ASTUTI, CAHAYANI BUDI (2015) PENGARUH GOOD CORPORATE GOVERNANCE, REPUTASI AUDITOR TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRACT
This study aims to examine the effect of good corporate governance on
earnings management. Good corporate governance consists of institutional
ownership, managerial ownership, independent commissioner, audit committee,
board of directors, and auditor reputation. Auditor reputation of as auditors
affiliated with the KAP Big Four or KAP Non Big Four. Earnings management
measured with discretionary accruals by Modified Jones Model (1991).
The population used in this study were manufacturing companies listed at
Indonesian Stock Exchange 2011-2013. The sample selection using purposive
sampling method. Based on the purposive sampling method, samples obtained as
many as 61 companies. The method of analysis in this study using multiple
regression analysis.
The results of this research shows that institutional ownership had
significant influence to earnings management. Managerial ownership,
independent commissioner, audit committee, board of directors, and auditor
reputation had no significant influence to earnings management.
Keywords:good corporate governance, institutional ownership, managerial
ownership, independent commissioner, audit committee, board of directors,
auditor reputation, earnings management.
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh good corporate
governance terhadap manajemen laba. Good corporate governance terdiri atas
kepemilikan institusional, kepemilikan manajerial, komisaris independen, komite
audit, direksi, dan reputasi auditor. Reputasi auditor diproksikan sebagai auditor
yang berafiliasi dengan KAP Big Four atau KAP Non Big Four. Manajemen laba
yang diukur dengan discretionary accruals menggunakan Modified Jones Model
(1991).
Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar
di BEI 2011-2013. Pemilihan sampel menggunakan metode purposive sampling.
Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 61
perusahaan. Metode analisis dalam penelitian ini menggunakan analisis regresi
berganda.
Hasil analisis menunjukkan bahwa kepemilikan institusional berpengaruh
signifikan terhadap manajemen laba. Kepemilikan manajerial, komisaris
independen, komite audit, dewan direksi, dan reputasi auditor tidak berpengaruh
signifikan terhadap manajemen laba.
Kata Kunci: good corporate governance, kepemilikan institusional, kepemilikan
manajerial, komisaris independen, komite audit, direksi, reputasi auditor,
manajemen laba.
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 27 Sep 2016 06:48 |
| Last Modified: | 27 Sep 2016 06:48 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/6801 |
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