PENGARUH KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016

HERY YANTO, ROBBY (2017) PENGARUH KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ROBBY HERY YANTO. Audit Committee and Corporate Size on Earnings Management at Manufacturing Companies Listed on BEI Year 2016. Thesis, Jakarta, Economic Education Study Program, Faculty of Economics, Jakarta State University. This research was conducted on manufacturing companies listed on the BEI in 2016. The purpose of this study is to determine whether there is a positive and significant influence between the audit committee on earnings management, positive influence and significant subjective norms on the intention to visit the island of Belitung and the positive and significant influence between the size Companies to earnings management. The research method used is survey method with quantitative approach. Sampling technique used is radom sampling technique as many as 44 companies. The first step in the statistical test of this study is to use the basic assumption test and the classical assumption test. Test the basic assumption with normality test. Test the classical assumption using multicollinearity and heterokedastisitas. The result is normal distributed data as evidenced by the Smirnov-Kolomogrov table with the significance of each variable above 0.05. Data does not have multicollinearity and heterokedasticity in each variable. From result of regression equation obtained Ŷ = 0,444 + 0,033 X1 for audit committee variable, Ŷ = 0,444 + 0,281 X2. Based on t-test, thitung audit committee (2,915)> t table (2.01) and sig 0.006 <5%. Therefore, the decision that can be taken is to accept H1. The tcount of firm size (2.204)> t table (2.01) and sig 0.033 <5%. Therefore, the decision that can be taken is to accept H2. From each variable can be interpreted that audit committee and company size have positive and significant influence to earnings management. While the results of the calculation of coefficient of determination, obtained by 28.1% effect on earnings management at manufacturing companies listed on the BEI in 2016.

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