Pengaruh dewan komisaris, komisaris independen, komite audit, ceo gender, leverage terhadap real earning management dengan related party transaction sebagai variabel moderasi

DETAIL KOLEKSI

Pengaruh dewan komisaris, komisaris independen, komite audit, ceo gender, leverage terhadap real earning management dengan related party transaction sebagai variabel moderasi

Oleh : Shalshabilla Gemi Nastiti

Info Katalog

Nomor Panggil : 2019_TA_AK_023151086

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Vinola Herawaty

Subyek : Earnings management;Corporate profits;Earnings management

Kata Kunci : board of commissioners, independent commissioner, audit committee, ceo of gender, leverage, real ear

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2019_TA_AK_023151086_Halaman-Judul.pdf	22
2.	2019_TA_AK_023151086_Bab-1.pdf	16
3.	2019_TA_AK_023151086_Bab-2.pdf	39
4.	2019_TA_AK_023151086_Bab-3.pdf
5.	2019_TA_AK_023151086_Bab-4.pdf	30
6.	2019_TA_AK_023151086_Bab-5.pdf
7.	2019_TA_AK_023151086_Daftar-Pustaka.pdf	2
8.	2019_TA_AK_023151086_Lampiran.pdf

Abstrak
Abstract

P Penelitian ini bertujuan untuk mengetahui pengaruh Dewan Komisaris, Komisaris Independen, Komite Audit, CEO Gender dan Leverage terhadap Real Earning Management yang dimoderasi oleh Related Party Transaction. Data ini menggunakan sumber data sekunder yang berasal dari laporan keuangan yang didapat dari www.idx.co.id atau website resmi masing-masing perusahaan. Data dikumpulkan menggunakan metode purposive sampling dan dianalisis menggunakan aplikasi SPSS versi 23.Hasil penelitian menunjukkan bahwa Leverage dan CEO Gender tidak berpengaruh terhadap Real Earning Management, sementara Dewan Komisaris, Komisaris Independen dan Komite Audit memiliki pengaruh positif signifikan terhadap manajemen laba. Serta, terbukti bahwa Dewan Komsaris, CEO Gender dan Leverage mampu memperlemah hubungan Related Party Transaction dengan Real Earning Management. Sementara itu Komisaris Independen dan Komite Audit dapat diperlemah oleh Related Party Transaction terhadap Real Earning Management.Oleh karena itu, berdasarkan penelitian yang telah dilakukan, maka 5 hipotesis yang dibangun dalam penelitian ini diterima, sedangkan 5 hipotesis lainnya ditolak. Berbagai keterbatasan yang masih dialami oleh peneliti diharapkan menjadi sebuah tantangan bagi penelitian selanjutnya untuk mendapatkan hasil penelitian yang lebih menggambarkan faktor-faktor yang mempengaruhi manajemen laba.

T This study aims to determine the effect of the Board of Commissioners, Independent Commissioners, Audit Committee, CEO of Gender and Leverage on Real Earning Management which is moderated by Related Party Transaction. This data uses secondary data sources derived from financial reports obtained from www.idx.co.id or the official website of each company. Data were collected using purposive sampling method and analyzed using SPSS version 23 application.The results showed that Leverage and Gender CEO had no effect on Real Earning Management, while the Board of Commissioners, Independent Commissioners and Audit Committee had a significant positive effect on earnings management. Also, it is evident that the Board of Commissioners, CEOs of Gender and Leverage are able to weaken the relationship between the Related Party Transaction and Real Earning Management. Meanwhile the Independent Commissioner and Audit Committee can be weakened by the Related Party Transaction to Real Earning Management.Therefore, based on research that has been done, then 5 hypotheses that were built in this study were accepted, while 5 other hypotheses were rejected. Various limitations that are still experienced by researchers are expected to be a challenge for further research to obtain research results that better describe the factors that affect earnings management.