PENGARUH MEKANISME CORPORATE GOVERNANCE, ASIMETRI INFORMASI, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2010

Putri, Yudith Hanifah (2012) PENGARUH MEKANISME CORPORATE GOVERNANCE, ASIMETRI INFORMASI, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2010. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Yudith Hanifah Putri, 2012; The Influence of Corporate Governance Mechanism, information asymmetry, and Firm Size on Earnings Management in Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) Years 2008-2010. Thesis. Department of Accounting Faculty of Economics, State University of Jakarta. This study aims to determine the effect of corporate governance mechanisms, information asymmetry, and firm size on earnings management either simultaneously or partially. Mechanisms of corporate governance variables in this study consisted of institutional ownership, managerial ownership, independent commissioners, and the independent audit committee. Information asymmetry variables were measured using the bid-ask spread. The company size variable is measured by the natural logarithm of total assets. Earnings management variables in this study were measured using a modified model of Jones (1995). Sample of this study is the listing of manufacturing companies in Indonesia Stock Exchange (BEI) in 2008-2010. This study used purposive sampling method in determining the amount of sample used and acquired 16 companies that are used as samples. Analysis tool used is multiple linear regression analysis at a significance level of 5%. The results of simultaneous hypothesis testing showed that the three independent variables, namely the mechanism of corporate governance, information asymmetry, and firm size had influence to earnings management. Meanwhile, partial results show managerial ownership and information asymmetry had influence to earnings management. While institutional ownership, independent commissioners, independent audit committees, and Firm size had not influence to earnings management. From the research we can conclude that corporate governance mechanisms have not been carried out effectively, it can be seen from the four indicators, only managerial ownership had influenced to earnings management. For regulators that are expected to make a rule that can enforce good corporate governance better.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Ratna Anggraini Zr, SE, Akt, M.Si. Pembimbing II: Rida Prihatni, SE,Akt, M.Si.
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 03 Apr 2018 07:22
Last Modified: 03 Apr 2018 07:22
URI: http://repository.fe.unj.ac.id/id/eprint/4163

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