PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP AKTIVITAS MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food And Beverage yang terdaftar di Bursa Efek Indonesia 2012-2016)

Andriana, Sintia and Hardiyanto, Arief Tri and Lestari, Retno Martanti Endah (2018) PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP AKTIVITAS MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food And Beverage yang terdaftar di Bursa Efek Indonesia 2012-2016). Skripsi thesis, Universitas Pakuan.

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Abstract

Sintia Andriana. 022114344. The effect of corporate governance mechanism on earnings management activities (Empirical Study in Manufacturing Companies of Food And Beverage Sub Sectors Listed On Stock Exchange of Indonesia 2012-2016. Supervised by Arief Tri Hardiyanto and Retno Martanti Endah Lestari. 2018. The phenomenon of the manipulation of earnings management raises a sense of distrust of investors against financial statements presented by the company. The number of cases concerning earnings management in Indonesia based on the balance sheet (2012) the financial services authority suspect the manipulation of financial statements on 2012 conducted management of Bakrie group, PT Bakrie Bumi Resources Tbk (BUMI). This research aimed to examine the effect of corporate governance mechanism on earnings management activities. Corporate governance mechanism used in this research are the structure of managerial ownership, institutional ownership structure, the proportion of independent board, audit committee. Types of research used in this study is verificative research. The object of this research is corporate governance mechanism. The datas are collected by using literature study methods and documentation. The data sources of this research used datas of manufacturing firms listed on the Indonesia Stock Exchange (IDX). And the datas are taken from financial statements report and annual report 2012-2016. The results showed that : (1) partially managerial ownership structure has no significant effect on earning management, (2) partially institutional ownership structure has no significant effect on earning management, (3) partially proportion of independent board has no significant effect on earning management, (4) partiall, audit committee has a significant positive effect on earning management, (5) simultaneously the structure of managerial ownership, institutional ownership structure, proportion of independent board and audit committee, have a significant effect on earnings management. The suggestion that can be given is, for the next writer is expected to increase more variable of good corporate governance or use the characteristics of other boar member such as competence of independent boar commissioner, frequency of commissioner boar meeting, competence, expertise and educational background og audit committee. Keyword: Corporate Governance (the structure of managerial ownership, institutional ownership structure, proportion of independent board and audit committee) and earning management.

Item Type:	Thesis (Skripsi)
Subjects:	Fakultas Ekonomi dan Bisnis > Akuntansi > Akuntansi manajemen Fakultas Ekonomi dan Bisnis > Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	PERPUSTAKAAN FAKULTAS EKONOMI DAN BISNIS UNPAK
Date Deposited:	29 Aug 2022 14:06
Last Modified:	29 Aug 2022 14:06
URI:	http://eprints.unpak.ac.id/id/eprint/2319

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