Monika, Planeta (2017) The Effect Of Manajerial Ownership, Institutional Ownership, The Number Of Independent Board Of Commissioners, And Audit Committe On Earnings Management Practices (Empirical Study On Manufacturing Company Listed In The Indonesia Stock Exchange In 2013 – 2015). Sarjana thesis, Universitas Brawijaya.
Abstract
Kepemilikan manajerial, kepemilikan institusional, komisaris independen dan keberadaan komite audit merupakan unsur dari Good Corporate Governance. Good Corporate Governance sangat diperlukan untuk menuntut perusahaan dapat mengedepankan aspek secara transparansi, independensi, akuntabilitas, tanggung jawab, serta kewajaran pada tindakan yang dilakukan oleh pihak manajemen dengan menaikkan atau menurunkan laba dalam praktik manajemen laba. Penelitian ini bertujuan untuk menguji pengaruh variabel independen seperti kepemilikan manajerial,kepemilikan institusional, jumlah dewan komisisaris Independen, dan Komite Audit pada praktik manajemen laba sebagai variabel dependen dengan menggunakan metode regresi ganda. Penelitian ini menggunakan 63 sampel perusahaan manufaktur tahun 2013 sampai dengan 2015 yang terdaftar pada BEI. Hasil penelitian menunjukan bahwa adanya pengaruh negatif signifikan pada variabel kepemilikan manajerial dan jumlah dewan komisisaris Independen. Namun, variabel kepemilikan institusionaldanKomite Audit tidakada pengaruhterhadap praktik manajemen laba. Maka,koefisien independendenganmenggunakan regresi ganda yang dilakukan secara simultan menunjukkan adanya pengaruh terhadap Praktik Manajemen Laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia
English Abstract
Manajerial ownership, institusional ownership, board of commisioner, and audit committee existence are elements of good corporate governance. Good Corporate Governance is needed in for the company to have advanced aspects of transparency, independence, accountability, responsibility, and fairness of the actions taken by management to raise or lower the gain in earnings management practices. The aim of this study is to examine the impact of independent variabel such as manajerial ownership, institusional ownership, the number of independent board of commissioners, and audit committee on dependent variabel earnings management practices by using multiple and simple linear regression method to gain the related coeficients. This study uses 63 sample manufacture financial statement from 2013 until 2015 enlist in BEI. The result from this study shows that there are negative significant independent variable such as manajerialownership and the number of board of independent commissioner with dependent variable on earnings management. However, both of the institusional ownership and the number of Audit Commitee are insignificant with earnings management. Subsequently, The data result shows that independent variable such as manajerialownership, institusional ownership, the number of board of independent commissioner and the number of Audit Commitee are insignificant with earnings management by using multiple linear regression.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/280/051705168 |
| Uncontrolled Keywords: | earnings management, manajerial ownership, institusional ownership, the number of board independent of commisioner, and the number of audit committee. |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.02 Management of enterprises of specific sizes and scope / Corporate governance > 658.020 711 28 Management of enterprises of specific sizes and scope (Capital and Administration) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Sugiantoro |
| Date Deposited: | 19 Jul 2017 07:10 |
| Last Modified: | 16 Nov 2020 03:42 |
| URI: | http://repository.ub.ac.id/id/eprint/365 |
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