Pengaruh good corporate governance terhadap manajemen laba pada perusahaan yang tergabung dalam Corporate Governance Perception Index (CGOI) periode 2008-2010

Ayuanti, Rafikhein Novia (2012) Pengaruh good corporate governance terhadap manajemen laba pada perusahaan yang tergabung dalam Corporate Governance Perception Index (CGOI) periode 2008-2010. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.

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Abstract

INDONESIA:

Gagasan good corporate governance (GCG) muncul akibat reaksi terhadap perilaku bisnis yang dilaksanakan perusahaan.GCG merupakan sistem bagaimana suatu perusahaan dikelola dan dikendalikan.Secara teoritis praktik good corporate governancedapat meningkatkan nilai perusahaan dengan meningkatkan kinerja keuangan mereka, mengurangi risiko yang mungkin dilakukan oleh dewan dengan keputusan yang menguntungkan diri sendiri dan umumnya good corporate governancedapat meningkatkan kepercayaan investor.

Penelitian ini menggunakan pendekatan kuantitatif karena menitikberatkan pada pengujian hipotesis.Penelitian ini menggunakan analisis regresi linier berganda untuk menguji hipotesis yang telah digunakan.Penelitian ini bertujuan untuk mengetahui adanya pengaruh dari mekanisme corporate governance, yaitu proporsi dewan komisaris independen, kepemilikan institusional, dewan audit, dan dewan direksi terhadap manajemen laba. Penelitian dilakukan terhadap perusahaan yang tergabung dalam corporate governance perseption index (CGPI) periode 2008-2010 dan menggunakan sampel yang terdiri dari 11 perusahaan yang diperoleh berdasarkan metode purposive sampling. Manajemen laba dalam penelitian ini dihitung dengan menggunakan model perhitungan discresionary accrual. Pengujian terhadap hipotesis penelitian dilakukan menggunakan uji regresi linier berganda dengan α = 5%.

Berdasarkan hasil analisis yang telah dilakukan, tidak ditemukan adanya pengaruh signifikan proporsi dewan komisaris independen, kepemilikan institusional, dewan audit, dan dewan direksi terhadap praktik manajemen laba. Pengujian secara simultan tidak dapat membuktikan adanya pengaruh signifikan proporsi dewan komisaris independen, kepemilikan institusional, dewan audit, dan dewan direksi terhadap praktik manajemen laba. Hal ini dimungkinkan karena variabel bebas yang digunakan hanya bisa menerangkan sebagian kecil dari variabel terikat, hal ini ditunjukkan dengan hasil adjusted R. sequarehanya sebesar -10,1% sementara sisanya diterangkan oleh variabel bebas lain yang tidak dipakai dalam penelitian ini.

ENGLISH:

The idea of Good Corporate Governance (GCG) arises as the reaction to the business practice of the company. GCG is the system of how a company is managed and controlled. Theoretically good corporate governance practices can enhance corporate value by improving their financial performance, which may reduce the risk undertaken by the board with a favorable decision to themselves and in general good corporate governance can increase investor trust.

This study uses a quantitative approach and focuses on testing the hipotesises employing a multiple regression anyliss with α = 5%.Research aims to determine the influence of corporate governance mechanisms, that is the proportion of independent board, institutional ownership, board of audit, and board of directors of earnings management. The research is conducted to the companies incorporated in The Corporate Governance Perseption Index (CGPI) in the period 2008-2010 and the samples of 11 companies acquired by purposive sampling method. Earnings management in this study was calculated using the discresionary accrualcalculation model

The results shows, there is no significant influence of the proportion of independent board, institutional ownership, board of audit, and board to directors of the practice to earnings management. Simultaneous testing can not prove the existence of significant influence of the proportion of independent board, institutional ownership, board of audit, and board of directors to the practice of earnings management. It is because the independent variables used to explain only a small fraction of dependent variables, as shown in the adjusted R square -10.1% while the rest is explained by other independent variables that are not used in this study.

Item Type: Thesis (Undergraduate)
Supervisor: Wahyuni, Nanik
Keywords: Proporsi Dewan Komisaris Independen; Kepemilikan Institusional; Dewan Audit; Dewan Direksi; Manajemen Laba; Corporate Governance Perception Index; OfIndependent Board of CommissionersProportion, Institutional Ownership; the Board of Auditors; the Board of Directors; Earnings Management; Corporate Governance Perception Index;
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1503 Business and Management > 150303 Corporate Governance and Stakeholder Engagement
Departement: Fakultas Ekonomi > Jurusan Manajemen
Location: 150303
Depositing User: Annas Al-haq
Date Deposited: 28 Sep 2015 05:23
Last Modified: 28 Sep 2015 05:23
URI: http://etheses.uin-malang.ac.id/id/eprint/2102

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