Pengaruh motivasi hutang, good corporate governance, ukuran perusahaan, dan kinerja perusahaan terhadap manajemen laba (studi empiris pada perusahaan properti dan real estate yang terdaftar di bei tahun 2014-2017)

Almas, Yohana Magdalena (2019) Pengaruh motivasi hutang, good corporate governance, ukuran perusahaan, dan kinerja perusahaan terhadap manajemen laba (studi empiris pada perusahaan properti dan real estate yang terdaftar di bei tahun 2014-2017). Bachelor thesis, Universtitas Pelita Harapan.

[img] Text (Title.pdf)
1. Sampul.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img]
Preview
Text (Abstract)
2. Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (188kB) | Preview
[img]
Preview
Text (Chapter1.pdf)
3. Bab-1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (341kB) | Preview
[img] Text (Chapter2.pdf)
4. Bab-2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (642kB)
[img] Text (Chapter3.pdf)
5. Bab-3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (480kB)
[img] Text (Chapter4.pdf)
6. Bab-4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (490kB)
[img]
Preview
Text (Chapter5.pdf)
7. Penutup.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (196kB) | Preview
[img]
Preview
Text (Bibliography.pdf)
8. Pustaka.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (197kB) | Preview
[img] Text (Appendices .pdf)
9. Lampiran.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (411kB)
[img] Text (Publikasi Ilmiah.pdf)
Publikasi Ilmiah.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (671kB)

Abstract

Sektor properti dan real estate berperan dalam pembangunan perekonomian Indonesia. Pemerintahan Indonesia juga sedang gencar dalam melakukan pembangunan infrastruktur yang memadai. Pembangunan yang dilakukan oleh perusahaan properti dan real estate membutuhkan modal atau sumber pendanaan dari pihak lain, seperti investor dan kreditur. Dalam aktivitas kredit perlu ada unsur kepercayaan antara kreditur dan debitur, salah satunya melalui informasi yang dimiliki oleh masing-masing pihak. Perusahaan dapat melakukan manajemen laba ketika melakukan pinjaman kepada kreditur dan keinginan perusahaan untuk mendapatkan modal dari investor. Praktik manajemen laba muncul disebabkan oleh adanya asimetri informasi. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh motivasi hutang, dewan komisaris independen, komite audit, kepemilikan institusional, kepemilikan manajerial, ukuran perusahaan, dan kinerja perusahaan terhadap manajemen laba pada perusahaan properti dan real estate yang terdaftar di BEI pada tahun 2014-2017. Data yang dikumpulkan merupakan data sekunder berupa laporan keuangan perusahaan. Sampel penelitian berjumlah 42 perusahaan dengan periode pengamatan selama empat tahun. Metode analisis data dalam penelitian ini menggunakan perhitungan statistik dengan penerapan software SPSS versi 22. Hasil yang diberikan oleh penelitian ini adalah motivasi hutang, dewan komisaris independen, komite audit, kepemilikan institusional, kepemilikan manajerial, ukuran perusahaan, dan kinerja perusahaan tidak berpengaruh terhadap manajemen laba. Penelitian dapat memberikan kontribusi kepada peneliti selanjutnya, kreditur, dan investor. / The property and real estate sectors play a role in the development of the Indonesian economy. The Indonesian government is also aggressively engaged in developing adequate infrastructure. Development carried out by property and real estate companies requires capital or funding sources from other parties, such as investors and creditors. In credit activities there needs to be an element of trust between creditors and debtors, one of which is through information that is owned by each party. The company can do earnings management when making loans to creditors and the company's desire to get capital from investors. Earnings management practices arise due to the information asymmetry. This study aims to determine and analyze the effect of debt motivation, independent commissioners, audit committees, institutional ownership, managerial ownership, company size, and company performance on earnings management in property and real estate companies listed on the Indonesia Stock Exchange in 2014-2017. The data collected is secondary data in the form of a company's financial statements. The research sample of 42 companies with an observation period of four years. The method of data analysis in this study uses statistical calculations with the application of SPSS software version 22. The results provided by this study are debt motivation, independent commissioners, audit committees, institutional ownership, managerial ownership, company size, and company performance have no effect on earnings management. Research can contribute to further research, creditors, and investors

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Almas, Yohana MagdalenaNIM00000027375UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorUpa, Vierly AnantaUNSPECIFIEDUNSPECIFIED
Thesis advisorChrisdianto, ChrisdiantoUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: motivasi hutang; good corporate governance; ukuran perusahaan; kinerja perusahaan; manajemen laba; debt motivation; good corporate governance; company size; company performance; earnings management
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 23 May 2022 01:06
Last Modified: 23 May 2022 01:06
URI: http://repository.uph.edu/id/eprint/47421

Actions (login required)

View Item View Item