Feni Tri Minarni, 1111031044 (2015) ANALISIS PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN MOTIVASI MANAJEMEN LABA TERHADAP PRAKTIK MANAJEMEN LABA (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia). Fakultas Ekonomi dan Bisnis, Universitas Lampung.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
ABSTRAK ANALISIS PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN MOTIVASI MANAJEMEN LABA TERHADAP PRAKTIK MANAJEMEN LABA (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia) By : FENI TRIMINARNI Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme good corporate governance,profitabilitas dan motivasi manajemen laba terhadap praktik manajemen laba. Mekanisme good corporate governance terdiri dari komite audit independen, kepemilikan manajerial, dewan komisaris independen, dan kepemilikan institusional. Profitabilitas dan Motivasi manajemen laba terdiri dari motivasi rencana bonus, motivasi perjanjian hutang, dan motivasi biaya politik. Manajemen laba diukur dengan menggunakan model Jones modifikasian. Sampel penelitian yang digunakan dalam penelitian ini sebanyak 14 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2009-2013. Hasil penelitian ini menemukan bukti bahwa, penelitian ini dapatmenemukan adanya pengaruh kepemilikan institusional, profitabilitas dan motivasi bonus terhadap manajemen laba, namun tidak dapat menemukan adanya pengaruh komite audit independen, kepemilikan manajerial, dewan komisaris independen, motivasi perjanjian hutang dan motivasi biaya politis terhadap praktik manajemen laba. Kata kunci : Mekanisme good corporate governance, komite audit independen, kepemilikan manajerial, dewan komisaris independen, kepemilikan institusional, profitabilitas, motivasi manajemen laba, motivasi rencana bonus, motivasi perjanjian kredit,motivasi biaya politis, dan praktik manajemen laba. ABSTRACT ANALYSIS THE INFLUENCE OF GOOD CORPORATE GOVERNANCE MECHANISM, PROFITABILITY AND EARNINGS MANAGEMENT MOTIVATIONS TO EARNINGS MANAGEMENT PRACTICE (Case Study of Manufacturing Company listed in The Indonesian Stock Exchange) By : FENI TRIMINARNI This research objective is to examine the influence of good corporate governance mechanism, profitability and earnings management motivations to Earnings Management Practice. Good corporate governance mechanism includes audit committee independent, managerial ownership, board commissioner independent, and institutional ownership. Profitability and Earnings management motivations includes bonus plan motivation, debt covenant motivation, and political cost motivation. Earnings management measured with modified Jones model. The sample used in this research is 14 manufacture firms listed in The Indonesian Stock Exchange at period 2009-2013. The result of this research indicates that, this research find influence of institutional ownership,Profitability and bonus plan motivation to earnings management practice,but cannot find influence of audit committee independent, managerial ownership,board commissioner independent, debt covenant and political cost motivation to earnings management practice. Keywords : good corporate governance mechanism, audit committee independent, managerial ownership, board commissioner independent, institutional ownership, profitability, earnings management motivations, bonus plan motivation, debt covenant motivation, political cost motivation and earnings management practice.
| Jenis Karya Akhir: | Skripsi |
|---|---|
| Subyek: | > HF Commerce > HF5601 Accounting |
| Program Studi: | Fakultas Ekonomi dan Bisnis > Prodi S1-Akuntansi |
| Pengguna Deposit: | 1038534 . Digilib |
| Date Deposited: | 03 Jul 2015 01:33 |
| Terakhir diubah: | 03 Jul 2015 01:33 |
| URI: | http://digilib.unila.ac.id/id/eprint/10779 |
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