Azzahra, Izza Maulidina (2019) Corporate Governance, Ukuran Perusahaan dan Manajemen Laba (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017). Sarjana thesis, Universitas Brawijaya.
Abstract
Perusahaan memerlukan tata kelola yang baik atau biasa disebut dengan good corporate governance untuk meningkatkan kinerjanya. Penerapan corporate governance dengan baik akan mengurangi tindakan manajemen laba. Perusahaan ukuran besar juga akan cenderung berhati – hati dalam membuat laporan keuangan, sehingga mengurangi manajemen laba. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dewan komisaris independen, dewan komisaris, komite audit dan ukuran perusahaan secara simultan dan parsial terhadap manajemen laba. Jenis penelitian yang digunakan adalah penelitian explanatory dengan pendekatan kuantitatif. Data yang digunakan adalah data sekunder dengan periode pengamatan 2015 – 2017. Variabel yang digunakan meliputi dewan komisaris independen, dewan komisaris, komite audit dan ukuran perusahaan. Metode analisis data pada penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa dewan komisaris independen, dewan komisaris, komite audit dan ukuran perusahaan secara simultan berpengaruh terhadap manajemen laba. Dewan komisaris independen dan ukuran perusahaan secara parsial tidak berpengaruh terhadap manajemen laba. Dewan komisaris secara parsial berpengaruh positif signifikan terhadap manajemen laba dan komite audit secara parsial berpengaruh negatif signifikan terhadap manajemen laba.
English Abstract
Companies need good governance or commonly called good corporate governance to improve their performance. Implementation of good corporate governance will reduce earnings management. Large size companies will also tend to be careful in making financial reports, thereby reducing earnings management. The purpose of this research was to determine the effect of the board of independent commissioners, board of commissioners, audit committee and company size simultaneously and partially on earnings management. The type of research used is explanatory research with a quantitative approach. The data used is secondary data with the observation period 2015 - 2017. The variables used include the board of independent commissioners, board of commissioners, audit committee and company size. The analytical method in this research is multiple linear regression analysis. The results of the research show that the independent board of commissioners, board of commissioners, audit committee and company size simultaneously effect on earnings management. Independent board of commissioners and company size partially have no effect on earnings management. The board of commissioners partially has a significant positive effect on earnings management and the audit committee partially has a significant negative effect on earnings management.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2019/182/051906129 |
| Uncontrolled Keywords: | Corporate governance, dewan komisaris independen, dewan komisaris, komite audit, ukuran perusahaan dan manajemen laba-Corporate governance, board of independent commissioners, board of commissioners, audit committee, company size and earnings management. |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 21 Oct 2019 07:06 |
| Last Modified: | 21 Oct 2021 08:31 |
| URI: | http://repository.ub.ac.id/id/eprint/172835 |
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