Pengaruh corporate governance terhadap manajemen laba dengan pendekatan conditional revenue model = Influence of corporate governance on earning management with conditional revenue model approach

Susanto, Jeannata Irene (2018) Pengaruh corporate governance terhadap manajemen laba dengan pendekatan conditional revenue model = Influence of corporate governance on earning management with conditional revenue model approach. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mendapatkan bukti empiris apakah kepemilikan manajerial, kepemilikan institusional, jumlah dewann komisaris berpengaruh terhadap manajemen laba dengan pendekatan conditional revenue model. Penelitian ini dilakukan karena terjadi ketidakkonsistenan dengan hasil penelitian sebelumnya dan penelitian ini menggunakan conditional revenue model sebagai proxy manajemen laba. Objek yang digunakan dalam penelitian ini yakni perusahaan manufaktur yang terdaftar di BEI dari periode 2014 sampai 2017. Sampelnya terdiri dari 85 perusahaan dimana dipilih dengan metode purposive sampling dan dianalisis dengan menggunakan regresi berganda dengan SPSS 25.Hasil penelitian ini memperlihatkan bahwa kepemilikan manajerial, jumlah dewan komisaris, memiliki pengaruh terhadap manajemen laba sedangkan kepemilikan institusional tidak berpengaruh terhadap manajemen laba. / The purpose of this research is to analyze and get empirical evidence whether managerial ownership, institusional ownership, and boardsize have influence to earnings management. This research is also conducted due to inconsistencies with results of previous studies and also this research used conditional revenue approach as a proxy for earnings management. The object that used of this research is manufacturing companies ies listed listed on Indonesia Stock Exchange during 2014-2017. Sample consist of 85 companies which are selected by purposive sampling and analyzed using multiple linear regression. The results of this research showed that have managerial ownership, profitability, board size and financial leverage influence to earnings management, while institutional ownership and firm size have no influence to earnings management.

Item Type:	Thesis (Bachelor)
Creators:	Creators NIM Email Susanto, Jeannata Irene NIM00000014544 UNSPECIFIED
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Lusmeida, Herlina NIDN0327067701 herlina.lusmeida@uph.edu
Additional Information:	SK 12-15 SUS p ; 31001000168840
Uncontrolled Keywords:	corporate governance; conditional revenue model; manajemen laba.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User:	Users 9 not found.
Date Deposited:	12 Jan 2021 02:58
Last Modified:	17 Jan 2024 02:40
URI:	http://repository.uph.edu/id/eprint/13727

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