Please use this identifier to cite or link to this item: http://repository.uma.ac.id/handle/123456789/12098
Title: Pengaruh Good Corporate Governance dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktor Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018
Other Titles: The Influence of Good Corporate Governance and Leverage on Earnings Management in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period
Authors: Barutu, Hendra Santoso
Advisor: Miftahuddin
Prayudi, Ahmad
Keywords: good corporate governance;leverage;manajemen laba;leverage;earning management
Issue Date: 5-May-2020
Publisher: Universitas Medan Area
Series/Report no.: NPM;168320158
Abstract: This study aims to determine the effect of good Corporate Governance (GCG) mechanism as measured by institutional ownership, commissioners, Independent commissioners, Board of Directors, company size, and the effect of Leverage on Profit Management partially or simultaneously. Sampling was conducted using a purposive sampling method to obtain as many as 18 listed manufacturing companies in the Indonesian Stock Exchange (IDX) for the 2015-2018 period. The data analysis technique used in this study is the classic assumption test of simple linear and multiple linear analysis at a significance level of 5%. Based on a simple regression analysis that institutional ownership significantly contributes positively to earnings management, independent commissioners in the company make a positive and significant contribution to earnings management, the board of directors has no effect on earnings management, company size does not have a significant positive positive effect on earnings management, leverage has an influence not positive significant to earnings management. Simultaneously based on multiple linear analysis of institutional ownership, independent commissioners, board of directors, company size and leverage have a positive and significant effect on earnings management.
Description: Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme good Corporate Governance (GCG) yang diukur dengan kepemilikan institusional, komiosaris , komisaris Independen, Dewan Direksi, Ukuran perusahaan,dan pengaruh Leverage terhadap Manajemen Laba secara parsial maupun secara simultan. Pengambilan sampling dilakukan dengan metode purposive sampling sehingga diperoleh sebanyak18 perusahaan manufaktur yang terdaftar dibursa efek indonesia (BEI) periode 2015-2018. Teknik analisi data yang digunakan dalam Penelitian ini adalah uji asumsi klasik analisis linear sederhanna dan linear berganda pada taraf signifikansi 5%. Berdasarkan analisis regrresi sederhana bahwa kepemilikan institusional memberikan kontribusi positif secara signifikan terhadap manajaemen laba, komisaris independen dalam perusahaan memeberikan kontribusi poositif dan signifikan terhadap manajemen laba, dewan direksi tidak berpengaruh terhadap manajemen laba, ukuran perusahaan berpangeruh positif tidak signifikan terhadap terhadap manajemen laba ,leverage bepengaruh positif tidak signifikan terhadap manajemn laba. Secara simultan berdasarkan analisis linear berganda kepemilikan institusional, komisaris independen, dewan direksi, ukuran perusahaan dan leverage berpangaruh positif dan signifikan terhadap mnanajemen laba.
URI: http://repository.uma.ac.id/handle/123456789/12098
Appears in Collections:SP - Management

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