PENGARUHDEWANKOMISARISINDEPENDEN,KEPEMILIKAN MANAJERIAL,KEPEMILIKANINSTITUSIONAL,DANEFEKTIVITAS KOMITEAUDITTERHADAPPERATAANLABAPADAPERUSAHAAN MANUFAKTURYANGTERDAFTARDIBURSAEFEKINDONESIA (BEI)TAHUN2016-2018 (StudiKasusPadaPerusahaanManufakturYangTelahTerdaftardiBEI)

Prayoga, Yusuf Firman (2020) PENGARUHDEWANKOMISARISINDEPENDEN,KEPEMILIKAN MANAJERIAL,KEPEMILIKANINSTITUSIONAL,DANEFEKTIVITAS KOMITEAUDITTERHADAPPERATAANLABAPADAPERUSAHAAN MANUFAKTURYANGTERDAFTARDIBURSAEFEKINDONESIA (BEI)TAHUN2016-2018 (StudiKasusPadaPerusahaanManufakturYangTelahTerdaftardiBEI). Undergraduate thesis, Universitas Stikubank.

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Abstract

Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris mengenai pengaruh dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan efektivitas komite audit terhadap perataan laba padaperusahaanmanufakturyangterdaftardiBEIperiode2016-2018. Sampel yang dipilih menggunakan metode purposive sampling dan hasilnya diperoleh sampel sebanyak 162 perusahaan. Alat analisis yang digunakan dalam penelitianiniadalahregresilogistik. Hasil pengujian menunjukkan bahwa efektivitas komite audit berpengaruh positif terhadap perataan laba. Sementara itu, dewan komisaris independen, kepemilikan manajerial, dan kepemilikan institusional tidak berpengaruh terhadap perataanlaba This research aims to examine and find empirical evidence about the influence of independent board of commissioners, managerial ownership, institutional ownership, and audit committee effectiveness of income smoothing in manufacturingcompanieslistedonStockExchangeinthe2016-2018period. Samples were selected using a purposive sampling method and the result obtained were 162 companies. The analytical tool used in this study is Logistic Regression. The test result show that the audit committee effectiveness has a positive effect on income smoothing. Meanwhile, the indpendent board of commissioner, managerial ownership, and institutional ownnership do not affect income smoothing.

Item Type:	Thesis (Undergraduate)
Additional Information:	SKR.V.05.52.2138 NIM.16.05.52.0143
Uncontrolled Keywords:	Perataan Laba, Dewan Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, dan Efektivitas Komite Audit.
Subjects:	H Social Sciences > HG Finance
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	Farida Sri Endaryani
Date Deposited:	22 Oct 2020 04:49
Last Modified:	22 Oct 2020 04:49
URI:	https://eprints.unisbank.ac.id/id/eprint/7271

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