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All Journal Jurnal Manajemen Indonesia Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis Jurnal Ekonomi dan Manajemen (JEKMA)
Dionysia Kowanda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH EARNING MANAGEMENT DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA Rowland Bismark Fernando Pasaribu; Dionysia Kowanda; Dian Kurniawan
Jurnal Riset Manajemen dan Bisnis Vol. 10 No. 2 (2015): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.v10i2.200

Abstract

ABSTRACT This study aims to investigate the relationship earnings management and mechanisms of good corporate governance (managerial ownership, institutional ownership, public ownership, the audit committee, board size, and proportion of independent board) on the disclosure of corporate social responsibility on companies listed in Indonesia Stock Exchange period 2009-2013. Analysis technique used is multiple linear regression. From the empirical result, the study found that in partial managerial ownership, board size, and proportion of independent board significant influence, while variable earnings management, public ownership, and the audit committee did not significantly affect the disclosure of corporate social responsibility. Keywords: Corporate Social Responsibility, Earnings Management, Good Corporate Governance. ABSTRAK Penelitian ini bertujuan meneliti hubungan earning management dan mekanisme good corporate governance (kepemilikan manajerial, kepemilikan institusional, kepemilikan publik, komite audit, ukuran dewan komisaris, dan proporsi dewan komisaris independen) terhadap pengungkapan corporate social responsibility pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2009-2013. Sampel dipilih menggunakan purposive sampling dan terdapat 24 perusahaan yang memenuhi kriteria.Teknik analisa yang digunakan adalah regresi linier berganda. Hasil penelitian menemukan bahwa secara parsial variabel kepemilikan manajerial, ukuran dewan komisaris, dan proporsi dewan komisaris independen berpengaruh secara signifikan, sedangkan variabel earning management, kepemilikan publik, dan komite audit tidak berpengaruh secara signifikan terhadap pengungkapan corporate social responsibility. Kata Kunci: Tanggungjawab Sosial Perusahaan, Manajemen Laba, Tatakelola Perusahaan yang Baik.
MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN MANAJERIAL DAN LEVERAGE PADA MANAJEMEN LABA PADA EMITEN PERBANKAN DI BURSA EFEK INDONESIA Rowland Bismark Fernando Pasaribu; Dionysia Kowanda; Muhammad Firdaus; Rena Nurul Ummah
Jurnal Riset Manajemen dan Bisnis Vol. 10 No. 1 (2015): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.v10i1.207

Abstract

ABSTRACT This reseach amied at knowing the influence of audit quality, propotion of independent commissioner, audit committe, firm size, managerial ownership and leverage. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 25 companies of banking industry in indonesia stock exchange period 2008-2012. Descriptive analysis, classical test, as well as multiple linear regression by examining the hypothesis using SPSS 20.0 were used to analyzed the data. The result shows that (1) all independent variables simultaneously hasinfluence on earnings management; (2) however partially audit committee, audit quality, managerial ownership and leverage do not affect significantly to earnings management; (3) only firm size and independent commissioner that affect significantly to earning management. Keywords: Earning Management, Good Corporate Governance, Firm Size, Banking ABSTRAK Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris signifikansi parsial dan simultan dari kualitas audit, komisaris independensi audit, komite audit, ukuran perusahaan, struktur kepemilikan, dan leverage terhadap manajemen laba pada emiten perbankan di bursa efek Indonesia periode 2008-2012. Teknik analisis yang digunakan adalah multiregresi. Hasil studi menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan sedangkan secara parsial hanya ukuran perusahaan dan komisi independensi audit yang berpengaruh signifikan terhadap manajemen laba. Kata Kunci: Manajemen Laba, Mekanisme Tata Kelola, Ukuran Perusahaan, Perbankan,
Co-Authors Ahmad Fajri Shauti Citra Wulandari Dian Indah Sari Dian Kurniawan Fikriansyah Fikriansyah Gusti Nyoman Padma Paramitha Muhammad Firdaus Rena Nurul Ummah Rowland Bismark Fernando Pasaribu Rowland Fernando Bismark Pasaribu Sipasulta, Natallios Peter Siti Nurafiah