PENGARUH CORPORATE GOVERNANCE, PROFITABILITY, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2011-2015

Sugiyanto, Fajar (2017) PENGARUH CORPORATE GOVERNANCE, PROFITABILITY, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2011-2015. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Fajar Sugiyanto, 2017; The Effect of Corporate Governance, Profitability, and Leverage on Earnings Management in Manufacturing Companies listed on IDX Period 2011 - 2015. Thesis, Jakarta: Financial Concentration, Study Program S1 Management, Faculty of Economics, State University of Jakarta. This study aims to determine the effect of Corporate Governance, Profitability, and Leverage on Earnings Management in Manufacturing Companies listed in IDX Period 2011-2015. The Corporate Governance Mechanism used in this research is the Independent Commissioner Size and Audit Committee Size. Profitability ratio used in this research is Return on Asset (ROA). Leverage ratio used in this research is Debt to Equity Ratio (DER). While Earnings Management is proxied with Discretionary Accrual (DAC). The data used in this study is annual report (annual report) manufacturing companies listed on the BEI during the period 2011-2015. The sampling method used in this study using purposive sampling technique is the selection of samples based on criteria devoted to a particular purpose and with consideration Get a representative sample. The model used in this research is panel data with Fixed Effect Model approach. The results showed that the size of the Independent Board of Commissioners and the size of the Audit Committee had an effect on earnings management. While Profitability and Leverage has no effect on Earnings Management. Keywords: Earnings Management, Independent Commissioner Size, Audit Committee Size, Profitability and Leverage.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Dra. Umi Mardiyati, M.Si Pembimbing II: Dr. Gatot Nazir Ahmad S.Si
Subjects: Ilmu Sosial (Social Science) > Ilmu Ekonomi (Economics)
Divisions: Fakultas Ekonomi > S1 Manajemen
Depositing User: Users 39 not found.
Date Deposited: 30 Dec 2017 12:58
Last Modified: 30 Dec 2017 12:58
URI: http://repository.fe.unj.ac.id/id/eprint/2039

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