Pengaruh Mekanisme Good Corporate Governance (Gcg) Terhadap Manajemen Laba (Studi Pada Perusahaan Industri Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Periode 2011 - 2015)

Asmasari, Saraya Rahma (2016) Pengaruh Mekanisme Good Corporate Governance (Gcg) Terhadap Manajemen Laba (Studi Pada Perusahaan Industri Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Periode 2011 - 2015). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian bertujuan untuk menjelaskan dan menggambarkan: (1) pengaruh kepemilikan manajerial terhadap manajemen laba ; (2) pengaruh pengaruh komisaris independen terhadap manajemen laba ; (3) pengaruh komite audit terhadap manajemen laba ; (4) Pengaruh kepemilikan institusional terhadap manajemen laba. Jenis penelitian yang digunakan adalah penelitian penjelasan atau explanatory research dengan pendekatan kuantitatif. Variabel dalam penelitian ini meliputi kepemilikan manajerial, komisaris independen, komisaris independen, kepemilikan institusional. Populasi penelitian ini adalah perusahaan industri tekstil dan garmen yang terdaftar pada bursa efek indonesia periode tahun 2011 – 2015 yang berjumlah 17 perusahaan. Sampel penelitian ini adalah sebanyak 6 perusaahan. Dengan ketentuan kriteria ; (1) Perusahaan tekstile dan garmen yang terdaftar di Bursa Efek Indonesia (BEI) selama periode penelitian, yaitu tahun 2011 sampai dengan tahun 2015 secara terus menerus ; (2) Perusahaan sampel menerbitkan laporan keuangan tahunan per 31 Desember yang telah diaudit oleh auditor independen secara rutin selama periode penelitian, yaitu tahun 2011 sampai dengan tahun 2015 ; (3) Perusahaan sampel menggunakan satuan mata uang rupiah dalam penyajian laporan keuangan selama tahun periode 2011 sampai dengan tahun 2015. Dalam penelitian ini metode pengumpulan data menggunakan dokumentasi. Analisis yang dipergunakan adalah analisis deskriptif dan analisis regresi linear berganda. Dari hasil penelitian ini menunjukkan bahwa variabel kepemilikan manajerial berpengaruh secara signifikan terhadap manajemen laba, sedangkan komisaris independen, komite audit dan kepemilikan institusional secara parsial berpengaruh tidak signifikan terdahap manajemen laba. Kepemilikan manajerial, komisaris independen, komite audit dan kepemilikan institusional secara simultan berpengaruh tidak signifikan terhadap manajemen laba. Kesimpulan dari hasil penelitian ini adalah mekanisme good corporate governance yang digunakan yaitu kepemilikan manajerial merupakan variabel yang paling dominan berpengaruh signifikan terhadap manajemen laba. Saran yang berkaitan dengan penelitian ini adalah Good Corporate Governance (GCG) berperan penting sebagai monitoring terhadap seluruh aktivitas operasional perusahaan, bisa mempertimbangkan aspek lain yang turut membantu menekan tindakan manajemen laba.

English Abstract

The research aims to explain and illustrate: (1) the effect of managerial ownership on earnings management; (2) the effect of the influence of independent directors on earnings management; (3) the effect on earnings management audit committee; (4) The effect of institutional ownership on earnings management. This type of research is explanatory research or explanatory research with quantitative approach. The variables in this study include managerial ownership, independent directors, independent directors, institutional ownership. The study population was the textile and garment industry companies listed on the Indonesian stock exchange year period 2011 - 2015 totaling 17 companies. The sample was as much as 6 perusaahan. With the provision of criteria; (1) The textile and garment company listed on the Indonesia Stock Exchange (BEI) during the study period, ie 2011 to 2015 continuously; (2) The Company's annual financial statements published samples per December 31, audited by independent auditors on a regular basis during the study period, ie 2011 to 2015; (3) The Company samples using the currency of rupiah in financial statements during the period from 2011 until 2015. In this research, data collection method using documentation. The analysis used is descriptive analysis and multiple linear regression analysis. From the results of this study indicate that managerial ownership variable significantly affect earnings management, while the independent directors, audit committee and institutional ownership is partially not significant terdahap earnings management. Managerial ownership, independent directors, audit committee and institutional ownership simultaneously not significant effect on earnings management. The conclusion of this study is good corporate governance mechanisms applied that managerial ownership is the most dominant variables have a significant effect on earnings management Suggestions relating to this study is the Good Corporate Governance (GCG) play an important role as the monitoring of the operational activities of the company, may consider other aspects that helped to suppress the action of earnings management.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FIA/2016/1287/051708494
Uncontrolled Keywords: Kepemilikan manajerial, komisaris independen, komite audit, manajemen laba
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: Kustati
Date Deposited: 09 Oct 2017 06:45
Last Modified: 13 Oct 2021 04:39
URI: http://repository.ub.ac.id/id/eprint/3427
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