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Peranan Dewan Komisaris In Depend En Dalam Mengurangi Praktek Manajemen Laba Pada Sektor Perbankan Publik Di Indonesia

Peranan Dewan Komisaris In Depend En Dalam Mengurangi Praktek Manajemen Laba Pada Sektor Perbankan Publik Di Indonesia

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Published by: wijayanti on Jan 02, 2010
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12/23/2012

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PERANAN DEWAN KOMISARIS INDEPENDENDALAM MENGURANGI PRAKTEK MANAJEMEN LABA PADA SEKTOR PERBANKAN PUBLIK DI INDONESIA
SKRIPSI
Diajukan sebagai salah satu syarat untukmenyelesaikan Program Sarjana (S1) pada Program Sarjana Fakultas EkonomiUniversitas Diponegoro
Disusun Oleh :WIJAYANTINIM.C2C605233
FAKULTAS EKONOMIUNIVERSITAS DIPONEGOROSEMARANG2009
1
 
 ABSTRACT 
This study aims to examine the differences of earnings management beforeand after Indonesian Bank Regulation No.8/4/PBI/2006 about Implementation of Good Corporate Governance for Commercial Bank. Beside that, this study alsoexamines the influence fraction of board of commissioner on the earningsmanagement. The population in this study is 62 companies in banking sector at the Indonesian Stock Exchange, which were published in annual report from2005-2007. This research used cencus research method with longitudinal data.The method of analysis of this research used paired samples t-test to examinethe differences of earnings management before and after Indonesia Bank  Regulation No.8/4/PBI/2006 about Implementation of Good CorporateGovernance for Commercial Bank. In the researsch also used multipleregression analysis with assumption Ordinary Least Square (OLS) to examine theinfluence of board of commissioner fraction on the earnings management.The result of this study show that there is the differences of earningsmanagement before and after Indonesia Bank Regulation No.8/4/PBI/2006 about  Implementation of Good Corporate Governance for Commercial Bank. However,this research didn’t succcess to give evidence of negative influence fraction of board of commissioner on the earnings management. It is give evidence that thereare member of boards in a company beside board of commissioner independent who have influence toward the differences of earnings management before and after Indonesian Bank Regulation No.8/4/PBI/2006 about Implementation of Good Corporate Governance for Commercial Bank. Key words: Fraction of board of commissioner, Earnings management, Indonesia Bank Regulation No.8/4/PBI/2006 
 
ABSTRAK 
Penelitian ini bertujuan untuk menguji perbedaan manajemen laba sebelumdan setelah Peraturan Bank Indonesia No.8/4/PBI/2006 tentang Pelaksanaan
Good Corporate Governance
Bagi Bank Umum. Selain itu, penelitian ini jugamenguji pengaruh negatif proporsi dewan komisaris independen terhadapmanajemen laba. Populasi penelitian ini adalah 62 perusahaan di sektor perbankan pada Bursa Efek Indonesia, yang telah mempublikasikan laporan tahunan daritahun 2005-2007. Penelitian ini menggunakan metode penelitian sensus dan datalongitudinalMetode analisis pada penelitian ini menggunakan uji beda
 paired samples
 
t-test 
untuk menguji perbedaan tingkat manajemen laba sebelum dan setelahPeraturan Bank Indonesia No.8/4/PBI/2006 tentang Pelaksanaan
Good CorporateGovernance
Bagi Bank Umum. Dalam penelitian ini juga menggunakan analisisregresi berganda dengan asumsi
Ordinary Least Square (OLS)
untuk menguji pengaruh proporsi dewan komisaris independen terhadap manajemen laba.Hasil penelitian menunjukkan bahwa terdapat perbedaan manajemen labasebelum dan setelah Peraturan Bank Indonesia No.8/4/PBI/2006 tentangPelaksanaan
Good Corporate Governance
Bagi Bank Umum. Namun, penelitianini tidak berhasil membuktikan hipotesis pengaruh negatif proporsi dewankomisaris independen terhadap manajemen laba. Hal ini disebabkan ada anggotadewan selain dewan komisaris independen dalam perusahaan yang berpengaruhterhadap perbedaan manajemen laba sebelum dan setelah Peraturan BankIndonesia No.8/4/PBI/2006 tentang Pelaksanaan
Good Corporate Governance
Bagi Bank Umum.Kata Kunci: Proporsi Dewan Komisaris Independen, Manajemen Laba, PeraturanBank Indonesia No.8/4/PBI/20063

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