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"ABSTRAKTesis ini membahas pengaruh manajemen laba terhadap probabilita kelayakankredit dengan efektifitas dewan komisaris dan efektivitas komite audit sebagaivariabel moderasi. Penetapan kelayakan kredit menggunakan asumsi penilaiankredit yang dilakukan majalah Infobank 2011. Pengujian hipotesis menggunakanregresi logistik dengan sampel perusahaan sebanyak 215 perusahaan yangterdaftar di Bursa Efek Indonesia pada tahun 2010. Tingkat efektivitas dewankomisaris dan komite audit dikur menggunakan skor yang dikembangkan olehHermawan (2009) dengan karakteristik aktivitas, independensi, kompetensi danjumlah anggota.Hasil penelitian ini menunjukkan manajemen laba dapatmeningkatkan probabilita kelayakan kredit, untuk variabel moderasi efektifitasdewan komisaris memiliki pengaruh namun memperlemah manajemen labaterhadap probabilita kelayakan kredit,dan untuk efektivitas komite audit tidakberpengaruh terhadap probabilita kelayakan kredit. Pada pengujian tambahandimana variabel tingkat efektivitas dewan komisaris dan komite audit diuji secaraterpisah hasil regresi menunjukkan ting efektivitas komite audit memperlemahprobabilita kelayakan kredit. Hal ini mengindikasikan bahwa pada dasarnyakomite audit merupakan bagian dari dewan komisaris, dan apabila dilihat secarabersama peran komite audit tidak terlihat secara signifikan.

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ABSTRACTThis thesis discusses the effect of earnings management on the probability ofcredit worthiness with the effectiveness of the board of commissioners and theeffectiveness of the audit committee as a moderating variable . Determination ofcredit worthiness using credit scoring assumptions made Infobank magazine in2011. Hypothesis testing using logistic regression with the sample companies asmuch as 215 companies listed on the Indonesia Stock Exchange in 2010 . Thelevel of effectiveness of the board of commissioners and audit committee dikurusing scores developed by Hermawan (2009) with characteristic activity ,independence , competence and membership. Hasil this study indicate earningsmanagement can increase the probability of credit worthiness , for moderatingvariable effectiveness commissioners have yet to weaken the influence of theearnings management probability of credit worthiness , and to the effectiveness ofthe audit committee had no effect on the probability of credit worthiness ,. Inadditional tests where the variable level of effectiveness of the audit committee ofthe board of commissioners and tested separately ting regression results show theeffectiveness of the audit committee to weaken the probability of creditworthiness . This indicates that the audit committee is basically a part of the boardof commissioners , and when seen together the role of the audit committee doesnot look significantly."

"Skripsi ini bertujuan untuk mengetahui pengaruh tingkat efektifitas Dewan Komisaris dan Komite Audit terhadap tingkat Cost of Debt pada perusahaan terbuka (non keuangan) di Indonesia pada tahun 2010. Hasil penelitian ini menyimpulkan bahwa tingkat efektifitas Dewan Komisaris pada perusahaan terbuka di Indonesia terbukti berpengaruh negatif secara signifikan terhadap tingkat cost of debt perusahaan, sedangkan untuk tingkat efektifitas Komite Audit terbukti tidak berpengaruh secara signifikan. Melalui hasil yang diperoleh sangat disarankan bagi perusahaan-perusahaan terbuka di Indonesia untuk lebih memperhatikan dan serius dalam perihal penerapan Corporate Governance, dimana terbukti dapat membantu dalam menurunkan cost yang timbul akibat pendanaan dari luar.

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This study aims to examines the influence between Board of Commisioners and Audit Committee effectiveness against cost of debt level on Indonesia public company (non financial industry) in 2010. The findings indicate that Board of Commisioners effectiveness level on Indonesia public company are negatively related to cost of debt, meanwhile the Audit Committee effectiveness are not. Thus, the results strongly suggest that sound corporate governance practices work favorably to lower the cost of external debt financing."

