Pengaruh Mekanisme Tata Kelola Perusahaan, Struktur Kepemilikan, Dan Auditor Eksternal Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Dengan Manajemen Laba Sebagai Variabel Pemoderasi

Suwana, Monica Audrey Jaya (2017) Pengaruh Mekanisme Tata Kelola Perusahaan, Struktur Kepemilikan, Dan Auditor Eksternal Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Dengan Manajemen Laba Sebagai Variabel Pemoderasi. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini menguji pengaruh manajemen laba pada mekanisme tata kelola perusahaan, struktur kepemilikan, dan auditor eksternal terhadap pengungkapan laporan tanggung jawab perusahaan. Populasi penelitian adalah perusahaan non finansial yang terdaftar dalam Bursa Efek Indonesia tahun 2013-2016. Sampel diambil dengan menggunakan teknik judgement sampling. Metode analisis yang digunakan adalah PLS (Partial Least Square) dengan bantuan software WarpPLS 5.0. Penelitian ini menemukan bahwa kepemilikan asing dan kepemilikan institusional yang semakin tinggi akan menaikan pengungkapan tanggung jawab sosial perusahaan. Namun, mekanisme tata kelola perusahaan dan auditor eksternal tidak memengaruhi pengungkapan tanggung jawab sosial perusahaan. Hasil penelitian ini juga menemukan bahwa mekanisme tata kelola perusahaan, struktur kepemilikan, dan keberadaan KAP Big Four tidak berperan sebagai biaya agensi yang efektif karena tidak dapat mencegah atau mengurangi praktik manajemen laba di perusahaan.

English Abstract

This research tests the moderating effect of earning management on corporate governance mechanism, ownership structure, and external auditor toward corporate social responsibility disclosure. Research population is non financial companies that listed in Indonesia Stock Exchange in 2013-2016. Sampling technique used is judgement sampling technique. Analysis method of this research is PLS (Partial Least Square) using WarpPLS 5.0 software. This study found that the increase of foreign ownership and institutional ownership will increase corporate social responsibility disclosure. However corporate governance mechanism and external auditor is not affecting corporate social responsibility disclosure. This study also found that corporate governance mechanism, ownership structure, and Big Four audit firm did not have an effective role as agency cost to prevent or decrease earning management practice.

Item Type: Thesis (Magister)
Identification Number: TES/658.401/SUW/p/2017/041710190
Uncontrolled Keywords: CORPORATE GOVERNNANCE, AUDITORS, SOCIAL RESPONSIBILITY OF BUSINESS, CARNINGS MANAGEMENT
Subjects: 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management > 658.401 Planning, policy making, control, quality management
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 02 May 2018 06:38
Last Modified: 26 Nov 2021 06:58
URI: http://repository.ub.ac.id/id/eprint/10124
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