Analisis Pengaruh Kepemilikan Manajerial, Kualitas Audit dan Komite Audit Terhadap Manajemen Laba dan Dampaknya Terhadap Nilai Perusahaan (Studi Pada Perusahaan anufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

Sitanggang, Sri Ningsih (2020) Analisis Pengaruh Kepemilikan Manajerial, Kualitas Audit dan Komite Audit Terhadap Manajemen Laba dan Dampaknya Terhadap Nilai Perusahaan (Studi Pada Perusahaan anufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). Masters thesis, UNIMED.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, kualitas audit dan komite audit terhadap manajemen laba dan dampaknya terhadap nilai perusahaan. Penelitian dilakukan pada perusahaan manufaktur sektor barang konsumsi yang tercatat di Bursa Efek Indonesia pada tahun 2014-2018. Teknik pengambilan sampel menggunakan teknik Purposive Sampling dan diperoleh 10 perusahaan yang menjadi sampel. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi berganda dan analisis regresi sederhana. Hasil penelitian ini menunjukkan bahwa: pertama, kepemilikan manajerial tidak memiliki pengaruh signifikan terhadap manajemen laba pada perusahaan manufaktur sektor barang konsumsi yang tercatat di Bursa Efek Indonesia. Dilihat bahwa t-hitung pada variabel kepemilikan manajerial lebih kecil dari pada t-tabel (0,152 < 1,678) dengan nilai ignifikansi 0,880 > 0,05. Kedua, kualitas audit berpengaruh terhadap manajemen laba pada perusahaan manufaktur sektor barang konsumsi yang tercatat di Bursa Efek Indonesia. Dilihat bahwa t-hitung pada variabel kualitas audit lebih besar dari pada t-tabel (2,274 > 1,678), dengan nilai signifikansi 0,028 < 0,05. Ketiga, komite audit berpengaruh signifikan terhadap manajemen laba pada perusahaan manufaktur sektor barang konsumsi yang tercatat di Bursa Efek Indonesia. Dilihat bahwa t-hitung pada variabel komite audit lebih besar dari t-tabel (2,894 > 1,678), dengan nilai signifikansi 0,006 < 0,05. Keempat, manajemen laba berpengaruh signifikan terhadap nilai perusahaan pada perusahaan manufaktur sektor barang konsumsi yang tercatat di Bursa Efek Indonesia. Dilihat bahwa t-hitung pada variabel manajemen laba lebih besar dari t-tabel (3,863 > 1,676), dengan nilai signifikansi 0,000 < 0,05

Item Type: Thesis (Masters)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorIkhsan, Arfannidn0028017901
Thesis advisorNasirwan, nidn0012076803
Call Number: 657.45 Sit a
Keywords: Kepemilikan Manajerial; Kualitas Audit; Komite Audit; Manajemen Laba, Nilai Perusahaan.
Subjects: H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Program Pasca Sarjana > Akuntansi
Depositing User: Mrs Catur Dedek Khadijah
Date Deposited: 07 Jun 2021 01:59
URI: http://digilib.unimed.ac.id/id/eprint/42425

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