?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+GOOD+CORPORATE+GOVERNANCE+DAN+KONEKSI%0D%0A%0D%0APOLITIK+TERHADAP+MANAJEMEN+LABA&rft.creator=Yanuardi+%2C+Saputra%09&rft.subject=330+Ekonomi&rft.description=Tujuan+dari+penelitian+ini+adalah+untuk+mengetahui+bagaimana+tata+kelola%0D%0Aperusahaan+dan+koneksi+politik+dalam+mempengaruhi+manajemen+laba+riil.%0D%0AIndikator+good+corporate+governance+dalam+penelitian+ini+adalah+kepemilikan%0D%0Amanajerial%2C+kepemilikan+institusional%2C+dan+komite+audit+dengan+latar+belakang%0D%0Aakuntansi.+Di+sisi+lain%2C+koneksi+politik+dalam+penelitian+ini+terdiri+dari+dewan+direksi%0D%0Adan+dewan+komisaris+yang+terkoneksi+dengan+politik.+Studi+ini+menerapkan+analisis%0D%0Aregresi+linier+berganda.+Metode+dalam+penelitian+ini+adalah+pengumpulan+data.+Data%0D%0Ayang+digunakan+dalam+penelitian+ini+diperoleh+dari+laporan+tahunan+dan+keuangan%0D%0Aperusahaan+pertambangan+yang+terdaftar+di+Bursa+Efek+Indonesia+dari+tahun+2018%0D%0Ahingga+2022.+Hasil+penelitian+menunjukkan+bahwa+secara+simultan+semua+variabel%0D%0Aindependen+dalam+penelitian+ini+mempengaruhi+variabel+manajemen+laba+riil+secara%0D%0Abersamaan.+Variabel+kepemilikan+manajerial+dan+kepemilikan+institusional%0D%0Aberpengaruh+negatif+signifikan+terhadap+variabel+manajemen+laba+riil+secara+parsial%2C%0D%0Asementara+variabel+komite+audit%2C+dewan+komisaris+terkoneksi+politik%2C+dan+dewan%0D%0Adireksi+terkoneksi+politik+tidak+mempengaruhi+variabel+manajemen+laba+riil.%0D%0A%0D%0AKata+Kunci%3A+Manajemen+Laba+Riil%2C+Koneksi+Politik%2C+Tata+Kelola+Perusahaan%2C%0D%0ADewan+Komiaris%2C+Dewan+Direksi%0D%0A%0D%0AThe+aim+of+this+research+is+to+find+out+how+good+company+management+and+political%0D%0Aconnections+impact+real+earnings+management.+The+indicators+of+good+corporate%0D%0Agovernance+in+this+research+are+managerial+ownership%2C+institutional+ownership%2C%0D%0Aand+audit+expertise+committee.+On+the+other+hand%2C+political+connections+in+this%0D%0Aresearch+consist+of+the+board+of+directors+and+board+of+commissioners+who+are%0D%0Aconnected+to+politics.+This+study+applies+multiple+linear+regression+analysis.+In+this%0D%0Aresearch%2C+documentation+is+a+data+collection+method.+The+data+used+in+this+research%0D%0Awas+obtained+from+the+annual+and+financial+reports+of+mining+companies+listed+on%0D%0Athe+Indonesia+Stock+Exchange+from+2018+to+2022.+The+research+results+show+that%0D%0Aall+independent+variables+in+this+research+influence+the+real+earnings+management%0D%0Avariable+simultaneously.+The+managerial+ownership+and+institutional+ownership%0D%0Avariables+partially+influence+the+real+earnings+management+variable%2C+while+the%0D%0Aaudit+committee%2C+politically+connected+board+of+commissioners+and+politically%0D%0Aconnected+board+of+directors+variables+do+not+influence+the+real+earnings%0D%0Amanagement+variable.%0D%0A%0D%0AKeywords%3A+Real+Earning+Management%2C+Political+Connection%2C+Good+Corporate%0D%0AGovernance%2C+Board+of+Commissioners%2C+Board+of+Directors&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2024-05-02&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F83212%2F1%2FABSTRAK%2520-%2520Yanuardi%2520Saputra.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F83212%2F2%2FSKRIPSI%2520FULL%2520-%2520Yanuardi%2520Saputra.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F83212%2F3%2FSKRIPSI%2520TANPA%2520BAB%25204%2520-%2520Yanuardi%2520Saputra.pdf&rft.identifier=++Yanuardi+%2C+Saputra+++(2024)+PENGARUH+GOOD+CORPORATE+GOVERNANCE+DAN+KONEKSI+POLITIK+TERHADAP+MANAJEMEN+LABA.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F83212%2F