| dc.contributor.advisor | EVI RAHMAWATI | |
| dc.contributor.author | WINANDRA, RAKA | |
| dc.date.accessioned | 2016-10-28T02:12:43Z | |
| dc.date.available | 2016-10-28T02:12:43Z | |
| dc.date.issued | 2016-08-16 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/5498 | |
| dc.description | Penelitian ini bertujuan untuk menguji pengaruh diversifikasi geografis, diversifikasi operasi dan mekanisme corporate governance terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, Bursa Efek Austalia dan Bursa Efek Singapura periode 2014. Variabel yang di uji dalam penelitian ini terdiri dari diversifikasi geografis, diversifikasi operasi, kepemilikan institusional dan komite audit.
Penelitian ini menggunakan metode purposive sampling dalam menentukan jumlah sampel yang digunakan, diperoleh 69 perusahaan manufaktur Indonesia, 57 perusahaan manufaktur Australia dan 61 perusahaan manufaktur Singapura. Pengujian yang dilakukan antara lain : statistic deskriptif, asumsi klasik, regresi berganda, F test, t test, chow test dan koefisien determinasi.
Hasil penelitian : 1) Diversifikasi geografis berpengaruh positif terhadap manajemen laba di Indonesia, Australia dan Singapura, 2) Diversifikasi operasi berpengaruh positif terhadap manajemen laba di Indonesia, 3) Diversifikasi operasi berpengaruh negatif terhadap manajemen laba di Australia dan Singapura, 4) Kepemilikan institusional tidak berpengaruh terhadap manajemen laba di Indonesia, Australia dan Singapura, 5) Komite audit tidak berpengaruh terhadap manajemen laba di Indonesia, Australia dan Singapura, 6) Terdapat perbedaan tingkat praktik manajemen laba di Indonesia, Australia dan Singapura, 7) Terdapat perbedaan pengaruh diversifikasi geografis, diversifikasi operasi dan mekanisme corporate governance terhadap manajemen laba di Indonesia dan Australia serta Indonesia dan Singapura, 8) Tidak terdapat perbedaan pengaruh diversifikasi geografis, diversifikasi operasi dan mekanisme corporate governance terhadap manajemen laba di Australia dan Singapura. | en_US |
| dc.description.abstract | This study aimed to verify the influence of geographic diversification, operation diversification and corporate governance mechanisms to earnings management on Manufacturing companies listed in Indonesia Stock Exchange period 2014. The variables tested in this study consisted the geographic diversification, operation diversification, institutional ownership and audit committee.
This study using purposive sampling method in determining the number of samples used, obtained 69 Indonesia manufacturing companies, 57 manufacturing companies in Australia and 61 manufacturing companies in Singapore. Test performed include : descriptive statistics, classical assumptions, regression, F test, t test, chow test and coefficient of determination. Result of the study : 1) the geographic diversification positively affects to earnings management in Indonesia, Australia and Singapore. 2) the operation diversification positively affects to earnings management in Indonesia. 3) the operation diversification negatively affects to earnings management in Australia and Singapore. 4) the institutional ownership did not affects to earnings management in Indonesia, Australia and Singapore. 5) the audit committee did not affects to earnings management in Indonesia, Australia and Singapore. 6) there are differences in the practice level of earnings management in Indonesia, Australia and Singapore. 7) there are differences effect of geographic diversification, operation diversification and corporate governance mechanisms on earnings management between Indonesia-Australia and Indonesia-Singapore. 8) there are not differences effect of geographic diversification, operation diversification and corporate governance mechanisms on earnings management between Australia-Singapore | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Geographic diversification, operation diversification, institutional ownership, audit committee and earnings management. Diversifikasi geografis, diversifikasi operasi, kepemilikan institusional, komite audit dan manajemen laba | en_US |
| dc.title | PENGARUH DIVERSIFIKASI GEOGRAFIS, DIVERSIFIKASI OPERASI DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang list di Bursa Efek Indonesia, Bursa Efek Australia dan Bursa Efek Singapura tahun 2014) | en_US |
| dc.type | Thesis
SKR
FE
480 | en_US |
