TY  - JOUR
ID  - eprints18137
UR  - http://digilib.unila.ac.id/18137/
A1  - Nn, Pradina Fitri
Y1  - 2012/01/15/
N2  - Abstract

The objective of this research is to examine the influence of corporate
governance (institutional ownership, managerial ownership, presence of independent
of director which are determined as the proxy of the corporate governance) to
earnings management. This research takes sample from 15 companies in
manufacturing sector which are listed at Indonesia Stock Exchange and published in
financial report 2005-2007.
The type of this research is explanatory research. Explanatory research is
the research that explain the relation among variables researched, including data
obtaining, processing, analyzing, and then give some conclusions according to the
hypothesis test result and relevant theories. Data processing used SPSS
(Statistical Program For Social Science) for windows release 16 and hypothesis
test used multiple regression anlysis.
The results of this study show that institutional ownership had positive
significant influence to earnings management, managerial ownership had positive
significant influence to earnings management, presence of independent of director
had not significant influence to earnings management, and simultaneously of
institutional ownership, managerial ownership, presence of independent of
director had not significant influence to earnings management,
Keywords : Corporate Governance, Institutional Ownership, Managerial
Ownership, Presence ofIndependent of Director, Earnings Management.

Abstrak

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Corporate
Governance (meliputi kepemilikan institusional, kepemilikan manajerial dan
proporsi dewan komisaris independen yang merupakan proksi dari corporate
governance) terhadap Manajemen Laba. Sampel yang digunakan adalah
perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia
.T
ipe penelitian yang digunakan dalam penelitian ini adalah tipe penelitian
penjelasan (explanatory research). Penelitian eksplanatori adalah suatu penelitian
yang dilakukan dengan maksud menjelaskan (explanatory atau confirmatory)
yaitu memberikan penjelasan kausal atau hubungan antara variabel-variabel
penelitian yang disertai dengan langkah pengumpulan, pengolahan, penyajian, dan
analisis data melalui pengujian hipotesis. Data diolah menggunakan program
SPSS (Statistical Program For Social Science) for windows release 16 dan
pengujian hipotesis dilakukan dengan menggunakan analisis regresi berganda.
Hasil Penelitian ini menunjukkan bahwa kepemilikan institusional
berpengaruh secara terhadap manajemen laba, kepemilikan manajerial
berpengaruh secara terhadap manajemen laba, proporsi dewan komisaris
independen tidak berpengaruh secara  terhadap manajemen laba, dan kepemilikan
institusional, kepemilikan manajerial, proporsi dewan komisaris independen
secara bersama-sama tidak berpengaruh secara terhadap manajemen laba.
Kata kunci : Corporate Governance, Kepemilikan Institusional, Kepemilikan
Manajerial, Proporsi Dewan Komisaris Independen, Manajemen Laba.
JF  - Digital Library
TI  - ?Pengaruh Corporate Governance Terhadap Manajemen Laba
(Studi pada Perusahaan Manufaktur Di BEI)?
AV  - public
ER  -