Muhammad Noer Fazrullah, 0851031030 (2015) Pengaruh Corporate Governance Terhadap Manajemen Laba di Industri Perbankan Indonesia. Fakultas Ekonomi dan Bisnis, Universitas Lampung.
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Abstract
Abstrak Bahasa Indonesia Pengaruh Corporate Governance terhadap Manajemen Laba di Industri Perbankan Indonesia Oleh M Noer Fazrullah Penelitian ini bertujuan untuk memberikan bukti secara empiris pengaruh mekanisme corporate governance seperti, kepemilikan institusional, proporsi komisaris independen, ukuran dewan direksi dan ukuran komite audit serta leverage dan kualitas audit terhadap manajemen laba. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar pada tahun 2011-2013 di Bursa Efek Indonesia, perusahaan yang diambil sebagai sampel 29 perusahaan dan jumlah observasi yang dilakukan selama tahun 2011-2013 adalah 87 item observasi. Metode analisis yang digunakan adalah regresi liner berganda. Hasil penelitian menyebutkan bahwa, dari keseluruhan variabel bebas yang ada, hanya variabel kepemilikan institusional, dan komite audit yang tidak berpengaruh terhadap manajemen laba, sedangkan variabel lain yaitu proporsi komisaris independen, ukuran dewan direksi, leverage dan kualitas audit berpengaruh terhadap manajemen laba. Bagi investor pada perusahaan perbankan hendaknya mempertimbangkan ukuran dewan direksi, karena hasil penelitian ini menunjukkan bahwa ukuran dewan direksi mempunyai pengaruh negatif yang terbesar terhadap manajemen laba. Kata Kunci : Corporate Governance, Leverage, kualitas audit, Manajemen Laba Abstrak Bahasa Inggris Effect of Corporate Governance on Earnings Management in Banking Industry Indonesia This study aims to provide empirical evidence of the influence of corporate governance mechanisms such as, institutional ownership, the proportion of independent directors, the size of the board of directors, audit committee size and leverage and audit quality on earnings management. The population in this study are all banking companies listed in Indonesia Stock Exchange 2011-2013, companies were sampled 29 companies and the number of observations made during 2011-2013 was 87 items observation. The analytical method used is multiple linear regression. The study concluded that, of all the independent variables, only variables institutional ownership, and the audit committee has no effect on earnings management, while the other variable is the proportion of independent directors, board size, leverage and influence audit quality on earnings management. For investors in the banking company should consider the size of the board, because the results of this study indicate that the size of the board of directors has the largest negative effect on earnings management. Kata Kunci : Corporate Governance, Leverage, audit quality, Earnings Management
| Item Type: | Other |
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| Subjects: | A General Works = Karya Karya Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 1628654 . Digilib |
| Date Deposited: | 16 Apr 2015 06:42 |
| Last Modified: | 16 Apr 2015 06:42 |
| URI: | http://digilib.unila.ac.id/id/eprint/8473 |
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