PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN TINGKAT FINANCIAL DISTRESS TERHADAP PRAKTIK EARNING S MANAGEMENT DENGAN STIKCY COST SEBAGAI VARIABEL MODERATING.(Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016)
| Main Author: | Agro Niago Utomo, 1411031001 |
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| Format: | Bachelors NonPeerReviewed Book Report |
| Terbitan: |
FAKULTAS EKONOMI DAN BISNIS
, 2018
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| Subjects: | |
| Online Access: |
http://digilib.unila.ac.id/31691/1/ABSTRAK.pdf http://digilib.unila.ac.id/31691/2/SKRIPSI%20FULL.pdf http://digilib.unila.ac.id/31691/3/SKRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf http://digilib.unila.ac.id/31691/ |
Daftar Isi:
- Penelitian ini bertujuan untuk mengetahui pengaruh penerapan good corporate governance dan tingkat financial distress terhadap praktik earning s management dengan stikcy cost sebagai variabel moderating pada perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2012-2016. Perusahaan yang mengalami kondisi kesulitan keuangan cenderung melakukan praktik earnings management untuk selalu memberikan signal baik dimata investor.Terdapat informasi lain yang dapat digunakan untuk memprediksi terjadinya earnings management, yaitu mekanisme corporate governance yang ada dalam perusahaan. Penelitian ini menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2012-2016 sebagai sampel. Menggunakan metode kuantitatif dengan data sekunder dari Bursa Efek Indonesia, penelitian ini memiliki 44 perusahaan sampel yang di seleksi berdasarkan teknik purposive sampling pada tahun 2012-2016 dari 119 perusahaan yang diobservasi. Analisis data menggunakan analisis linier berganda dengan software SPSS 23. Hasil dari penelitian ini menunjukkan bahwa mekanisme good corporate governance dan sticky cos berpengaruh negatif terhadap praktik earnings management. Namun financial distress tidak berpengaruh negatif terhadap earnings management, kemudian sticky cost memoderasi pengaruh mekanisme good corporate governance terhadap earnings management, dan pengaruh financial distress terhadap praktik earnings management . Kata kunci: good corporate governance, earnings management, financial distress, sticky cost EFFECT OF APPLICATION OF GOOD CORPORATE GOVERNANCE AND FINANCIAL DISTRESS LEVEL TO EARNING S MANAGEMENT PRACTICE WITH STICK COST AS A MODERATING VARIABLE. (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange 2012-2016) This research aims to determine the effect of the implementation of good corporate governance and the level of financial distress on earning s management practices with stikcy cost as a moderating variable on manufacturing companies listed on the stock exchange indonesia 2012-2016. Companies experiencing financial difficulties tend to practice earnings management to always provide a good signal in the eyes of investors. Other information can be used to predict the occurrence of earnings management, ie corporate governance mechanisms that exist within the company. This study uses a manufacturing company listed on the Indonesia Stock Exchange (BEI) from 2012-2016 as a sample. Using quantitative methods with secondary data from Indonesia Stock Exchange, this study has 44 sample companies selected by purposive sampling technique in 2012-2016 from 119 observed companies. Data analysis using multiple linear analysis with SPSS 23 software. The result of this research indicate that good corporate governance mechanism and sticky cost have negative effect to earnings management practice, but financial distress does not negatively affect earnings management, then sticky costs moderate the influence of good corporate governance mechanisms on earnings management, and financial distress to earnings management practices Keywords: good corporate governance, earnings management, financial distress, sticky cost