Pengaruh mekanisme corporate governance terhadap manajemen laba melalui real activities manipulation

Penulis Utama : Rita Budi Astuti
NIM / NIP : F1306604
× ABSTRAKSI Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme corporate governance yaitu kepemilikan manajerial, kepemilikan institusional, komposisi komisaris independen dan kesesuaian komite audit terhadap manajemen laba melalui real activities manipulation. Penelitian ini menggunakan sampel dari 85 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2006-2008, perusahaan dipilih berdasarkan purposive sampling. Metode statistik yang digunakan adalah analisis regresi berganda. Berdasarkan hasil pengujian menunjukkan bahwa (1) kepemilikan manajerial tidak berpengaruh terhadap management of sales, overproduction dan reduction of discretionary (2) kepemilikan institusional berpengaruh terhadap overproduction, dan tidak berpengaruh terhadap management of sales dan reduction of discretionary (3) komposisi komisaris independen tidak berpengaruh terhadap management of sales, overproduction dan reduction of discretionary (4) kesesuaian komite audit tidak berpengaruh terhadap management of sales, overproduction dan reduction of discretionary. Kata kunci : MEKANISME CORPORATE GOVERNANCE, kepemilikan manajerial, kepemilikan institusional, komposisi komisaris independen, kesesuaian komite audit, manajemen laba, real activities manipulation. ABSTRACT This research aims to examine the influence of corporate governance mechanism, namely managerial ownership, institutional ownership, composition of independent commissioner and audit committee to earnings management (which is measured by using real activities manipulation). The sample of this research consists of 85 companies in the manufacturing sector listed in Indonesia Stock Exchange from 2006 until 2008. Data were collected by means of purposive sampling. The analysis of this research uses multiple regressions. The result shows that (1) managerial ownership does not significantly influences to management of sales, overproduction and reduction of discretionary (2) institutional ownership significantly influences to overproduction and does not significantly influences to management of sales and reduction of discretionary (3) composition of independent commissioner does not significantly influences to management of sales, overproduction and reduction of discretionary (4) audit committee does not significantly influences to management of sales, overproduction and reduction of discretionary. Key Words : Corporate governance mechanism, managerial ownership, institutional ownership, composition of independent commissioner, audit committee, earnings management, real activities manipulation, management of sales, overproduction, reduction of discretionary.
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Penulis Utama : Rita Budi Astuti
Penulis Tambahan : -
NIM / NIP : F1306604
Tahun : 2010
Judul : Pengaruh mekanisme corporate governance terhadap manajemen laba melalui real activities manipulation
Edisi :
Imprint : Surakarta - F.Ekonomi - 2010
Program Studi : S-1 Akuntansi Non Reguler
Kolasi :
Sumber : UNS-F.Ekonomi Jur. Akuntansi-F.1306604-2010
Kata Kunci :
Jenis Dokumen : Skripsi
ISSN :
ISBN :
Link DOI / Jurnal : -
Status : Public
Pembimbing : 1. 3. Drs. Subekti Djamaluddin, M.Si.,Ak
Penguji :
Catatan Umum : 4005/2010
Fakultas : Fak. Ekonomi dan Bisnis
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