PENGARUH GOOD CORPORATE GOVERNANCE, KONSERVATISME, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

YOLANDA, NADYA and Dewi, Kencana and Nurullah, Asfeni (2022) PENGARUH GOOD CORPORATE GOVERNANCE, KONSERVATISME, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh good corporate governance yang diproksikan dengan kepemilikan institusional, kepemilikan manajerial, dan dewan komisaris independen, konservatisme, dan ukuran perusahaan terhadap manajemen laba pada seluruh sektor perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019 dan 2020. Sampel penelitian diambil menggunakan metode purposive sampling dengan total sampel sebanyak 406 yang terdiri dari 203 perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa (1) kepemilikan institusional, kepemilikan manajerial, dan dewan komisaris independen tidak berpengaruh terhadap manajemen laba; (2) konservatisme berpengaruh negatif terhadap manajemen laba; (3) dan ukuran perusahaan berpengaruh positif terhadap manajemen laba. Kata Kunci: Good Corporate Governance, Konservatisme, Ukuran Perusahaan, Manajemen Laba The purpose of this study is to examine and analyze the effect of good corporate governance proxied by institutional ownership, managerial ownership, and independent board of commissioners, conservatism, and firm size to earning management on all company sectors listed in Indonesia Stock Exchange in the period of 2019 and 2020. Samples were taken through purposive sampling technique with total sample 406 consist of 203 companies. The analytical method used in this research is panel data regression analysis. The results of this study indicate that (1) institutional ownership, managerial ownership, and independent board of commissioners have no effect on earning management; (2)conservatism has a negative effect on earning management; (3) and firm size has a positive effect on earning management. Keyword: Good Corporate Governance, Conservatism, Firm Size, Earning Management

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Manajemen Laba, Good Corporate Governance, Konservatisme, Ukuran Perusahaan
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nadya Yolanda
Date Deposited:	01 Jul 2022 08:16
Last Modified:	01 Jul 2022 08:16
URI:	http://repository.unsri.ac.id/id/eprint/73202

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