"Penelitian ini menguji tentang pengaruh penerapan PSAK yang berbasis IFRS terhadap pengaruh keefektifan dewan komisaris dan komite audit pada praktek manajemen laba. Penelitian ini berargumen bahwa dengan penerapan standar akuntansi yang baru yang berbasis IFRS maka dewan komisaris dan komite audit akan melakukan pengawasan yang lebih ketat untuk memastikan bahwa perusahaan mematuhi standar akuntansi yang berlaku. Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar di BEI tahun 2008 dan masih terdaftar pada tahun 2012. Hasil penelitian ini menunjukkan bahwa penerapan PSAK yang berbasis IFRS memperkuat keefektifan dewan komisaris dan komite audit dalam mengurangi manajemen laba.

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This research is to examine the impact of IFRS on the effectiveness of board commissioner and audit committee on earnings management. The argument proposed in this research is that after IFRS implementation then boad commissioner and audit committee will be more focus on monitoring and ensuring company to comply IFRS. Samples used in this research are manufacturing company listed on the Indonesian Stock Exchange. The result of the research shows that IFRS significantly contributes to the effectiveness board commissioner and audit committee in reducing earnings management."

"ABSTRAKPenelitian ini mengkaji pengaruh Current Ratio, Debt Ratio, Total AssetTurnOver terhadap Return On Equity. Penelitian ini juga melihat pengaruhvariabel-variabel tersebut terhadap nilai perusahaan yang diproksikan denganPrice-to-Book Value dan Tobin’s Q. Penelitian ini menggunakan sampel datalaporan keuangan triwulan dalam periode tahun 2009 – 2012 dari 11 perusahaanpublik sub sektor Food and Beverages, sebanyak 176 observasi. Data dianalisismenggunakan Regresi Data Panel. Hasil penelitian menunjukkan bahwa DebtRatio dan Total Asset TurnOver berpengaruh positif signifikan terhadap ReturnOn Equity. Sedangkan Debt Ratio dan Return On Equity berpengaruh positifsignifikan terhadap Price-to-Book Value dan Tobin’s Q.

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ABSTRACTThis study is to examine the impact of Current Ratio, Debt Ratio, Total AssetTurnOver on Return On Equity. This study is also to examine the impact of thosevariables on firm value that uses the variable of Price-to-Book Value and Tobin’sQ.This study used sample of four years quarterly financial report over the periodof 2009 – 2012 from 11 Food and Beverages listed companies, with 176observations. Data analysis used Panel Data Regression.Result of this studyindicate thatDebt Ratio and Total Asset TurnOver have a significantly positiveimpact on Return On Equity. WhileDebt Ratio and Return On Equity have asignificantly positive impact on Price-to-Book Value and Tobin’s Q."

"[Penelitian ini bertujuan untuk menguji pengaruh keahlian keuangan yang diukurberdasarkan pengalaman di bidang akuntansi, supervisi dan keuangan terhadapmanajemen laba dengan peran status (lulusan universitas elit, tingkat gelarpendidikan, dan kepemimpinan ganda) sebagai variabel moderasi. Manajemenlaba diukur dengan menghitung abnormal akrual menggunakan model Kasznik(1999). Hasil penelitian ini menyimpulkan bahwa keahlian keuangan komite audit tidak terbukti mempengaruhi manajemen laba. Peran status komite audit yang lebih tinggi dibandingkan status manajemen juga tidak terbukti dapat memperkuat pengaruh keahlian keuangan komite audit terhadap manajemen laba.

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, The aim of this research is to examine the impact of financial expertise audit

committee measured by audit committee experience in accounting, supervision,

financial on earnings management with the role of status (elite university, degree

education, and multiple directorship) as a moderating variable. This research use

measurement discretionary accruals for earnings management with use model

Kasznik (1999). The result of this research shows that audit commite financial

expertise has no significant impact on earnings management. Audit committee

status higher in management status also relatively no influence the impact of

financial literacy audit committee and earnings management.]"

