Pangestika, Ridhiena (2015) PENGARUH INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012). Other thesis, UPN ''VETERAN'' YOGYAKARTA.
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Abstract
Laporan keuangan merupakan sarana pengkomunikasian informasi
keuangan kepada pihak-pihak di luar korporasi. Laporan keuangan tersebut
diharapkan dapat memberikan informasi kepada para investor dan kreditor dalam
mengambil keputusan yang berkaitan dengan investasi dana mereka. Pada saat
penyusunan laporan keuangan, dasar akrual dipilih karena lebih rasional dan adil
dalam mencerminkan kondisi keuangan perusahaan secara riil, namun di sisi lain
penggunaan dasar akrual dapat memberikan keleluasaan kepada pihak manajemen
dalam memilih metode akuntansi selama tidak menyimpang dari aturan Standar
Akuntansi Keuangan yang berlaku. Pilihan metode akuntansi yang secara sengaja
dipilih oleh manajemen untuk tujuan tertentu dikenal dengan sebutan manajemen
laba. Perilaku manajemen yang melakukan manajemen laba dapat diminimalisir
dengan menerapkan corporate governance. Mekanisme corporate governance
ditandai dengan adanya keberadaan komite audit.
Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh
independensi komite audit terhadap manajemen laba, untuk mengetahui pengaruh
keahlian komite audit terhadap manajemen laba, untuk mengetahui pengaruh
frekuensi pertemuan komite audit terhadap manajemen laba dan untuk mengetahui
pengaruh umur komite audit terhadap manajemen laba. Penelitian dilakukan pada
perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010 – 2012
Hasil penelitian menunjukkan bahwa independensi komite audit
berpengaruh terhadap manajemen laba, keahlian komite audit berpengaruh
terhadap manajemen laba, frekuensi pertemuan komite audit berpengaruh
terhadap manajemen laba dan umur komite audit tidak berpengaruh terhadap
manajemen laba.
Kata kunci: Manajemen laba, independensi komite audit, keahlian komite audit,
frekuensi pertemuan komite audit, umur komite audit
Financial statement has been the means of communicating financial
information to the external parties of the corporation. The financial statement has
been expected to be able to provide information for the investors and the creditors
for making decisions in relation to the investment of their fund. During the
composition of the financial statement, an accrual base has been selected because
the base has been more rational and fair in depicting the real company’s financial
condition; on the other hand, the use of accrual base might provide more
flexibility to the managerial boards in terms of selecting the accounting methods
as far as the methods do not go against governing Standards of Financial
Accounting. The accounting methods intentionally selected by the managerial
boards for certain objectives have been known as earnings management. The
behaviors of managerial boards that perform the profit management might be
minimized by implementing the corporate governance. The mechanism of
corporate governance has been marked by the existence of audit committee.
The research was performed in order to find the influence of audit
committee independence, audit committee expertise, audit committee meeting
frequency and audit committee age toward the profit management. The research
was performed in the manufacture companies enlisted in the Indonesian Stock
Exchange from 2010 – 2012.
The results of the research showed that the audit committee independence,
the audit committee expertise and the audit committee meeting frequency had
influence toward earnings management; on the contrary, the audit committee age
did not have influence toward the earnings management.
Keyword : Earnings management, audit committee independence, audit
committee expertise, audit committee meeting frequency, audit
committee age
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HJ Public Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Erny Azyanti |
| Date Deposited: | 21 Jun 2016 07:34 |
| Last Modified: | 21 Jun 2016 07:34 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4140 |
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