Pengaruh perilaku oportunistik dan tata kelola perusahaan terhadap manajemen laba = The effect of opportunistic behavior and corporate governance on earnings management

Hartono, Angelina (2021) Pengaruh perilaku oportunistik dan tata kelola perusahaan terhadap manajemen laba = The effect of opportunistic behavior and corporate governance on earnings management. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Manajemen atas laba merupakan usaha manajemen atau entitas untuk menaikan, menurunkan, dan meratakan pendapatan laba didalam laporan keuangan sebuah entitas. Hal ini dilaksanakan oleh manajemen atau entitas demi mencapai target laba yang telah ditetapkan dan mengakibatkan laporan keuangan entitas tidak menyediakan laporan secara kredibel. Maka tujuan daripada penelitian ini adalah mendapatkan wawasan baru apakah terdapat pengaruh perilaku oportunistik yang mendorong terjadinya manajemen laba serta pegaruh tata kelola perusahaan dalam menekan manajemen laba yang terjadi pada perusahaan manufaktur dan telah terdaftar di Bursa Efek Indonesia periode 2015 hingga 2019 dengan memakai teknik purposive sampling dengan total sampel akhir sebanyak 615. Variabel yang digunakan dalam mengukur perilaku oportunistik adalah arus kas bebas dan profitabilas, sedangkan untuk tata kelola perusahaan diukur dengan variabel kepemilikan manajemen, dewan komisaris independen, dan ukuran komite audit yang diuji dengan menggunakan panel data dan pengelolaannya menggunakan Stata versi 16.0. Hasil dari penelitian adalah perilaku oportunistik yang diukur dengan menggunakan profitabilitas berpengaruh secara negatif terhadap manajemen laba, dan tata kelola perusahaan yang diukur dengan kepemilikan manajemen serta dewan komisaris independen berpengaruh secara negatif terhadap manajemen laba. / Earnings management is an attempt by management or an entity to increase, decrease, and equalize profit within the financial statements of an entity. This is carried out by management or the entity in order to achieve the profit target that has been set and resulted in the entity's financial statements not providing a credible report. Therefore, the purpose of this study is to gain new insight into whether there are opportunistic behavior that encourage earnings management and whether corporate governance in suppressing earnings management that occurs in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 to 2019 by using purposive sampling technique with 615 final sample. The variables used in measuring opportunistic behavior are free cash flow and profitability, while for corporate governance it is measured by the variables of management ownership, independent board of commissioners, and audit committee size tested using panel data using Stata version 16.0. The result of the research is that opportunistic behavior as measured by profitability has a negative effect on earnings management, and corporate governance as measured by management ownership and independent commissioners has a negative effect on earnings management.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Hartono, AngelinaNIM01012180039hartonoangelina207@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorKim, Sung SukNIDN0324106805UNSPECIFIED
Uncontrolled Keywords: Manajemen Laba; Perilaku Oportunistik; Tata Kelola Perusahaan
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 4380 not found.
Date Deposited: 10 Jan 2022 03:03
Last Modified: 10 Jan 2022 03:03
URI: http://repository.uph.edu/id/eprint/43992

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