KANOPRIAWAN, HENDRI (2014) PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Other thesis, UPN ''VETERAN'' YOGYAKARTA.
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Abstract
Penelitian ini menguji pengaruh struktur kepemilikan, corporate governance ukuran perusahaan, dan kualitas auditor terhadap manajemen laba. corporate governance ukuran perusahaan, dan kualitas auditor sebagai variabel independen dan manajemen laba sebagai variabel dependen. corporate governance yang digunakan dalam penelitian ini meliputi: komposisi dewan komisaris, ukuran dewan komisaris dan keberadaan komite audit. Manajemen laba diukur dengan discretionary accruals menggunakan Modified Jones Model. Populasi pada penelitian ini adalah 141 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010-2012. Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 52 perusahaan. Hasil pengujian terhadap 52 sampel perusahaan manufaktur yang terdaftar di BEI selama kurun waktu tahun 2010-2012 menunjukkan bahwa corporate governance yang digunakan dalam penelitian ini tidak mempunyai pengaruh yang signifikan terhadap manajemen laba. Sedangkan ukuran perusahaan dan kualitas auditor mempunyai pengaruh yang signifikan terhadap manajemen laba. Katakunci : Corporate governance, ukuran perusahaan, kualitas auditor, dan manajemen laba. This study examines the effect of ownership structure, corporate governance firm size, and auditor quality on earnings management. Corporate auditor's management company size, and quality auditor as independent variables and earnings management as the dependent variable. Corporate governance variables used in this study include: the composition of the board of commissioners, board size and the existence of an audit committee. Earnings management measured by discretionary accruals using the Modified Jones Model. The population in this study were 141 companies listed in Indonesia Stock Exchange 2010-2012. Based on purposive sampling method, samples were obtained as many as 52 companies. The results of tests on 52 samples of companies listed on the Stock Exchange during the period 2010-2012 shows that corporate governance used in this study have no significant impact on earnings management. While the company's size and auditor quality has a significant influence on earnings management. Keywords : Corporate governance, firm size, auditor quality and earnings management.
| 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: | 27 Jun 2016 07:29 |
| Last Modified: | 27 Jun 2016 07:29 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4521 |
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