Legowo, Wahyu Satrio (2016) PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRACT The aim of this research is to examine the influence of corporate governance mechanisms, profitability, company size, and audit quality on the earnings management practice in property and real estate companies listed in Indonesia Stock Exchange. This search used 38 listed property and real estate companies in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2011 until 2014. Data were analyzed using multiple regression method. The result of the analysis indicated that profitability had influence on earnings management practice. It means profit or loss that was reported by the management will motivate the management in doing the earnings management practice. While the other four variables, namely independent commissioner, institutional ownership, company size, and audit quality have no effect. Keywords: corporate governance, profitability, company size, audit quality, and earnings management Abstrak Tujuan dari penelitian ini adalah untuk menguji mekanisme corporate governance, profitabilitas, ukuran perusahaan dan kulaitas audit terhadap praktek manajemen laba di perusahaan property dan real estate yang terdaftar di bursa efek indonesia. Penelitian ini menggunakan 38 perusahaan property yang terdaftar di bursa efek indonesia, data diambil dengan menggunakan metode purposive sampling, periode penelitian 2011 sampai 2014 . Hasil analisis menunjukkan bahwa profitabilitas berpengaruh terhadap praktek manajemen laba. Ini berarti keuntungan atau kerugian yang dilaporkan oleh manajemen akan memotivasi manajemen dalam melakukan praktik manajemen laba. Sedangkan empat variabel lainnya, yaitu komisaris independen, kepemilikan institusional, ukuran perusahaan, dan kualitas audit tidak berpengaruh. Kata kunci: Corporat Governance, Profitabilitas, Ukuran Perusahaan, Kualitas Audit, dan Manajemen Laba
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Basir Umaryadi |
| Date Deposited: | 13 Jun 2016 06:08 |
| Last Modified: | 13 Jun 2016 06:08 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/3615 |
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