Kadacana BP, Gangga (2015) PENGARUH CORPORATE GOVERNANCE, KUALITAS AUDIT, LEVERAGE, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK Penelitian ini menguji pengaruh corporate governance, kualitas audit, leverage, dan free cash flow terhadap manajemen laba. Corporate governance, kualitas audit, leverage, dan free cash flow sebagai variabel independen dan manajemen laba sebagai variabel dependen. Corporate governance yang digunakan dalam penelitian ini meliputi: dewan komisaris independen dan kepemilikan instiusional. Manajemen laba diukur dengan menggunakan Modified Jones Model. Populasi pada penelitian ini adalah 156 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2013. Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 84 perusahaan. Hasil pengujian terhadap 84 sampel perusahaan perbankan yang terdaftar di BEI yang menerbitkan laporan keuangan secara berturut-turut selama kurun waktu tahun 2011-2013 menunjukkan bahwa corporate governance yang digunakan dalam penelitian ini yaitu dewan komisaris independen, kualitas audit, dan free cash flow mempunyai pengaruh terhadap manajemen laba. Sedangkan kepemilikan institusinal dan leverage tidak mempunyai pengaruh terhadap manajemen laba. Kata kunci : Manajemen laba, corporate governance, kualitas audit, leverage, dan free cash flow ABSTRACT The aim of the research is to povide empirical evidence on the impact of corporate governance, audit quality, leverage, and free cash flow to earnings management. Corporate governance is measured by independent commissioner and institutional ownership. Discretionary accrual is the proxy of earning management. This research used 84 manufacture companies listed in Indonesian Stock Exchange, selected using purposive sampling method, during the reseacrh period 2011-2013. Data were analyzed using multiple regression method. Based on the result of analysis concluded that components independent commissioner, audit quality, and free cash flow had effect on earnings management while institutional ownnership and leverage no effect on earnings management. It means that the bigger the compotition of independent commissioner and the company capable of yielding free cah flow able to control the act of earning management by manager. Keywords: Earnings management, corporate governance, audit quality, leverage, free cash flow.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 23 Jun 2016 04:00 |
| Last Modified: | 23 Jun 2016 04:00 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4328 |
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