SATRIA, RYAN (2015) “PENGARUH GOOD CORPORATE GOVERNANCE (GCG), DIVERSIFIKASI GEOGRAFIS DAN LEVERAGE TERHADAP MANAJEMEN LABA” (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK
Penelitian ini menguji pengaruh good corporate governance, diversifikasi
geografis dan leverage terhadap manajemen laba. good corporate governance,
diversifikasi geografis dan leverage sebagai variabel independen dan manajemen
laba sebagai variabel dependen. Good corporate governance yang digunakan
dalam penelitian ini meliputi: komisaris independen, komite audit independen,
kepemilikan manajerial, kepemilikan terkonsentrasi dan kepemilikan institusional .
Manajemen laba diukur dengan discretionary accruals menggunakan Modified
kothari. 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 33 perusahaan. Hasil
pengujian terhadap 33 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 komisaris independen, komite audit independen dan
leverage mempunyai pengaruh terhadap manajemen laba. Sedangkan kepemilikan
manajerial, kepemilikan terkonsentrasi, kepemilikan institusional dan diversifikasi
geografis tidak berpengaruh terhadap manajemen laba.
Kata kunci : Good corporate governance, Diversifikasi geografis, leverage dan
manajemen laba.
ABSTRACK
This study examined the influence of good corporate governancet, diversification
geografis and leverage on earnings management. good corporate governance,
diversification geografis and leverage 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 ,
concentrasion ownership, institution ownership. Earnings management is measured by
discretionary accruals using the Modified kothari. 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 33 companies. The results of tests
on 33 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 managerial ownership,concentrasion ownership,
institution ownership and diversification geografis has no effect on earnings
management . While the independent board, independent audit committee and leverage
have an influence on earnings management.
Keywords: Good corporate governance, diversification geografis, leverage, and
earnings management.
Item Type: | Thesis (Other) |
---|---|
Subjek: | H Social Sciences > HF Commerce |
Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
Depositing User: | Ratna Sufiatin |
Date Deposited: | 21 Sep 2016 04:25 |
Last Modified: | 21 Sep 2016 04:25 |
URI: | http://eprints.upnyk.ac.id/id/eprint/6557 |
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