Artikel Ilmiah : P2CD09012 a.n. FUJI WINDYA SARI
| NIM | P2CD09012 |
|---|---|
| Namamhs | FUJI WINDYA SARI |
| Judul Artikel | PENGARUH EFEKTIFITAS IMPLEMENTASI PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DALAM MENURUNKAN TINDAKAN MANAJEMEN LABA DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABLE MODERATING (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia) |
| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menganalisis pengaruh efektifitas implementasi prinsip-prinsip good corporate governance dalam menurunkan partek manajemen laba dengan debt to equity ratio sebagai variable moderating. Sample pada penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2009-2011 sebanyak 14 perusahaan. Variable Independen dalam penelitian ini adalah prinsip-prinsip good corporate governance yaitu prinsip responsibilitas, prinsip akuntabilitas, prinsip transparansi, dan prinsip kewajaran. manajemen laba sebagai variable dependent dan Debt to equity ratio sebagai variable moderatingnya. Berdasarkan hasil analisi regresi berganda, penelitian ini menyimpulkan bahwa, prinsip responsibilitas dan prinsip akuntabilitas berpengaruh positif signifikan terhadap tindakan manajemen laba. Prinsip transparansi tidak berpengaruh signifikan positif terhadap manajemen laba. Dan debt to equity ratio tidak dapat memoderasi hubungan antara transparansi terhadap manajemen laba. |
| Abtrak (Bhs. Inggris) | The study aims to analyze the effectiveness and implication of good corporate govenance principle be able relegated earnings management practice, with Debt to equity ratio as moderating variable, The population of this research is all public banks companies existed in Indonesia in the year of 2009-2011, which were listed in Indonesia Stock Exchange. Sample used in this study were as many as 14 company. Independent variable used in this study were good corporate governance principle, its that responsibility, accountability, Transparency, Fairness. Dependent variable used in this study were earnings management with debt to equity ratio as moderating variable. Based On the result of multiple linear regresion analysis, the study concluded that the responsibility principle and earnings management were significantly positif effect, accountability principle and earnings management were significantly positif effect, while transparency principle and earnings management were not sinificantly positif effect, and the result found that debt to equity ratio unable moderate relation between transparency principle and earnings management. |
| Kata kunci | earnings management, good corporate governance principle, debt to equity ratio |
| Pembimbing 1 | Dr. Eko Haryanto, M.Si, Ak. |
| Pembimbing 2 | Dr. Siti Magfiroh, M.Si, Ak. |
| Pembimbing 3 | |
| Tahun | 2013 |
| Jumlah Halaman | 23 |
| Tgl. Entri | (belum diset) |