruh signifikan terhadap manajemen laba, (8) return on asset berpengaruh signifikan terhadap manajemen laba.

T The objective of the empirical study is to examine and to analyze the effect of good corporate governance, firm size, leverage, and return on asset on the relation of earnings management. Good corporate governance that use in this empirical study which is proxied by managerial ownership, proportion of independent of board, board size, number of audit committe, and institutional ownership. The sample of empirical study is manufacturing company that listed in Indonesian Stock Exchange in 2010-2014. This research uses multiple regression analysis as hypothesis testing. The result of the empirical study are (1) managerial ownership had not significant influence to earning management, (2) proportion of independent board had significant influence to earning management, (3) board size had significant influence to earning management, (4) number of audit committe had not significant influence to earning management, (5) institutional ownership had significant influence to earning management, (6) firm size had significant influence to earning management, (7) leverage had significant influence to earning management, (8) return on asset had significant influence to earning management.

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