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UEU » Undergraduate Theses » Akuntansi Posted by [email protected] at 17/01/2020 10:36:02 • 156 Views
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT, UKURAN DEWAN DIREKSI DAN UKURAN DEWAN KOMISARIS TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFECreated by :
ANDRI WIJAYA ( 20160102153 )
Subject: | MANAJEMEN KEUNTUNGAN PROPERTI | Alt. Subject : | MANAGEMENT ADVANTAGES PROPERTY | Keyword: | MANAJERIAL KOMISARIS KOMITE AUDIT |
Description:
Penelitian ini bertujuan untuk mengkaji pengaruh kepemilikan manajerial, kepemilikan institusional, komisaris independen, komite audit, ukuran dewan direksi dan ukuran dewan komisaris terhadap praktik manajemen laba pada perusahaan sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016 - 2018, baik secara simultan maupun secara parsial.
Jenis penelitian ini adalah kausalitas, menggunakan data sekunder, pengambilan sampel dilakukan dengan metode Purposive Sampling, serta data analisis dengan menggunakan Analisis Regresi Linear Berganda. Hasil penelitian menunjukan bahwa secara simultan variabel kepemilikan manajerial, kepemilikan institusional, komisaris independen, komite audit, ukuran dewan direksi dan ukuran dewan komisaris berpengaruh signifikan terhadap praktik manajemen laba. Secara parsial menunjukan bahwa variabel kepemilikan manajerial dan komisaris independen berpengaruh terhadap praktik manajemen laba. Sedangkan variabel kepemilikan institusional, komite audit, ukuran dewan direksi dan ukuran dewan komisaris tidak berpengaruh terhadap praktik manajemen laba. Adjusted R Square 41,5%, sisanya 58,5% dipengaruhi oleh variabel lain.
Contributor | : |
- Yosevin Karnawati,SE.,MM.,M.Ak
| Date Create | : | 17/01/2020 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-20160102153 | Collection ID | : | 20160102153 |
Source : Undergraduate Theses of Accounting
Relation Collection: Fakultas Ekonomi dan Bisnis
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @Perpustakaan Universitas Esa Unggul 2020
Publication URL : https://digilib.esaunggul.ac.id/pengaruh-kepemilikan-manajerial-kepemilikan-institusional-komisaris-independen-komite-audit-ukuran-dewan-direksi-dan-ukuran-dewan-komisaris-terhadap-praktik-manajemen-laba-pada-perusahaan-sub-sektor-property-dan-real-estate-yang-terdaftar-di-bursa-efe-14211.html
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