PENGARUH KUALITAS AUDIT, KOMITE AUDIT, DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA DAN KEPUTUSAN INVESTOR PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45

Sari, Debbi Yunita (2013) PENGARUH KUALITAS AUDIT, KOMITE AUDIT, DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA DAN KEPUTUSAN INVESTOR PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah apakah kualitas audit, komite audit, dan struktur kepemilikan berpengaruh terhadap manajemen laba dan keputusan investor pada perusahaan yang terdaftar di indeks LQ45. Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh kualitas audit, komite audit, dan struktur kepemilikan berpengaruh terhadap manajemen laba dan keputusan investor.Populasi penelitian yaitu 61 perusahaan yang terdaftar di indeks LQ45.Teknik pengumpulan data dilakukan dengan mengumpulkan data sekunder berupa data laporan keuangan.Sampel ditarik dengan metode purposive sampling dan diperoleh 36 data dari 18 perusahaan sampel yang terdaftar di indeks LQ45 tahun 2010-2011.Hasil penelitian menunjukkan secara parsial (Uji t) dapat diketahui bahwa hanya variabel manajemen laba yang berpengaruh terhadap keputusan investor. Hal ini dapat dilihat dari t-hitung (2,142) > t-tabel (2,032) dengan tingkat signifikansi 0,039 lebih kecil dari 0,05. Variabel manajemen laba memberikan nilai adjusted R square sebesar 9,3%. Hal ini berarti sebesar 9,3% variabel dependen keputusan investor dapat dijelaskan oleh variabel independen manajemen laba sedangkan sisanya dipengaruhi oleh variabel lain diluar penelitian sebesar 90,7% (100%-9,3%).Kesimpulan penelitian adalah diketahui bahwa pertama, tidak ada pengaruh kualitas audit, komite audit, dan struktur kepemilikan terhadap manajemen laba dan keputusan investor.Kedua, ada pengaruh manajemen laba terhadap keputusan investor di perusahaan yang terdaftar di indeks LQ45.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorNasirwan, 196807122001121002
Call Number: 657.45 Sar p
Keywords: Manajemen laba; Keputusan investor; Kualitas audit; Komite audit; Struktur kepemilikan
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD4801 Labor. Work. Working class > HD8038 Professions (General). Professional employees
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Fifri Juanda Harahap
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/13440

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