Uum Riyana, 1221031021 (2014) PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA AKRUAL DAN REAL (Study Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia). Masters thesis, Universitas Lampung.
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Abstract
ABSTRAK BAHASA INDONESIA ABSTRAK PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA AKRUAL DAN REAL (Study Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia) Oleh Uum Riyana Tujuan penelitian ini untuk memperoleh bukti empiris tentang pengaruh corporate governance yang di lihat dari indikator komisaris independen, kepemilikan institusional, kepemilikan manajerial, komite audit terhadap manajemen laba akrual dan real pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2012. Penentuan sampel dilakukan dengan meggunakan metode purposive sampling berdasarkan metode ini terdapat 112 sampel untuk Y1 dan 96 sampel untuk Y2. Tehnik analisis yang digunakan dalam penelitian ini adalah analisis regresi liniear berganda. Hasil penelitian ini menunjukan bahwa secara bersama-sama corporate governance berpengaruh terhadap mnajemen laba akrual dan real. Ada pun untuk hasil pengujian di masing-masing variabel proporsi komisaris independen berpengaruh negatif dan tidak signifikan terhadap manajemen laba akrual. Tingkat kepemilikan institusional berpengaruh negatif dan tidak signifikan terhadap manajemen laba akrual. Tingkat kepemilikan manjerial berpengaruh positif dan tidak signifikan terhadap manajemen laba akrual. Proporsi komite audit eksternal berpengaruh positif dan tidak signifikan terhadap manajemen laba akrual. Proporsi komisaris independen berpengaruh negatif dan tidak signifikan terhadap manajemen laba real. Tingkat kepemilikan institusional berpengaruh negatif dan tidak signifikan terhadap manajemen laba real. Tingkat kepemilikan manajerial berpengaruh positif dan tidak signifikan terhadap manajemen laba real. Proporsi komite audit eksternal berpengaruh negatif dan tidak signifikan terhadap manajemen laba real. Kata kunci: Corporate Governance, Manajemen Laba Akrual dan Real ABSTRACT BAHASA INGGRIS ABSTRACT THE INFLUENCE OF CORPORATE GOVERNANCE ON THE EARNINGS MANAGEMENT ACCRUALS AND REAL (Study Empiris in Manufaaktur Companies Listed in Indonesia Stock Exchange) By Uum Riyana The aim of this research is to examine the influence of coeporate governance which is are categorized into independent commissioners, institutional ownership, managerial ownership, and audit committees on the earnings management accruals and real practices in manufaktur companies listed in Indonesia stock exchange from 2011-2012. Selected using purposive sampling method. This study takes sample from 112 sample from Y1 and 96 sample from Y2. The method of analysis of this research used multi regression method. Results of the study indicated that simultaneously of corporate governance had significant influence to earnings management accrual and real. Proportions independent commissioners had influence negative and not significant to earnings management accrual. Institutional ownership had influence negative and not significant to earnings management accrual. Managerial ownership had influence positive and not significant influence to earnings management accrual. Proportions Audit committees eksternal had influence positive and not significant influence to earnings management accrual. Proportions independent commissioners had influence negative and not significant to earnings management real. Institutional ownership had influence negative and not significant to earnings management real. Managerial ownership had influence positive and not significant to earnings management real. proportions audit committees eksternal had influence negative and significant to earnings management real. Keywords: Corporate Governance, Earnings Management Accrual and Real.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | A General Works = Karya Karya Umum > Karya Karya Umum = 000 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2 |
| Depositing User: | 7389430 . Digilib |
| Date Deposited: | 17 Nov 2014 03:27 |
| Last Modified: | 17 Nov 2014 03:27 |
| URI: | http://digilib.unila.ac.id/id/eprint/5412 |
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