ABSTRACT
The role of the board of commissioners to give effect to earnings management in overseeing the management of balancing interests so that no earnings management. The audit committee also has a role in assisting the board of commissioners to improve the quality of financial statements that earnings management can not occur. The purpose of this study was to determine the effect of income manajamen happened to manufacturing companies measured by discretionary accruals and is influenced by the proportion of independent board and audit committee size. Samples were taken by using purposive sampling method in order to obtain a sample of 22 companies listed on the Indonesia Stock Exchange (www.idx.co.id) in 2010-2012. Processing method used is multiple linear regression analysis.
Keyword : Independent Board, Audit Committee, and Earnings Management.
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ABSTRAK
Peran dewan komisaris memberikan pengaruh terhadap manajemen laba dalam mengawasi penyeimbangan kepentingan manajemen sehingga tidak terjadi manajemen laba. Komite audit juga memiliki peran dalam
membantu dewan
komisaris untuk meningkatkan kualitas laporan keuangan sehingga manajemen laba tidak dapat terjadi. Tujuan penelitian ini untuk mengetahui pengaruh manajamen laba yang terjadi pada perusahaan manufaktur diukur dengan discretionary accrual dan dipengaruhi oleh proporsi dewan komisaris independen dan ukuran komite audit. Sampel diambil dengan menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 22 perusahaan yang terdaftar di Bursa Efek Indonesia (www.idx.co.id) pada tahun 2010-2012. Metode pengolahan yang digunakan adalah analisis regresi linier berganda.
Kata Kunci: Dewan Komisaris Independen, Komite Audit, dan Manajemen Laba.
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DAFTAR ISI
Halaman HALAMAN JUDUL........................................................................................................... i HALAMAN PENGESAHAN ............................................................................................. ii SURAT PERNYATAAN KEASLIAN SKRIPSI ............................................................... iii PERNYATAAN PUBLIKASI LAPORAN PENELITIAN................................................ iv KATA PENGANTAR ........................................................................................................ v ABSTRACT .......................................................................................................................... viii ABSTRAK .......................................................................................................................... ix DAFTAR ISI ....................................................................................................................... x DAFTAR GAMBAR .......................................................................................................... xiv DAFTAR TABEL ............................................................................................................... xv DAFTAR RUMUS.............................................................................................................. xvi DAFTAR LAMPIRAN ....................................................................................................... xvii
BAB I PENDAHULUAN 1.1 Latar Belakang ............................................................................................ 1 1.2 Identifikasi Masalah .......................................................................................... 6 1.3 Tujuan Penelitian............................................................................................... 6 1.4 Kegunaan Penelitian .......................................................................................... 6
BAB II KAJIAN PUSTAKA
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2.1 Landasan Teori .................................................................................................. 8 2.1.1 Dewan Komisaris Independen .................................................................. 8 2.1.1.1 Peran dan Tanggung Jawab Dewan Komisaris ............................ 9 2.1.1.2 Fungsi dan Tugas Dewan Komisaris............................................ 10 2.1.1.3 Keanggotaan Komisaris ............................................................... 13 2.1.2 Komite Audit ............................................................................................ 14 2.1.2.1 Peran dan Tanggung Jawab Komite Audit................................... 15 2.1.2.2 Fungsi dan Tugas Komite Audit .................................................. 16 2.1.2.3 Keanggotaan Komite Audit.......................................................... 18 2.1.3 Toeri Keagenan......................................................................................... 19 2.1.3.1 Pengaruh Dewan Komisaris dan Teori Keagenan ........................ 22 2.1.3.2 Pengaruh Komite Audit dan Teori Keagenan .............................. 23 2.2 Manajemen Laba ............................................................................................... 25 2.2.1 Faktor yang Mempengaruhi Earnings Management ................................ 27 2.2.1.1 Discretionary Accruals ................................................................ 31 2.2.2 Hubungan Dewan Komisaris terhadap Manajemen Laba ........................ 32 2.2.3 Hubungan Komite Audit terhadap Manajemen Laba ............................... 34 2.3 Hasil Penelitian Terdahulu ................................................................................ 35 2.4 Kerangka Pemikiran .......................................................................................... 39 2.5 Pengembangan Hipotesis .................................................................................. 41 2.5.1 Proporsi Dewan Komisaris Independen dan Manajemen laba ................. 42 2.5.2 Ukuran Komite Audit dan Manajemen Laba ........................................... 43 2.5.3 Hipotesis Simultan .................................................................................... 46
