Pengaruh Corporate Governance (Keanggotaan Wanita), Ukuran Perusahaan Dan Leverage Terhadap Manajemen Laba
| dc.contributor.advisor | Kartikaningdyah, Ely | |
| dc.contributor.author | Octaviani, Sisca | |
| dc.date.accessioned | 2023-01-09T06:05:54Z | |
| dc.date.available | 2023-01-09T06:05:54Z | |
| dc.date.issued | 2018-09 | |
| dc.description.abstract | The purpose of this study was to examine the effect of corporate governance (female membership), company size and leverage on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2012- 2016. The independent variables in this study were the Board of Commissioners of Women, Women's Board of Directors, Women's Audit Committee, Company Size and Leverage, while the dependent variable in this study was earnings management as measured by discretionary accruals using the Dechow et. al. (1995). Withdrawal of the research sample used purposive sampling method which obtained the results of 225 samples of manufacturing companies and the data used were panel data. This study uses multiple linear regression analysis with Eviews version 10. The results of this study indicate that the female board of directors affects earnings management while the female board of commissioners, women's audit committee, company size, and leverage do not affect earnings management. | en_US |
| dc.description.abstrak | Tujuan penelitian ini adalah untuk menguji pengaruh corporate governance (keanggotaan wanita), ukuran perusahaan dan leverage terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2016. Adapun variabel independen dalam penelitian ini adalah Dewan Komisaris Wanita, Dewan Direksi Wanita, Komite Audit Wanita, Ukuran Perusahaan dan Leverage, sedangkan variabel dependen dalam penelitian ini adalah manajemen laba yang diukur dengan discretionary accruals menggunakan model Dechow et. al. (1995). Penarikan sampel penelitian menggunakan metode purposive sampling yang mendapatkan hasil 225 sampel perusahaan manufaktur dan data yang digunakan adalah data panel. Penelitian ini menggunakan analisis regresi linier berganda dengan Eviews versi 10. Hasil penelitian ini menunjukkan bahwa dewan direksi wanita berpengaruh terhadap manajemen laba sedangkan dewan komisaris wanita, komite audit wanita, ukuran perusahaan, dan leverage tidak mempengaruhi manajemen laba. | en_US |
| dc.identifier.uri | https://repository.polibatam.ac.id/xmlui/handle/123456789/1011 | |
| dc.publisher | Politeknik Negeri Batam | en_US |
| dc.subject | Manajemen Bisnis | en_US |
| dc.subject | Akuntansi Manajerial | en_US |
| dc.subject | Management and Auxiliary Service (Manajemen dan Ilmu yang Berkaitan) | en_US |
| dc.subject | Economics (Ilmu Ekonomi) | en_US |
| dc.subject | Social Problems and Services; Associations (Permasalahan Sosial, Layanan Sosial; Asosiasi) | en_US |
| dc.title | Pengaruh Corporate Governance (Keanggotaan Wanita), Ukuran Perusahaan Dan Leverage Terhadap Manajemen Laba | en_US |
| dc.title.alternative | Effect of Corporate Governance (Women's Membership), Company Size and Leverage on Profit Management | en_US |
| dc.type | Thesis | en_US |