AL FALAHY, MUHAMMAD FAHMY (2015) PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK
Penelitian ini menguji pengaruh good corporate governance dan kualitas
auditor terhadap manajemen laba. good corporate governance dan kualitas auditor
sebagai variabel independen dan manajemen laba sebagai variabel dependen.
Good corporate governance yang digunakan dalam penelitian ini meliputi: dewan
komisaris independen, komite audit independen dan kepemilikan manajerial.
Manajemen laba diukur dengan discretionary accruals menggunakan Modified
Jones Model. Populasi pada penelitian ini adalah 36 perusahaan perbankan yang
terdaftar di Bursa Efek Indonesia tahun 2011-2013. Berdasarkan metode
purposive sampling, sampel yang diperoleh sebanyak 19 perusahaan. Hasil
pengujian terhadap 19 sampel perusahaan perbankan yang terdaftar di BEI yang
menerbitkan laporan keuangan secara berturut-turut selama kurun waktu tahun
2011-2013 menunjukkan bahwa good corporate governance yang digunakan
dalam penelitian ini yaitu dewan komisaris independen dan komite audit
independen tidak mempunyai pengaruh terhadap manajemen laba. Sedangkan
kepemilikan manajerial dan kualitas auditor mempunyai pengaruh terhadap
manajemen laba.
Katakunci : Good corporate governance, kualitas auditor, dan manajemen laba.
ABSTRACK
This study examined the influence of good corporate governance and audit
quality on earnings management. good corporate governance and quality
auditors as independent variables and earnings management as the dependent
variable. Good corporate governance used in this study include: independent
board, independent audit committees and managerial ownership. Earnings
management is measured by discretionary accruals using the Modified Jones
Model. The population in this study was 36 banking companies listed in Indonesia
Stock Exchange in 2011-2013. Based on purposive sampling method, the sample
obtained by 19 companies. The results of tests on 19 samples of banking
companies listed on the Stock Exchange which publishes financial statements in a
row during the period 2011-2013 shows that good corporate governance used in
this study are independent board and independent audit committee has no effect
on earnings management . While the managerial ownership and quality auditors
have an influence on earnings management.
Keywords: Good corporate governance, quality auditors, and earnings
management.
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 21 Sep 2016 02:57 |
| Last Modified: | 21 Sep 2016 02:57 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/6543 |
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