"Penelitian ini bertujuan untuk meneliti pengaruh pelanggaran debt covenant terhadap aktivitas audit dan pengawasan di perusahaan. Aktivitas audit dalam penelitian ini tidak terbatas pada hubungan perikatan dengan auditor eksternal saja, tetapi juga terkait aktivitas dari komite audit. Sedangkan aktivitas pengawasan dalam penelitian ini terkait aktivitas dari dewan komisaris. Penelitian ini menggunakan sampel perjanjian pinjaman yang dimiliki oleh perusahaan publik non-keuangan yang terdaftar pada Bursa Efek Indonesia dari tahun 2012 hingga 2015. Hasil penelitian ini menunjukkan bahwa perusahaan yang melanggar debt covenant mengalami kenaikan biaya audit. Kenaikan biaya audit terjadi karena pelanggaran debt covenant meningkatkan risiko auditor dan juga meningkatkan kebutuhan perusahaan atas jasa audit. Penelitian ini juga menemukan bahwa aktivitas dan efektivitas dari komite audit mengalami peningkatan ketika perusahaan melanggar debt covenant. Selain itu, penelitian ini menemukan bahwa pelanggaran debt covenant tidak mempengaruhi aktivitas dan efektivitas dari dewan komisaris. Hal ini terjadi karena komite audit telah meningkatkan aktivitas dan efektivitasnya ketika perusahaan melanggar debt covenant.

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This study aimed to prove that debt covenant violations have impact on firm's audit and monitorting activities. The audit activities referred in this study consisted of the engagement relationship with the external auditor and also the activities and effectiveness of the audit committee. While the monitoring activities referred in this study was related to the activities and effectivenesss of the board of commissioners. The samples used in this study were loan agreements owned by non financial public companies listed on the Indonesia Stock Exchange from 2012 to 2015. This study found evidence that firm's audit fee increases when company violates debt covenants. Increase in audit fees occurred because debt covenant violations increased auditor risk and also company's need for audit services. This study also proved that the activities and effectiveness of the audit committee is affected by the debt covenant violations. However, this study found that the activities and effectiveness of the board of commissioners isn't affected by the debt covenant violations. This occurred because the audit committee had increased its activities and effectiveness when the company violated debt covenant. "

"[ ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh earnings management terhadapstock return dengan kualitas audit dan efektivitas komite audit sebagai variabelpemoderasi. Earnings Management diukur menggunakan akrual diskresioner denganmenggunakan model Modified Jones. Stock Return diukur dengan menggunakanimbal hasil saham kumulatif. Kualitas audit diproksikan dengan variabel dummy Big4 atau non Big 4 dan efektivitas komite audit diproksikan dengan menggunakanjumlah rapat yang dilakukan dalam satu tahun. Penelitian ini dilakukan denganmenggunakan sampel perusahaan manufaktur yang terdaftar pada Bursa EfekIndonesia untuk periode 2012-2014 dengan menggunakan metode purposivesampling. Dalam penelitian ini diuji mengenai bagaimana hubungan antara earningsmanagement dan stock return, dan bagaimana pengaruh kualitas audit dan efektivitaskomite audit terhadap hubungan tersebut. Hasil penelitian ini menunjukkan bahwaearnings management memiliki hubungan negatif signifikan dengan stock return.Sedangkan hasil pengujian varibael pemoderasi menunjukkan bahwa kualitas auditmampu memoderasi hubungan earnings management dan stock return denganmemperlemah hubungan negatif, begitu pula dengan efektivitas komite auditmemoderasi dengan memperlemah hubungan negatif.;

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ABSTRACT This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return., This study aimed to analyze the influence of earnings management in stock return

with audit quality and effectiveness audit committee as a moderating variabel.

Earnings management as measured by discretionary accruals estimated using the

cross-sectional Modified Jones model. Audit quality is measured by dummy variabel

audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by

number of meeting audit committee in one year. Sampel of this study is

manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by

using purposive sampling method. In this study examine how influence of earnings

management on stock return, and how audit quality and effectiveness audit committee

can moderate influence of earnings management on stock return. The result of this

study showed that earnings management negatively affect stock return. Audit quality

and the effectiveness of audit committee can moderate with weaken the relationship

negatively earnings management with stock return.]"