Kurniawati, NataliaSriEndah (2012) Pengaruh Pertumbuhan Perusahaan, Kualitas Audit, dan Good Corporate Governance terhadap Perataan Laba dan Dampaknya terhadap Kinerja Saham (Studi pada Perusahaan Manufaktur yang Go Public di BEI). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh pertumbuhan perusahaan, kualitas audit, dan good corporate governance terhadap perataan laba pada perusahaan manufaktur yang go public di Bursa Efek Indonesia. Selain itu, penelitian ini juga bertujuan untuk menguji perbedaan returns saham antara perusahaan manufaktur perata laba dan perusahaan manufaktur bukan perata laba. Good corporate governance dalam penelitian ini diukur dengan indikator kepemilikan institusional, kepemilikan manajerial, dan proporsi dewan komisaris independen. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Pemilihan sampel ditentukan dengan menggunakan metode purposive sampling dan diperoleh sampel sebanyak 52 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Alat analisis yang digunakan adalah analisis regresi logistik ( logistic regression ) dan mann whitney U test . Hasil penelitian menunjukkan bahwa pertumbuhan perusahaan dan kepemilikan institusional berpengaruh terhadap praktik perataan laba, sedangkan kualitas audit, kepemilikan manajerial, dan proporsi dewan komisaris independen tidak berpengaruh terhadap praktik perataan laba. Analisis uji beda menunjukkan bahwa tidak ada perbedaan returns saham antara perusahaan manufaktur yang melakukan perataan laba dan perusahaan manufaktur yang tidak melakukan perataan laba.
English Abstract
research was aimed to test influence of company growth, audit quality, and good corporate governance on income smoothing on go public manufacturing company in Indonesia Stock Exchange. In addition, this research also aims to test difference between stock returns manufacturing smoo r income and non smoo r income company. Good corporate governance in this research measured by institutional ownership, managerial ownership, and proportion of board of commissioners independent. sample used was a go public manufacturing company in Indonesia Stock Exchange. selection of samples was determined by using purposive sampling method and obtained sample of 52 manufacturing company listed in Indonesia Stock Exchange. Analysis tool used was logistic regression analysis and mann whitney u test. hypo sis testing find that company growth and institutional ownership influence on income smoothing, while audit quality, managerial ownership, and proportion of board of commissioners independent has not influence on income smoothing. Analysis of different test find that re was no difference between stock returns of manufacturing firms that perform income smoothing and do not perform income smoothing.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.95/KUR/p/041201144 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.9 Accounting for enterprises of specific sizes or specific kinds of legal or ownership form |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 07 Aug 2012 11:39 |
| Last Modified: | 07 Aug 2012 11:39 |
| URI: | http://repository.ub.ac.id/id/eprint/159268 |
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