Kadacana BP, Gangga (2015) PENGARUH CORPORATE GOVERNANCE, KUALITAS AUDIT, LEVERAGE, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK
Penelitian ini menguji pengaruh corporate governance, kualitas audit,
leverage, dan free cash flow terhadap manajemen laba. Corporate
governance, kualitas audit, leverage, dan free cash flow sebagai variabel
independen dan manajemen laba sebagai variabel dependen. Corporate
governance yang digunakan dalam penelitian ini meliputi: dewan komisaris
independen dan kepemilikan instiusional. Manajemen laba diukur dengan
menggunakan Modified Jones Model. Populasi pada penelitian ini adalah
156 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun
2011-2013. Berdasarkan metode purposive sampling, sampel yang diperoleh
sebanyak 84 perusahaan. Hasil pengujian terhadap 84 sampel perusahaan
perbankan yang terdaftar di BEI yang menerbitkan laporan keuangan secara
berturut-turut selama kurun waktu tahun 2011-2013 menunjukkan bahwa
corporate governance yang digunakan dalam penelitian ini yaitu dewan
komisaris independen, kualitas audit, dan free cash flow mempunyai
pengaruh terhadap manajemen laba. Sedangkan kepemilikan institusinal dan
leverage tidak mempunyai pengaruh terhadap manajemen laba.
Kata kunci : Manajemen laba, corporate governance, kualitas audit, leverage,
dan free cash flow
ABSTRACT
The aim of the research is to povide empirical evidence on the
impact of corporate governance, audit quality, leverage, and free cash flow
to earnings management. Corporate governance is measured by independent
commissioner and institutional ownership. Discretionary accrual is the proxy of
earning management. This research used 84 manufacture companies listed in
Indonesian Stock Exchange, selected using purposive sampling method, during
the reseacrh period 2011-2013. Data were analyzed using multiple regression
method. Based on the result of analysis concluded that components independent
commissioner, audit quality, and free cash flow had effect on earnings
management while institutional ownnership and leverage no effect on earnings
management. It means that the bigger the compotition of independent
commissioner and the company capable of yielding free cah flow able to control
the act of earning management by manager.
Keywords: Earnings management, corporate governance, audit quality, leverage,
free cash flow.
| 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: | 23 Jun 2016 04:00 |
| Last Modified: | 23 Jun 2016 04:00 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4328 |
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