PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KOMITE AUDIT, DAN PROPORSI DEWAN KOMISARIS TERHADAP MANAJEMEN LABA YANG TERDAFTAR DI BURSA EFEK INDONESIA

SIRAIT, YOSEP HALOMOAN (2018) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KOMITE AUDIT, DAN PROPORSI DEWAN KOMISARIS TERHADAP MANAJEMEN LABA YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, UNIMED.

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1. NIM. 7143220036 COVER.pdf - Published Version

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2. NIM. 7143220036 APPROVAL SHEET.pdf - Published Version

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3. NIM. 7143220036 ABSTRACT.pdf - Published Version

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4. NIM. 7143220036 PREFACE.pdf - Published Version

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5. NIM. 7143220036 TABLE OF CONTENTS.pdf - Published Version

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6. NIM. 7143220036 ILLUSTRATION.pdf - Published Version

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7. NIM. 7143220036 TABLES.pdf - Published Version

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9. NIM. 7143220036 CHAPTER I.pdf - Published Version

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Abstract

This study aims to examine the influence of Corporate Social Responsibility, Audit Committee, and the Proportion of the Board of Commissioners on Earning Management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population in this study were all manufacturing companies listed on the IDX for the period 2014-2016. Of the 147 listed companies, 17 sample companies were selected using purposive sampling method. The data used in this study is secondary data, by downloading financial statements from the site www.idx.co.id. Data analysis techniques used are descriptive statistics, classical assumption tests and multiple regression analysis. The results of testing hypotheses obtained with a significant level of 5% indicate that simultaneously Corporate Social Responsibility, Audit Committee and Proportion of the Board of Commissioners significantly influence the significant value of 0.003 < 0.05 against Earning Management. While the partial test results using t test shows that Corporate Social Responsibility partially through t test with a significance value of 0.114 > 0.05 does not affect earnings management. audit committee partially through t test with a significance value of 0.021 < 0.05 influencing earnings management. that means in this case the higher the frequency of meetings held will increase the effectiveness of the audit committee in supervising management (agents) so as not to try to optimize their own interests. The proportion of the Board of Commissioners partially through the t test with a significance value of 0.017 <0.05 has an effect on earnings management. this means that the results of the testing in this study indicate that the greater the number of members of the board of commissioners, the less likely the occurrence of earnings management. This study proves that the number of commissioners will provide more effective supervision in monitoring management performance.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIP
Thesis advisorKholis, Azizul197502272002121004
Call Number: SK-2018 AKT 113
Keywords: Pengaruh CSR ; Manajemen Laba
Subjects: S Agriculture > SF Animal culture > SF111 Cost, yield, and profit. Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: astina hartono lubis
Date Deposited: 19 Oct 2018 09:50
URI: http://digilib.unimed.ac.id/id/eprint/30996

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