pengaruh corporate governance dan fundamental perusahaan terhadap manajemen laba

Yanti, Sri (2020) pengaruh corporate governance dan fundamental perusahaan terhadap manajemen laba. Skripsi thesis, UNIVERSITAS PANCASAKTI TEGAL.

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Abstract

ABSTRACT Sri Yanti, 2020, the influence of corporate governance and corporate fundamentals on earnings management in the consumer goods industry companies listed on the Indonesia Stock Exchange in 2014-2018. This study aims to determine the effect of corporate governance and corporate fundamentals on earnings management. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period, namely 175 companies. While the sample used in this study is the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period, 52 companies. The sampling method uses purposive sampling method. Testing the research hypothesis using multiple linear regression models. The first hypothesis results show that managerial ownership has no negative effect and is not significant to earnings management with a significant value of 0.208, the second hypothesis shows that institutional ownership has no positive effect and is not significant to earnings management with a significant value of 0.049, the third hypothesis shows that the audit committee has no negative effect and not significant to earnings management with a significant value of 0.791, the fourth hypothesis shows that return on assets (ROA) has no positive effect and is not significant to earnings management with a significant value of 0.701, the fifth hypothesis shows that net profit margin (NPM) has no positive effect and not significant to earnings management with a significant value of 0.580, the sixth hypothesis shows that company size has a negative and significant effect on earnings management with a significant value of 0,000, the seventh hypothesis shows the result that leverage does not ak positive and insignificant effect on earnings management with a significant value of 0.786. From the results of the coefficient of determination test, the R2 value is 0.288 or 28.8%. this shows that 28.8% of the dependent variable of earnings management can be explained or influenced by the independent variables, namely corporate governance and corporate fundamentals. While the rest, ie 71.2% is explained or influenced by other variables. keywords: Profit Management, Corporate Governance, Company Fundamentals.

Item Type: Karya Ilmiah (Skripsi)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: sri yanti
Date Deposited: 12 Aug 2020 06:33
Last Modified: 12 Aug 2020 06:33
URI: http://repository.upstegal.ac.id/id/eprint/1595

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