Pengaruh Corporate Governance dan Struktur Kepemilikan terhadap Manajemen Laba dan Kinerja Keuangan

Kumaat, LusyeCorvanty (2013) Pengaruh Corporate Governance dan Struktur Kepemilikan terhadap Manajemen Laba dan Kinerja Keuangan. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate governance dan struktur kepemilikan terhadap manajemen laba dan kinerja keuangan. Mekanisme corporate governance yang digunakan dalam penelitian ini adalah kepemilikan manajerial, komisaris independen dan komite audit, sedangkan struktur kepemilikan yang digunakan adalah struktur kepemilikan terkonsentrasi. Penelitian dilakukan terhadap perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia periode 2007 sampai 2011, penentuan sampel menggunakan purposive sampling . Pengujian hipotesis dilakukan dengan menggunakan multiple regression . Manajemen laba dalam penelitian ini diukur dengan menggunakan modifield Jones Models, sedangkan kinerja keuangan diukur dengan cash flow return on assets (CFROA). Hasil penelitian membuktikan bahwa kepemilikan manajerial, komisaris independen, dan struktur kepemilikan berpengaruh positif terhadap manajemen laba. Komisaris independen dan struktur kepemilikan juga berpengaruh positif terhadap kinerja keuangan, sedangkan kepemilikan manajerial berpengaruh negatif terhadap kinerja keuangan. Untuk komite audit terbukti tidak berpengaruh terhadap manajemen laba dan kinerja keuangan, begitu juga dengan manajemen laba tidak terbukti mempengaruhi kinerja keuangan.

English Abstract

research was aimed to examine effect of corporate governance and ownership structure on profit management and financial performance. Corporate governance mechanisms that were used in this research were managerial ownership, independent commissioner and audit committee. Ownership structure that was used was concentrated ownership structure. Research was conducted on manufacturing companies that were listed at Indonesia Stock Exchange in period of 2007-2011. Sampling technique was purposive sampling. Hypo sis testing tool was multiple regression . Earning management in this research was measured using Modified Jones Models, while financial performance was measured by cash flow return on assets (CFROA). Result of research indicated that managerial ownership, independent commissioner, and ownership structure was positively influencing profit management. Independent commissioner and ownership structure positively influenced financial performance, while managerial ownership negatively influenced financial performance. Audit committee was not influencing profit management and financial performance, and profit management was not proved as influencing financial performance.

Item Type: Thesis (Magister)
Identification Number: TES/658.4/KUM/p/041302598
Subjects: 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Endro Setyobudi
Date Deposited: 29 May 2013 11:47
Last Modified: 29 May 2013 11:47
URI: http://repository.ub.ac.id/id/eprint/159570
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