The Effect Of Corporate Governance Mechanism On Earnings Management: The Comparative Studies Between Firms Listed On Sharia Index (Jii-70) And Conventional Index (Lq-45)

Nugraha, Aditya Wisnu Cansdra (2021) The Effect Of Corporate Governance Mechanism On Earnings Management: The Comparative Studies Between Firms Listed On Sharia Index (Jii-70) And Conventional Index (Lq-45). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme tata kelola perusahaan terhadap manajemen laba. Variabel independen dalam penelitian ini adalah jumlah komisaris, frekuensi rapat dewan komisaris, independensi dewan komisaris, kompetensi dewan komisaris, kepemilikan manajerial, dan kepemilikan institusional. Sedangkan variabel terikat adalah manajemen laba. Metode pengambilan sampel dilakukan dengan purposive sampling. Sampel penelitian terdiri dari perusahaan di Indonesia. Berisi 110 perusahaan tergabung JII-70 dan 195 perusahaan konvensional tergabung dalam indeks LQ-45 dari 2015 sampai 2019. Penelitian ini menggunakan multiple linear regression analisis untuk menguji pengaruh variabel independen terhadap variabel dependen.Hasil penelitian menunjukan bahwa jumlah komisaris berpengaruh negatif terhadap manajemen laba, sedangkan variabel mekanisme tata kelola perusahaan lainnya yaitu frekuensi rapat komisaris independensi dewan komisaris, kompetensi dewan komisaris, kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh terhadap manajemen laba. Selain itu, pengelompokan perusahaan yang diukur dengan variabel dummy memiliki pegaruh positif dan signifikan, sehingga dapat ditarik kesimpulan bahwa pengaruh tata kelola perusahaan terhadap manajemen laba pada perusahaan yang tergabung dalam indeks JII-70 dan LQ-45 adalah berbeda dan pengaruhnya lebih besar di perusahaan yang tergabung dalam kelompok JII-70 dibandingkan perusahaan yang tergabung di LQ-45.

English Abstract

This research aimed to examine the effect of corporate governance mechanism on earnings management. The independent variables are board of commissioner size, board of commissioner meeting, board of commissioner independence, Board of competence, managerial ownership, and institutional ownership. In contrast, the dependent variable is earnings management. The sampling method was employed by purposive sampling. The research sample consisted of 305 companies in Indonesia. It contains 110 Sharia companies listed on JII-70 and 195 conventional companies listed on LQ-45 from 2015 until 2019. This research used multiple linear regression to examine the effect of independent variables on the dependent variable. The results show that board of commissioner size negatively affects earnings management, while the other corporate governance mechanism variables, which are board of commissioner meeting, board of independent commissioner size, board of commissioner competence, managerial ownership and institutional ownership have no effect on earnings management. In addition, the classification of company which measured by dummy variable is positive and significant, it means that the effect of corporate governance mechanism between companies listed on JII-70 and LQ-45 is different, and the effect is greater in companies listed on JII-70 than companies listed on LQ-45.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521020033
Uncontrolled Keywords: mekanisme corporate governance, manajemen laba, JII 70, LQ 45, corporate governance mechanism, earnings management, JII-70, LQ-45.
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 26 Oct 2021 02:06
Last Modified: 24 Feb 2022 01:47
URI: http://repository.ub.ac.id/id/eprint/186004
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