Prasetyo, Donny (2017) Pengaruh Good Corporate Governance, Kualitas Audit, Dan Asimetri Informasi Terhadap Manajemen Laba. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh Good Corporate Governance, Kualitas Audit, dan Asimetri informasi terhadap Manajemen Laba. Sampel pada penelitian ini adalah 95 perusahaan manufaktur yang terdaftar di BEI tahun 2015, menggunakan metode purposive sampling. Analisis data dilakukan dengan menggunakan analisis regresi berganda untuk mengetahui pengaruh antar variabel. Hasil pengujian menunjukkan bahwa beberapa mekanisme Good Corporate Governance yaitu kepemilikan institusional, kepemilikan manajerial, dan komite audit memiliki pengaruh terhadap manajemen laba, lalu variabel komisaris independen, kualitas audit, dan asimetri informasi tidak memiliki pengaruh terhadap manajemen laba. Dengan adanya mekanisme Good Corporate Governance, maka kegiatan manajemen laba bisa dikurangi.
English Abstract
This study aims to provide empirical evidence about the influence of Good Corporate Governance, audit quality, and information asymmetry on earnings management. The sample of this study is 95 manufacturing companies listed in the Indonesia Stock Exchange in 2015, which were selected through purposive sampling method. This study uses multiple linear regression analysis to identify the influence among variables. The result of this study shows that several mechanisms of Good Corporate Governance, such as institutional ownership, managerial ownership, and audit committee, affect earnings management then variables such as independent commissioner, audit quality, and information asymmetry have no effect on earnings management. Given the mechanism of Good Corporate Governance, the profit management activities can be reduced.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/819/051801842 |
| Uncontrolled Keywords: | Good Corporate Governance, Kualitas Audit, Asimetri Informasi, 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 Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 28 Mar 2018 03:05 |
| Last Modified: | 03 Nov 2021 02:05 |
| URI: | http://repository.ub.ac.id/id/eprint/9046 |
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07.KATA PENGANTAR.pdf Download (94kB) |
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06.CV Donny Prasetyo.pdf Download (264kB) |
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16.Lampiran.pdf Download (934kB) |
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05.Lembar BEI.pdf Download (293kB) |
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09.ABSTRAK.pdf Download (88kB) |
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08.DAFTAR ISI.pdf Download (38kB) |
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BAB I.pdf Download (117kB) |
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BAB II.pdf Download (208kB) |
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BAB III.pdf Download (187kB) |
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BAB IV.pdf Download (311kB) |
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BAGIAN DEPAN.pdf Download (1MB) |
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01.Cover Saya.pdf Download (54kB) |
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DAFTAR PUSTAKA.pdf Download (118kB) |
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02.Lembar Persetujuan - Donny Prasetyo.pdf Download (238kB) |
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03.Lembar pengesahan - Donny Prasetyo.pdf Download (238kB) |
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04.Surat Pernyataan - Donny Prasetyo.pdf Download (380kB) |
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