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BAB III METODE PENELITIAN 3.1 Objek Penelitian ................................................................................................ 48 3.2 Teknik Pengumpulan Data ................................................................................ 48 3.2.1 Jenis Data Penelitian ................................................................................. 49 3.2.2 Sumber Data Penelitian ............................................................................ 49 3.3 Populasi dan Sampel ......................................................................................... 50 3.3.1 Populasi .................................................................................................... 50 3.3.2 Sampel ...................................................................................................... 50 3.4 Operasionalisasi Variabel .................................................................................. 52 3.4.1 Variabel Dependen ................................................................................... 52 3.4.2 Variabel Independen ................................................................................. 54 3.4.2.1 Proporsi Dewan Komisaris Independen ........................................ 55 3.4.2.2 Ukuran Komite Audit .................................................................... 56 3.5 Analisis Data ..................................................................................................... 57 3.5.1 Statistik Deskriptif .................................................................................... 57 3.5.2 Uji Asumsi Klasik .................................................................................... 57 3.5.3 Uji Hipotesis ............................................................................................. 61
BAB IV HASIL DAN PEMBAHASAN 4.1 Hasil Penelitian ............................................................................................................. 64 4.1.1 Statistik Deskriptif ..................................................................................... 64 4.1.2 Uji Asumsi Klasik ..................................................................................... 65
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4.1.2.1 Uji Normalitas ............................................................................... 65 4.1.2.2 Uji Multikolinearitas ..................................................................... 66 4.1.2.3 Uji Heteroskedastisitas .................................................................. 67 4.1.2.4 Uji Autokorelasi ............................................................................ 68 4.1.3 Metode Analisa Data ................................................................................. 68 4.1.4 Uji Hipotesis .............................................................................................. 70 4.2 Pembahasan Hasil Pengujian ........................................................................................ 72
BAB V SIMPULAN DAN SARAN 5.1 Simpulan ....................................................................................................................... 75 5.2 Keterbatasan Penelitian ................................................................................................. 75 5.3 Saran.............................................................................................................................. 76
DAFTAR PUSTAKA ......................................................................................................... 78 LAMPIRAN ........................................................................................................................ 82 DAFTAR RIWAYAT HIDUP ............................................................................................ 99
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DAFTAR GAMBAR
Halaman Gambar 2.1 Kerangka Konseptual ...................................................................................... 40 Gambar 3.1 Grafik Normal Q-Q Plot .................................................................................. 58 Gambar 4.1 Grafik Hasil Uji Heteroskedastisitas .............................................................. 67
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DAFTAR TABEL
Halaman Tabel 2.1 Ringkasan Peneliti Terdahulu ............................................................................. 36 Tabel 3.1 Spesifikasi Sampel .............................................................................................. 51 Tabel 4.1 Hasil Statistik Deskriptif Penelitian ................................................................... 64 Tabel 4.2 Hasil Uji Normalitas One-Sample Kolmogorov-Smirnov Test .......................... 65 Tabel 4.3 Hasil Uji Multikolinearitas.................................................................................. 66 Tabel 4.4 Hasil Uji Autokorelasi ........................................................................................ 68 Tabel 4.5 Hasil Regresi Linear Berganda ........................................................................... 69 Tabel 4.6 Pengaruh X1 Terhadap Y.................................................................................... 71 Tabel 4.7 Pengaruh X2 Terhadap Y.................................................................................... 71
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DAFTAR RUMUS
Halaman Rumus 3.1 Total Accruals ................................................................................................... 53 Rumus 3.2 Persamaan Regresi OLS (Ordinary Least Square) ........................................... 53 Rumus 3.3 Nondiscretionary Accruals Model (NDA) ........................................................ 54 Rumus 3.4 Discretionary Accruals ..................................................................................... 54 Rumus 3.5 Proporsi dari Dewan Komisaris ........................................................................ 56 Rumus 3.6 Ukuran Komite Audit ....................................................................................... 56 Rumus 3.7 Persamaan Regresi Uji Glejser ......................................................................... 60 Rumus 3.8 Metode Regresi Berganda ................................................................................. 61
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DAFTAR LAMPIRAN
Halaman Lampiran 1 Nama Perusahaan ............................................................................................ 81 Lampiran 2 Tabulasi Data ................................................................................................... 84 Lampiran 3 Spesifikasi Sampel........................................................................................... 87 Lampiran 4 Hasil Output SPSS ........................................................................................... 89
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