PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015
| Main Author: | -, MASNI |
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| Format: | Thesis |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
http://repository.unhas.ac.id/handle/123456789/25870 |
Daftar Isi:
- ABSTRAK Pengaruh Good Corporate Governance, Profitabilitas dan Leverage terhadap Manajemen Laba pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015 The Effect of Good Corporate Governance, Profitability, and Leverage to Earnings Management in Property and Real Estate Company Listed on the Indonesia Stock Exchange for Period 2013-2015 Masni Harryanto Syamsuddin Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance, profitabilitas dan leverage terhadap manajemen laba. Good corporate governance diukur dengan proporsi komisaris independen dan independensi komite audit. Profitabilitas diukur dengan return on investment (ROI), leverage diukur dengan debt to total asset, dan manajemen laba diukur dengan nilai discretionary accrual menggunakan model modified jones. Sampel yang digunakan dalam penelitian ini yakni 41 perusahaan properti dan real estate yang tercatat di Bursa Efek Indonesia (BEI) dengan periode pengamatan selama 3 tahun yakni pada tahun 2013-2015. Metode pengambilan sampel menggunakan purposive sampling dan metode analisis data menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa proporsi komisaris independen, independensi komite audit, dan leverage tidak berpengaruh signifikan terhadap manajemen laba, sedangkan profitabilitas memiliki pengaruh signifikan terhadap manajemen laba. Kata Kunci: Good Corporate Governance, Profitabilitas, Leverage, Manajemen laba This study aimed to analyze the influence of good corporate governance, leverage, and profitability to earnings management. Good corporate governance is measured using proportion of independent commissioners and audit committee independence. Profitability is measured by return on investment (ROI), leverage measured by debt to total asset, and earnings management measured by value of discretionary accrual using a modified jones model. The sample used in this study were 41 companies listed in Indonesian Stock Exchange in 2013-2015. The sampling method using purposive sampling and method of data analysis using multiple regression analysis. Result of this study shows that proportion of independent commissioners, audit committee independence and leverage has no significant effect on earnings management, while the profitability have a significant effect on earnings management. Keywords: Good Corporate Governance, Profitability, Leverage, Earnings Management