Fitriyani, Lita Yulita and Marita, Marita and Astuti3, Cahayani Budi (2016) PENGARUH GOOD CORPORATE GOVERNANCE DAN REPUTASI AUDITOR TERHADAP MANAJEMEN LABA. BULETIN EKONOMI JURNAL MANAJEMEN, AKUNTANSI DAN EKONOMI PEMBANGUNAN, 14 (1). pp. 85-92. ISSN 1410-2293
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Abstract
Effect of Good Corporate Governance and Auditor Reputation Management on Profit. 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. Abstrak: Pengaruh Good Corporate Governance dan Reputasi Auditor terhadap Manajemen Laba. Penelitian ini bertujuan untuk menguji pengaruh tata kelola perusahaan yang baik pada manajemen laba. tata kelola perusahaan yang baik terdiri dari kepemilikan institusional, kepemilikan manajerial, komisaris independen, komite audit, dewan direksi, dan reputasi auditor. reputasi auditor sebagai auditor yang berafiliasi dengan KAP Big Four atau Big Four KAP Non. manajemen laba diukur dengan akrual diskresioner dengan Model Jones Modified (1991). Populasi yang digunakan dalam penelitian ini perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia 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 penelitian ini menunjukkan bahwa kepemilikan institusional memiliki pengaruh yang signifikan terhadap manajemen laba. kepemilikan manajerial, komisaris independen, komite audit, dewan direksi, dan reputasi auditor tidak memiliki pengaruh yang signifikan terhadap manajemen laba.. Kata Kunci: tata kelola perusahaan yang baik, kepemilikan institusional, kepemilikan manajerial, komisaris independen, komite audit, dewan direksi, reputasi auditor, manajemen laba.
| Item Type: | Article |
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| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 09 Jan 2017 03:40 |
| Last Modified: | 09 Jan 2017 03:40 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/10638 |
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