Rokhmah, SitiAenur (2014) Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Mekanisme Corporate Governance Terhadap Manajemen Laba”. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memperoleh bukti tentang pengaruh asimetri informasi, ukuran perusahaan, dan mekanisme corporate governance terhadap manajemen laba. Asimetri informasi diukur dengan menggunakan relative bid-ask spread, ukuran perusahaan diukur dengan menggunakan natural logaritma dari total aset dan mekanisme corporate governance diukur menggunakan dewan komisaris independen dan proporsi kepemilikan manajerial. Manajemen laba diukur dengan discretionary accruals menggunakan Modified Jones Model. Populasi pada penelitian ini adalah 108 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010-2012. Data penelitian diperoleh dari laporan keuangan dan laporan tahunan perusahaan manufaktur periode tahun 2 010-2012. Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 36 perusahaan yang digunakan dalam penelitian ini. Hipotesis dalam penelitian ini diuji menggunakan analisis regresi berganda. Hasil analisis menunjukkan bahwa variabel asimetri informasi berpengaruh positif terhadap manajemen laba. Sedangkan, variabel ukuran perusahaan, dewan komisaris independen, dan proporsi kepemilikan manajerial tidak berpengaruh terhadap manajemen laba.
English Abstract
The purpose of this research is to provide empirical evidence of the influence of information asymmetric, firm size, and corporate mechanisms on the earnings management. The Information asymmetric was measurde by the relative bid-ask spread, while the firms size was measured by the natural logarithm of the otal assets, and the corporate governance mechanisms were measured by two variables the board of independent commissioner and the proportion of managerial ownership. The Earnings management was measured by the discretionary accruals using Modified Jones Model. The population of this research is 108 companies in the manufacturing sector listed in Indonesian Stock Exchange (IDX). The research data were collected from manufacturing companies the financial statement and annual report for the period of 2010 to 2012. Based on purposive sampling method, there are 36 samples used in this research. The research hypotesis were tested using multiple regression analysis. The results of this research show that information asymmetric have positive relationship with the earnings management. Whereas, variable firms size, board of independent commissioner and proportion of managerial ownership have no relationship with earnings management.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FFE/2014/211/051403701 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 07 Jul 2014 10:45 |
| Last Modified: | 28 Oct 2021 01:55 |
| URI: | http://repository.ub.ac.id/id/eprint/109640 |
![[thumbnail of FULL_TEKS.pdf]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text
FULL_TEKS.pdf Restricted to Registered users only Download (2MB) |
Actions (login required)
 |
View Item |