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) |
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| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | 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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