Pengaruh good corporate governance dan kualitas audit terhadap manajemen laba aktivitas riil pada emiten yang terdaftar di lq 45 periode 2012-2015
Nomor Panggil : 2017_TA_AK_023131207
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2017
Pembimbing 1 : Titik Aryati
Subyek : Financial accounting;Estimation analysis of profit management model through real activity
Kata Kunci : real earning management activity, institutional ownership, managerial ownership, board of independen
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
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1. | 2017_TA_AK_023131207_Bab-1.pdf | ||
2. | 2017_TA_AK_023131207_Bab-2.pdf |
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3. | 2017_TA_AK_023131207_Bab-3.pdf | 15 |
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4. | 2017_TA_AK_023131207_Bab-4.pdf |
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5. | 2017_TA_AK_023131207_Bab-5.pdf |
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6. | 2017_TA_AK_023131207_Lampiran.pdf |
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7. | 2017_TA_AK_023131207_Halaman-judul.pdf | ||
8. | 2017_TA_AK_023131207_Daftar-pustaka.pdf |
T Tujuan penelitian untuk mengetahui pengaruh mekanisme good corporate governance dan kualitas audit yang diukur dengan kepemilikan institusional, kepemilikan majerial, dewan komisaris independen dan spesialisasi auditor terhadap manajemen laba aktivitas riil. Pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 17 emiten yang terdaftar di LQ 45 periode 2012 – 2015. Pengujian menunjukkan kepemilikan institusional dan dewan komisaris independen berpengaruh negatif terhadap manajemen laba aktivitas riil, sedangkan kepemilikan manajerial dan spesialisasi auditor berpengaruh positif terhadap manajemen laba aktivitas riil.
T The purpose of this study was to determine the effect of corporate governance mechanisms and quality auditor’s as measured by an institutional ownership, managerial ownership, board of independent commissioner and auditor’s industry specialisation. Sampling was purposive sampling method, in order to obtain a sample of 17 issuers listed on LQ45 periode 2012 – 2015. Examination shows that institutional ownership and board of independent commissioner negatively influence the real earnings management activity, while managerial ownership and auditor’s industry specialisation positive influence the real earnings management activity.