Ovianti, Lucky Berliana (2019) Pengaruh Good Corporate Governance (GCG) terhadap Manajemen Laba (Studi pada Perusahaan Badan Usaha Milik Negara (BUMN) yang Terdaftar di Bursa Efek Indonesia periode 2012-2016). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis dan menjelaskan pengaruh simultan dan parsial Good Corporate Governance yang terdiri dari variabel independen Dewan Komisaris Independen, Dewan Direksi, Komite Audit, Kepemilikan Manjerial dan Ukuran Perusahaan sebagai variabel kontrol terhadap Manajemen Laba yang dihitung menggunakan Discretionary Accruals. Jenis penelitian yang digunakan adalah explanatory research dengan pendekatan kuantitatif. Analisis data yang digunakan dalam penelitian ini yaitu analisis deskriptif dana analisis regresi linier berganda dan diolah dengan menggunakan program SPSS 24. Pengujian hipotesis pada penelitian ini dilakukan dua kali, yaitu sebelum adanya variabel kontrol dan sesudah adanya variabel kontrol. Hasil pengujian hipotesis pertama diketahui bahwa Nilai Adjusted R Square Good Corporate Governance terhadap Manajemen Laba adalah 64,8%, sedangkan 35,2% dipengaruhi variabel lain yang tidak dibahas dalam penelitian ini. Hasil pengujian hipotesisis kedua adalah nilai F.sig α (0,000) < 0,05 menunjukkan ada pengaruh signifikan secara simultan dari variabel Dewan Komisaris Independen, Dewan Direksi, Komite Audit dan Kepemilikan Manajerial terhadap Manajemen Laba. Hasil pengujian Hipotesis ketiga menunjukkan bahwa masing-masing variabel independen Good Corporate Govarnence berpengaruh signifikan terhadap Manajemen laba dengan nilai sig <0,05. Hasil Pengujian ke empat diketahui bahwa Nilai Adjusted R Square Good Corporate Governance setelah adanya variabel kontrol terhadap Manajemen Laba adalah 65,8%, sedangkan 34,2% dipengaruhi oleh variabel lain yang tidak dibahas dalam penelitian ini. Hasil pengujian hipotesisis kelima adalah nilai F.sig α (0,000) < 0,05 menunjukkan ada pengaruh signifikan secara simultan dari variabel Dewan Komisaris Independen, Dewan Direksi, Komite Audit dan Kepemilikan Manajerial terhadap manajemen laba meskipun setelah ditambahkan variabel kontrol ukuran perusahaan. Hasil pengujian Hipotesis keenam menunjukkan bahwa masing-masing variabel independen Good Corporate Govarnence berpengaruh signifikan terhadap Manajemen laba dengan nilai sig <0,05 setelah adanya variabel kontrol.
English Abstract
This research aims to analyse and explain the simultaneous and partial influence of Good Corporate Governance consisting of independent variables of the Independent Board of Commissioners, Board of Directors, Audit Committee, Manjerial ownership and company size As a control variable against earnings management which is calculated using Discretionary Accruals. The type of research used is explanatory research with a quantitative approach. The analysis of the data used in this study is a descriptive analysis of the fund of multiple linear regression analyses and processed using SPSS 24 programs. The hypothesis testing on this study was done twice, namely before the presence of control variables and the after-control variables. The results of the first hypothesis test are known that the Adjusted value of R Square Good Corporate Governance for profit management is 64.8%, while 35.2% are influenced by other variables not addressed in this study. The result of the second hypothesized test is the value F. Sig α (0.000) < 0.05 indicates there is a significant simultaneous influence of the variables of the independent Board of Commissioners, Board of Directors, Audit Committee and Managerial Ownership of Earnings Management. The third hypothesis test results show that each independent Good Corporate Govarnence variable has a significant effect on earnings management with a sig value of < 0.05. The fourth Test result is known that the Adjusted value of R Square Good Corporate Governance after a control variable against profit management is 65.8%, while 34.2% is influenced by other variables not addressed in this study. The results of the fifth hypothesis test are the grades F. Sig α (0.000) < 0.05 indicating there is a significant simultaneous influence of the variables of the independent Board of Commissioners, the Board of Directors, the Audit committee and managerial ownership of the profit management despite After added variable size control company. The test results of the sixth hypothesis show that each of the Good Corporate Govarnence independent variables have significant effect on earnings management with a sig value of < 0.05 after the control variable.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2019/486/051906512 |
| Uncontrolled Keywords: | Good Corporate Governance, Dewan Komisaris Independen, Dewan Direksi, Komite Audit, Kepemilikan Manajerial, Ukuran Perusahaan, Manajemen Laba-Good Corporate Governance, Independent Board of Commissioners, Board of Directors, Audit Committee, Managerial Ownership, Company Size, Earnings Management. |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management > 658.155 Management of income and expense |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 03 Nov 2020 13:56 |
| Last Modified: | 21 Oct 2021 06:03 |
| URI: | http://repository.ub.ac.id/id/eprint/172045 |
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