eprintid: 2319
rev_number: 8
eprint_status: archive
userid: 45
dir: disk0/00/00/23/19
datestamp: 2022-08-29 14:06:15
lastmod: 2022-08-29 14:06:15
status_changed: 2022-08-29 14:06:15
type: thesis
metadata_visibility: show
creators_name: Andriana, Sintia
creators_name: Hardiyanto, Arief Tri
creators_name: Lestari, Retno Martanti Endah
creators_NPM: 022114344
creators_NPM: 8811360017
creators_NPM: 0425097604
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: Andriana, Sintia
contributors_name: Hardiyanto, Arief Tri
contributors_name: Lestari, Retno Martanti Endah
contributors_NIDN: 022114344
contributors_NIDN: 8811360017
contributors_NIDN: 0425097604
corp_creators: Universitas Pakuan
corp_creators: Fakultas Ekonomi Dan Bisnis
corp_creators: Program Studi Akuntansi
title: 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)
ispublished: pub
subjects: 37
subjects: b
divisions: sch_med
full_text_status: restricted
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.
date: 2018-01-24
date_type: published
pages: 102
institution: Universitas Pakuan
department: Program Studi Akuntansi
thesis_type: Skripsi
thesis_name: Sarjana
citation:   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.   
document_url: http://eprints.unpak.ac.id/2319/1/Sintia%20Andriana%200221%2014%20344.pdf