Jurusan Manajemen dan Bisnis

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Browsing Jurusan Manajemen dan Bisnis by Subject "Audit Committee"

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    Pengaruh Corporate Governance Dan Kualitas Audit Terhadap Manajemen Laba
    (Politeknik Negeri Batam, 2015-07-28) Rakhmadiaz, Randy; Lestari, Nanik
    Earnings management is manager effort in manipulating financial report in order to gain profit to benefit their self. This behavior is considered as a fraud because it gives a mislead information to the financial report use. This research aims to determine and analyze the effect frequency of meetings board commissioner, proportion background study economy or financial audit committee, and quality audit against the practice of earnings management. The population used in this study were non financial companies listed on the Stock Exchange during 2010- 2013. The sampling technique used in this research was purposive sampling method and obtained 98 samples. . In this study using multiple regression analysis and descriptive statistics for the analysis of the data with the help of the program eviews 8.1. Based on the result of the hypothetical examination in this research, it proved that (1) frequency of meetings board commissioner does not have a significant effect against earnings management. (2) proportion background study economy or financial audit committee has a significant effect against earnings management. (3) quality audit does not have a significant effect against earnings management.
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    Pengaruh Corporate Social Responsibility Dan Corporate Governance Terhadap Nilai Perusahaan (Bukti Empiris Pada Perusahaan Non Keuangan Indonesia Dan Singapura)
    (Politeknik Negeri Batam, 2015-07-29) Ridiasrini, Dita; sinarti, sinarti
    This research aims to investigate the influence of corporate social responsibility and corporate governance which is proxied by managerial ownership, institutional ownership, the proportion of commissioners, the proportion of independent commissioners, and the total of audit committee members. The data used are secondary data from annual report of non-financial companies in Indonesia and Singapore. This research was conducted in 60 non-financial companies in Indonesia Stock Exchange and 28 non-financial companies in the Singapore Exchange that selected by purposive sampling method. This research tested with multiple linear regression analysis, t-test, and coefficient of determination test. The research results show that the disclosure of corporate social responsibility, proportion of commissioners, and total of audit committee have a positive and significant, the proportion of independent commissioners has positive and insignificant, managerial ownership has negative and significant, and institutional ownership has negative and insignificant on the Indonesian firm value. In contrast to the results of research in Singapore, that institutional ownership, proportion of the commissioners, and total of audit committee members have positive and significant, disclosure of corporate social responsibility and the proportion of independent commissioners have positive and insignificant, and managerial ownership has negative and significant on the firm value.