Pengaruh aktivitas komite audit dan pengungkapan enterprise risk management terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2013

Aini, Latifah Nur (2015) Pengaruh aktivitas komite audit dan pengungkapan enterprise risk management terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2013. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.

[img]
Preview
Text (Introduction)
11520069_Pendahuluan.pdf

Download (775kB) | Preview
[img]
Preview
Text (Abstract: Indonesia)
11520069_Indonesia.pdf

Download (89kB) | Preview
[img]
Preview
Text (Abstract: English)
11520069_Inggris.pdf

Download (90kB) | Preview
[img]
Preview
Text (Abstract: Arabic)
11520069_Arab.pdf

Download (199kB) | Preview
[img]
Preview
Text (Chapter 1)
11520069_Bab_1.pdf

Download (360kB) | Preview
[img]
Preview
Text (Chapter 2)
11520069_Bab_2.pdf

Download (679kB) | Preview
[img]
Preview
Text (Chapter 3)
11520069_Bab_3.pdf

Download (620kB) | Preview
[img]
Preview
Text (Chapter 4)
11520069_Bab_4.pdf

Download (613kB) | Preview
[img]
Preview
Text (Chapter 5)
11520069_Bab_5.pdf

Download (238kB) | Preview
[img]
Preview
Text (References)
11520069_Daftar_Pustaka.pdf

Download (117kB) | Preview
[img]
Preview
Text (Appendices)
11520069_Lampiran.pdf

Download (618kB) | Preview
[img]
Preview
Text (Summary)
11520069_Ringkasan.pdf

Download (631kB) | Preview

Abstract

INDONESIA:

Laporan keuangan disiapkan untuk memberikan informasi yang berguna bagi para pemakai laporan keuangan. Berbagai fenomena skandal keuangan yang terjadi menunjukkan bahwa laporan keuangan tidak memberikan informasi yang akurat yang dibutuhkan oleh principal. Kurangnya pengawasan dan pemeriksaan terhadap perilaku agent merupakan salah satu penyebab munculnya skandal-skandal tersebut. Upaya untuk mengurangi skandal-skandal tersebut yaitu dengan diterapkannya tata kelola perusahaan yang baik (Good corporate governance). Tujuan dari penelitian ini bertujuan mengetahui pengaruh aktivitas komite audit (jumlah rapat dan peran komite audit) dan pengungkapan Enterprise Risk Management (ERM) terhadap kualitas laba yang diproksikan dengan discretionary accrual.

Penelitian ini menggunakan pendekatan kuantitatif deskriptif. 22 sampel pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2011-2013 diperoleh dengan metode purposive sampling. Pengujian ini menggunakan partial least square path modeling untuk menguji hipotesis.

Hasil penelitian ini menunjukkan bahwa jumlah rapat komite audit, peran komite audit dan enterprise risk management berpengaruh positif terhadap kualitas laba. Jumlah rapat, peran komite audit, dan enterprise risk management jika diimplementasikan dengan baik maka akan menciptakan tata kelola perusahaan yang baik sehingga menambah kualitas pelaporan keuangan.

ENGLISH:

Financial statements are prepared to provide useful information for the users. The phenomena of financial scandal show that financial report does not provide accurate information required by the principals. The lack of supervision and inspection of agents’ behavior is one of the possible reasons that cause the emergence of such scandals. The effort in decreasing the scandals could be done by applying good corporate governance. The purpose of this research is to know the influence of the activities of the audit Committee (the number of meetings and the role of the audit committee) and the disclosure of Enterprise Risk Management (ERM) on the earnings quality using discretionary accrual as a proxy.

This research uses descriptive quantitative approach. In addition, 22 samples of manufacturing companies listed on Indonesian stock exchange in 2011-2013 are obtained by the use of purposive sampling methods. Additionally, this research employs partial least squares path modeling to test the hypothesis.

The results show that the number of audit committee meetings and enterprise risk management has influence toward the quality of earnings. If the number of meetings, the role of audit committee, and enterprise risk management are well implemented, then it will create a good corporate governance which will increase the quality of the financial report.

Item Type: Thesis (Undergraduate)
Supervisor: Putra, Yuniarti H. Suyoso
Keywords: Jumlah Rapat Komite Audit; Peran Komite Audit; Enterprise Risk Management; Kualitas Laba; The Number of Committee Audit Meetings; The Role of Committee Audit; Earning Quality
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
Departement: Fakultas Ekonomi > Jurusan Akuntansi
Location: 150106
Depositing User: Indar Erdiana
Date Deposited: 09 Oct 2015 03:26
Last Modified: 09 Oct 2015 03:26
URI: http://etheses.uin-malang.ac.id/id/eprint/2331

Actions (login required)

View Item View Item