Pengaruh Risiko Bisnis dan Mekanisme Corporate Governance Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2017)

Yudiashari, Irwansyah and , Dr. Triyono M.Si, Ak (2020) Pengaruh Risiko Bisnis dan Mekanisme Corporate Governance Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to expose the effect of business risk and corporate governance mechanisms toward earnings management. The secondary data employed in this study were taken from Indonesia Stock Exchange (IDX) website (www.idx.co.id). The purposive sampling method was done by drawing samples based on research objectives and the determined criterion. Such criterion was manufacturing companies issuing financial statement which are expressed in rupiah and ended on December 31 during the 2016–2017 observation periods. In addition, the descriptive statistic, classical assumptions, and multiple linear regression analysis were applied as the analytical tools. The results show that business risk variable significantly affects the earnings management. Meanwhile, the audit committee variable, independent commissioners and the quality of auditors do not significantly influence earnings management. Further research should use other audit quality proxies or components, such as the competence and independence dimensions by using principal factor analysis for a better construction.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: corporate governance mechanisms, business risk, earnings management.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: IRWANSYAH YUDIASHARI
Date Deposited: 18 Jan 2021 01:34
Last Modified: 18 Jan 2021 01:34
URI: http://eprints.ums.ac.id/id/eprint/88446

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