Gozali, Imam Albany Mohamad (2017) Good Corporate Governance, Pergantian Chief Executive Officer Dan Manajemen Laba (Studi Pada Sektor Industri Manufaktur). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini dilakukan untuk menguji mengenai pengaruh antara mekanisme pengelolaan perusahaan yang baik (Good Corporate Governance) seperti proporsi dewan komisaris independen, komite audit serta pergantian Chief Executive Officer (CEO) terhadap manajemen laba. Sampel yang diteliti dalam penelitian ini adalah perusahaan-perusahaan sektor industri manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa proporsi dewan komisaris independen dan berpengaruh negatif terhadap manajemen laba, yang berarti setiap bertambahnya proporsi dewan komisaris independen akan mengakibatkan menurunnya manajemen laba. Komite audit tidak berpengaruh terhadap manajemen laba sedangkan pergantian CEO berpengaruh positif terhadap manajemen laba yang berarti terjadinya pergantian CEO akan menyebabkan kenaikan manajemen laba.
English Abstract
This research aims to find the influence of good corporate governance (GCG) mechanism, such as proportion of independent commissioner board, audit committee, and Chief Executive Officer (CEO) turnover on earnings management. The sample of this research is manufacturing companies listed in the Indonesia Stock Exchange in 2015, which were selected through purposive sampling. The hypothesis of this research was assessed using multiple regression analysis. The results of this study show that proportion of independent commissioner affects earnings management negatively and significantly, which means that an increase on the proportion of independent commissioner board decreases earnings management. Furthermore, audit committee does not affect earnings management. Finally, CEO turnover affects earnings management positively and significantly, which means that CEO turnover increases earnings management.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/505/051709051 |
| Uncontrolled Keywords: | Manajemen Laba, Good Corporate Governance, Proporsi Dewan Komisaris Independen, Komite Audit, Pergantian CEO. |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.4 Executive management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 29 Sep 2017 07:14 |
| Last Modified: | 30 Sep 2020 07:07 |
| URI: | http://repository.ub.ac.id/id/eprint/2988 |
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