PENGARUH MEKANISME “TATA KELOLA PERUSAHAAN YANG BAIK” TERHADAP MANAJEMEN LABA SEBELUM DAN SETELAH PSAK KONVERGENSI IFRS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ILEH, SATRIA (2015) PENGARUH MEKANISME “TATA KELOLA PERUSAHAAN YANG BAIK” TERHADAP MANAJEMEN LABA SEBELUM DAN SETELAH PSAK KONVERGENSI IFRS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Diploma thesis, UNIVERSITAS ANDALAS.

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Abstract

This study aims to determine the effect of differences in the mechanism of "Good Corporate Governance" on Earnings Management, before and after PSAK convergence IFRS, the companies listed on the Stock Exchange 2010-2013. The population in this study amounted to 136 manufacturing company, find were the criteria of the results obtained by 65 companies manufacturing in accordance with the sample selection criteria. This study using a different test analysis sample t-test and test Paired Sample t - test. Good corporate governance is an independent variable that includes internal and external mechanisms. The results showed that before PSAK convergence IFRS is independent commissioner board composition, audit committee composition, institutional ownership, quality audits negative effect is not a significant on earnings management, and commissioner board size, managerial ownership positive effect is not a significant on earnings management, whereas after PSAK convergence IFRS, the independent commissioner board composition, audit committee composition, managerial ownership, quality audits negative effect is not a significant on earnings management, and commissioner board size, institutional ownership positive effect is not a significant on earnings management. The results of the study can be concluded there were no that differences influence the independent commissioner board composition, commissioner board size, the composition of the audit committee, audit quality on earnings management before and after PSAK convergence IFRS, while managerial ownership and institutional ownership, there are differences in the effect on earnings management before and after PSAK convergence IFRS. Influential or not internal and external mechanisms of good corporate governance on earnings management before and after PSAK convergence IFRS depends on the implementation of the mechanism of "good corporate governance" itself. Then test the results Paired Sample t - test concluded there was not significant that difference effect before and after PSAK convergence IFRS.

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