Pengaruh mekanisme corporate governance dan kualitas audit terhadap manajemen laba sebelum dan pada periode covid-19

Putri, Melviana Saska Zainab Azahra (2022) Pengaruh mekanisme corporate governance dan kualitas audit terhadap manajemen laba sebelum dan pada periode covid-19. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dari penelitian ini adalah untuk mengkaji, menganalisis, dan menemukan bukti empiris dari pengaruh mekanisme Corporate Governance (Dewan Komisaris Independen (DKI), Kepemilikan Institusional (INST)), dan Kualitas Audit (BIG4) terhadap Manajemen Laba. Sampel yang digunakan dalam penelitian ini adalah 68 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Penelitian ini menggunakan metode regresi linear berganda dan menggunakan sistem aplikasi STATA versi 16, dan dapat disimpulkan bahwa (1) DKI memiliki pengaruh negatif dan signifikan terhadap Manajemen Laba (2) INST memiliki pengaruh positif dan tidak signifikan terhadap Manajemen Laba (3) BIG4 menunjukkan pengaruh negatif dan signifikan terhadap Manajemen Laba. (4) DKIxCOVID memiliki pengaruh negatif dan signifikan terhadap Manajemen Laba (5) INSTxCOVID memiliki pengaruh negatif dan signifikan terhadap Manajemen Laba (6) BIG4xCOVID menunjukkan pengaruh positif dan tidak signifikan terhadap Manajemen Laba./The purpose of this study is to examine, analyze, and find empirical evidence of the effect of the Corporate Governance mechanism (Independent Board of Commissioners (DKI), Institutional Ownership (INST)), and Audit Quality (BIG4) on Earnings Management. The sample used in this study were 68 companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used is purposive sampling. This study uses multiple linear regression method and uses the STATA version 16 application system, and it can be concluded that (1) DKI has a negative and significant influence on Earnings Management (2) INST has a positive and insignificant effect on Earnings Management (3) BIG4 shows a significant effect on Earnings Management. negative and significant to Earnings Management. (4) DKIxCOVID has a negative and significant effect on Earnings Management (5) INSTxCOVID has a negative and significant effect on Earnings Management (6) BIG4xCOVID has a positive and insignificant effect on Earnings Management.

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