DETAIL KOLEKSI

Pengaruh good corporate governance terhadap earnings management dengan disclosure quality sebagai variabel moderasi


Oleh : Janizti Fauziyah

Info Katalog

Nomor Panggil : 2017_TA_AK_023135023

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2017

Pembimbing 1 : Deni Darmawati

Subyek : Good corporate governance;Good corporate governance mechanism

Kata Kunci : disclosure quality, corporate governance, earnings management, state- owned enterprises


File Repositori
No. Nama File Ukuran (KB) Status
1. 2017_TA_AK_023135023_HalamanJudul.pdf 895.23
2. 2017_TA_AK_023135023_Bab1.pdf 778.61
3. 2017_TA_AK_023135023_Bab2.pdf 890.67
4. 2017_TA_AK_023135023_Bab3.pdf 1036.78
5. 2017_TA_AK_023135023_Bab4.pdf 780.01
6. 2017_TA_AK_023135023_Bab5.pdf 516.48
7. 2017_TA_AK_023135023_DaftarPustaka.pdf 770.86
8. 2017_TA_AK_023135023_Lampiran.pdf 665.83

P Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh disclosurequality tehadap hubungan corporate governance dan earnings management. Penelitianini menggunakan tiga variabel kontrol yaitu ukuran perusahaan, leverage, dan growth.Sampel yang digunakan dalam penelitian ini adalah perusahaan BUMN yangterdaftar di Bursa Efek Indonesia pada tahun 2011-2015. Total sampel yang digunakanadalah 73 perusahaan. Pengujian dilakukan dengan menggunakan analisis regresiberganda uji hipotesis.Hasil dari penelitian ini adalah (1) corporate governance dengan proksiKomisaris Independen berpengaruh negatif terhadap earnings management; corporategovernance dengan proksi ukuran Direksi, dan ukuran Dewan Komisaris tidakberpengaruh terhadap earnings management, (2) disclosure quality berpengaruh negatifterhadap earnings management, (3) disclosure quality dapat mengurangi hubunganantara corporate governance proksi ukuran Direksi dan Komisaris Independen denganearnings management; Disclosure quality tidak dapat mengurangi hubungan antaracorporate governance proksi ukuran Dewan Komisaris, (4) ukuran perusahaanberpengaruh secara signifikan terhadap earnings management, (5) leverage tidakberpengaruh signifkan terhadap earnings management, (6) growth berpengaruhsignifikan terhadap earnings management.

T This study aims to test and know how the disclosure quality relationshiptaking action against corporate governance and earnings management. This researchuses three variables control i.e. size, leverage, and company growth.The sample used in this research is the State-Owned Enterprises listed on theIndonesia Stock Exchange in 2011-2015. The total sample used was 73 companies.Testing is done using multiple regression analysis to test the hypothesis.The results of this research are (1) corporate governance proxy withIndependent Commissioners negative effect to earnings management; corporategovernance proxy with the size of the Board of Directors and the size of the Board ofCommissioners has no effect negative significantly to earnings management, (2)disclosure quality negative effect significantly to earnings management, (3)disclosure quality can reduce of the relationship between corporate governance proxythe size of the Board of Directors and Independent Commissioners with earningsmanagement; disclosure quality can’t reduce the relationsip between corporategovernance proxy the size of the Board of Commissioners, (4) the size of thecompany\'s influential significantly to earnings management, (5) leverage effect notsignifkan against earnings management, (6) the growth effect significantly toearnings management

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