Namira, Baiq Siti and Drs. Imam Subekti,, Ak., M.Si., Ph.D (2020) The Influence Of Corporate Governance Mechanisms On Real Earnings Management In Indonesian Public Companies. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh mekanisme tata kelola perusahaan seperti, jumlah komisaris independen, frekuensi rapat dewan komisaris, frekuensi rapat komite audit, dan kualitas audit terhadap manajemen laba riil. Sampel penelitian dipilih dengan metode purposive sampling. Data yang terpilih berjumlah 33 perusahaan publik Indonesia yang terdaftar di Bursa Efek Indonesia. Analisis linear berganda digunakan untuk menguji hipotesis pada penelitian ini. Hasil penelitian menunjukkan bahwa jumlah komisaris independen berpengaruh negatif terhadap manajemen laba riil. Sebaliknya, frekuensi rapat dewan komisaris, frekuensi rapat komite audit, dan kualitas audit tidak berpengaruh terhadap manajemen laba riil yang artinya rapat dewan komisaris, rapat komite audit, dan kualitas audit belum mampu mendeteksi keberadaan dari manajemen laba riil pada perusahaan.
English Abstract
The study aimed to examine the influence of corporate governance mechanisms on real earnings management. These corporate governance mechanisms are the number of independent commissioners, frequency of board commissioner meetings, frequency of audit committee meetings, and audit quality. Research samples were selected by purposive sampling method and result collected 33 public companies listed in Indonesian Stock Exchange. Multiple linear regression analysis was employed to test the hypothesis. The research result revealed that the number of independent commissioners negatively influence real earnings management. Otherwise, the frequency of board commissioner meeting, frequency of audit committee meeting, and audit quality did not influence real earnings management, which means the frequency of board commissioner meeting, frequency of audit committee meeting, and audit quality have not been able to detect the existence of real earnings management in Indonesian public companies
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0520020022 |
| Uncontrolled Keywords: | jumlah komisaris independen, frekuensi rapat dewan komisaris, frekuensi rapat komite audit, kualitas audit, manajemen laba rii, the number of independent commissioners, frequency of board commissioner meeting, frequency of audit committee meeting, audit quality, real earnings management |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 13 Sep 2022 02:30 |
| Last Modified: | 13 Sep 2022 02:30 |
| URI: | http://repository.ub.ac.id/id/eprint/194181 |
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Text (DALAM MASA EMBARGO)
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