Hasil Pencarian  ::  Simpan CSV :: Kembali

"Skipsi ini memberikan analisis hukum atas keberadaan, tugas dan tanggung jawab Komisaris Independen dan Komite Audit dalam rangka penerapan Good Corporate Governance (GCG) pada Perusahaan Publik. Kerangka hukum penegakan GCG di Indonesia telah diadopsi pada Undang-Undang No.40 Tahun 2007 tentang Perseroan Terbatas (UUPT), Undang-Undang No.8 Tahun 1995 tentang Pasar Modal (UUPM) dan Peraturan-peraturan Bapepam-LK. Komisaris Independen dibentuk berdasarkan UUPT, sedangkan Komite Audit dibentuk berdasarkan UUPT dan Peraturan Bapepam-LK. Namun, dasar hukum pembentukan Komisaris Independen dan Komite Audit tersebut masih perlu ditegaskan lagi dalam peraturan perundang-undangan agar tugas dan tanggung jawabnya lebih jelas khususnya bagi Perusahaan Publik. Hasil penelitian menyarankan direvisinya UUPM dan Peraturan Bapepam-LK agar lebih tegas mengatur keberadaan, tugas dan tanggung jawab Komisaris Independen dan Komite Audit di Perusahaan Publik.

---

This research provides legal analysis on the existence, duties and responsibilities of the Independent Commissioner and the Audit Committee within the framework of the implementation of Good Corporate Governance (GCG) at the Public Company. GCG enforcement legal framework in Indonesia has been adopted in Act 40 of 2007 on Limited Liability (Company Law), Law No. 8 of 1995 concerning Capital Market (Capital Market Law) and regulations Bapepam-LK. Independent Commissioner established under the Company Law, while the Audit Committee was established by the Company Law and Bapepam-LK. However, the legal basis for the establishment of an Independent Commissioner and the Audit Committee still must be stressed again in legislation for their duties and responsibilities more clearly, especially for public companies. The results suggest revising Capital Market Law and Bapepam-LK to be more strictly regulated the presence, tasks and responsibilities of the Independent Commissioners and Audit Committee on the Public Company."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh efektivitas peran komite audit, proporsi komisaris independen dan kualitas audit terhadap kualitas akrual. Efektivitas peran komite audit dinilai berdasarkan aktivitas, ukuran dan kompetensi komite audit. Kualitas akrual diukur menggunakan model Dechow dan Dichev (2002) dan dimodifikasi oleh McNichols (2002) dan Francis et al. (2005). Metode analisis yang digunakan adalah regresi berganda. Penelitian ini menggunakan data Bursa Efek Indonesia dengan sampel sebanyak 114 perusahaan manufaktur untuk periode 2008 – 2010. Berdasarkan hasil pengujian, ditemukan bahwa variabel kualitas audit berpengaruh signifikan terhadap kualitas akrual, dan variabel efektivitas peran komite audit berpengaruh signifikan terhadap kualitas akrual. Variabel proporsi komisaris independen tidak berpengaruh signifikan terhadap kualitas akrual, namun apabila perhitungan proporsi komisaris independen disesuaikan dengan masa jabatan anggota komisaris independen, maka variabel tersebut menunjukkan pengaruh signifikan terhadap kualitas akrual.

---

ABSTRACTThe aim of this research are to determine the effect of audit committee’s role effectiveness, proportion of independent commissioner and audit quality on accrual quality. The effectiveness of audit committee’s role is measured by activity, size and competence of the audit committee. Accrual quality is measured by using the model which proposed by Dechow and Dichev (2002) and modified by McNichols (2002) and Francis et al. (2005). The method of analysis used multiple regression. This research uses empirical data from Indonesia Stock Exchange with 114 samples from manufacturing firms for 2008 to 2010 period. Based on the test result, this research found that audit quality have a significant impact on accrual quality, and the audit committee effectiveness have a significant effect to accrual quality. Proportion of independent commissioners has no significant effect on accrual quality, but when the calculation of proportion of independent commissioner is adjusted with independent commissioner tenure, the result shows a significant impact on accrual quality."

"Penelitian ini meneliti pengaruh kualitas audit, efektivitas dewan komisaris dan komite audit terhadap manajemen laba pada emiten manufaktur antara periode 2009 hingga 2012 dengan ukuran perusahaan, leverage dan struktur kepemilikan sebagai variabel kontrol. Variabel dependen manajemen laba pada penelitian ini dibagi ke dalam dua yaitu manajemen laba akrual dan manajemen laba riil. Variabel independen kualitas audit diukur menggunakan hasil pemeriksaan PPAJP Kementerian Keuangan Republik Indonesia yang akan memberikan gambaran yang lebih baik mengenai kualitas audit. Variabel independen efektivitas dewan komisaris dan komite audit diukur berdasarkan daftar pertanyaan untuk mencari efektivitas keduanya berdasarkan informasi yang terdapat pada laporan tahunan. Hasil penelitian menunjukkan bahwa efektivitas dewan komisaris dan komite audit berpengaruh negatif signifikan terhadap manajemen laba akrual maupun manajemen laba riil. Kualitas audit terbukti memiliki pengaruh negatif signifikan terhadap manajemen laba akrual, namun berpengaruh positif signifikan terhadap manajemen laba riil. Hasil ini mengindikasikan bahwa pengawasan yang baik mampu menekan terjadinya manajemen laba.

