Mubarokah, Almir’atul (2020) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2016-2018. Undergraduate thesis, Universitas Stikubank.
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Abstract
Tujuan dari penelitian ini adalah untuk menguji pengaruh Good Corporate Governance (kepemilikan institusional, kepemilikan manajerial, ukuran dewan komisaris, dewan komisaris independen dan komite audit) terhadap manajemen laba. Penelitian ini menggunakan populasi pada seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Metode pengambilan sampelimenggunakan metode purposive sampling dan diperoleh sampel sebanyak 210 perusahaan selama tiga tahun pengamatan, dengan teknik data yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial dan komite audit berpengaruhinegatif terhadap manajemen laba. Sedangkan kepemilikan institusional, ukuran dewan komisaris, dan dewan komisaris independen tidak berpengaruh terhadap manajemen laba The purpose of this research is to test the effect of Good Corporate Governance (institutional ownership,managerial holdings, the size of the board of commissioners, the independent board of commissioners, and audit committe) on profit management. This study uses a population of all manufacturing companies listed on the Indonesia Stock Exchange 2016-2018. Sampling method using purposive sampling and obtained a sample of 210 companies during the three year observation in the technique of data analysis is multipleilinier regression analysis. The result ofithis research show that managerial ownership and audit commite negatively affect profit management. Whereas institutional ownership, size of the board of commisioners, and the independent board of commisioners have no effect on profit management.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2140 NIM.16.05.52.0211 |
| Uncontrolled Keywords: | Kepemilikan intitusional, kepemilikan manajerial, ukuran dewan komisaris,dewan komisaris independen, komite audit, dan manajemen Laba |
| Subjects: | H Social Sciences > HG Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 03 Nov 2020 01:35 |
| Last Modified: | 03 Nov 2020 01:35 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7277 |
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