---

This study researched the influence of audit quality, effectiveness of board of directors and audit committee on earnings management in listed manufacturing companies from 2009 through 2012 with company size, leverage and ownership structure as control variables. The dependent variables, earnings management, in this study were divided into two categories which are accrual earnings management and real earnings management. The independent variable of audit quality was measured using review of PPAJP Kementerian Keuangan Republik Indonesia which considered giving better picture of audit quality. The independent variables of the effectiveness of board of directors and audit committee were measured using questionnaire based on annual reports information. The results showed that the effectiveness of board of directors and audit committee have a negative significant influence to accrual earnings management and real earnings management. Audit quality is proven to have a negative significant to accrual earnings management, while it has a positive significant influence to real earnings management. This result implies that proper supervision could prevent earnings management."

"Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas peran dewan komisaris, dan komite audit, struktur kepemilikan perusahaan dan kualitas audit terhadap praktik perataan laba. Untuk mengidentifikasi perusahaan yang melakukan praktik perataan laba menggunakan Indeks Eckel (Eckel,1981).Efektivitas dewan komisaris dan komite audit diukur menggunakan skor berdasarkan karakteristik independensi, aktivitas, jumlah anggota dan kompetensi (Hermawan, 2009). Hipotesis penelitian diuji menggunakan regresi logistik dengan sampel penelitian terdiri dari 125 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011.Hasil pengujian menunjukkan perusahaan yang dimiliki dan dikendalikan oleh keluarga memiliki probabilita lebih tinggi untuk melakukan praktik perataan laba dan perusahaan yang dimiliki oleh asing memiliki probabilita lebih rendah untuk melakukan praktik perataan laba. Sedangkan efektivitas dewan komisaris dan komite audit tidak berpengaruh terhadap praktik perataan laba

---

The purpose of this study is to investigate the effect of the effectiveness of the board commissioners and audit committee, ownership structure, and audit quality on income smoothing. Companies conducted income smoothing are identified by using Eckel Index (Eckel, 1981).The effectiveness of the board commissioners and audit committee are measured using a score based on their characteristics such as independence, activity, size and competence (Hermawan 2009). The research hypothesis is was tested using logistics regression with sample consisted of 125 companies listed on Indonesian Stock Exchange in 2011.The result shows that companies owned and controlled by family have higher probability to have income smoothing practices, and foreign ownership have lower the probability to have income smoothing practice. In contrast the effectiveness of the board commissioners and audit committee do not have any influence on income smoothing practice."

"Tesis ini bertujuan untuk menguji pengaruh proporsi komisaris independen, efektivitas komite audit, kualitas audit eksternal dan pengungkapan Islamic Social Reporting terhadap nilai perusahaan. Efektivitas komite audit diukur berdasarkan skor yang dikembangkan oleh Hermawan (2009) dan Anggraini dan Utama (2013), berdasarkan aktivitas, jumlah anggota serta kompetensi. Kualitas auditor eksternal diukur berdasarkan ukuran KAP big four dan non big four. Pengungkapan Islamic Social Reporting diukur berdasarkan skor yang dikembangkan oleh Othman dan Thani (2009) dan Lestari (2013) melalui indeks ISR. Nilai perusahaan diukur berdasarkan Price to Book Value (PBV). Metode analisis menggunakan regresi linier berganda. Tesis ini menggunakan data empiris Bursa Efek Indonesia dengan sampel 75 perusahaan yang terdaftar dalam Indeks Saham Syariah Indonesia periode 2011 sampai dengan 2013. Hasil dari penelitian ini yaitu proporsi komisaris independen dan efektivitas komite audit tidakberpengaruh terhadap nilai perusahaan. Kualitas audit eksternal dan pengungkapan Islamic Social Reporting berpengaruh terhadap nilai perusahaan.

---

The purposes of this thesis is to examine the influence of the proportion of independent commissioners, audit committee effectiveness, an external auditors

quality and the disclosure of Islamic Social Reporting on company value. The audit committee effectiveness is measured by using the audit committee scores which developed by Hermawan (2009) and Anggraini and Utama (2013), based on the activity, size and competence. An audit quality is measured by size of the external auditor, KAP big four and non big four. The disclosure of Islamic Social Reporting measured by a score developed by Othman and Thani (2009) and Lestari (2013) through the ISR index. Value company is measured based on Price to Book Value (PBV). Analysis used is multiple linier regressions. This thesis uses Indonesia Stock Exchanges empirical data with 75 sample from Indonesia

Sharia Stock Index for 2011 to 2013 period. The result of this research is the proportion of independent commissioners and audit committee effectiveness have no an influence on company value. The audit quality and the disclosure of Islamic Social Reporting have an influence on company value."