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PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE
TERHADAP RESTATEMENT LAPORAN KEUANGAN
SKRIPSI
ULFAH JAMILAH 1510112025
PROGRAM SARJANA AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA
2019
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PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE
TERHADAP RESTATEMENT LAPORAN KEUANGAN
SKRIPSI
Diajukan Sebagai Salah Satu Syarat Untuk Memperoleh Gelar Sarjana
Akuntansi
ULFAH JAMILAH 1510112025
PROGRAM SARJANA AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAKARTA
2019
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THE EFFECT OF CORPORATE GOVERNANCE CHARACTERISTICS ON
THE FINANCIAL RESTATEMENT
By
Ulfah Jamilah
Abstract
This study was conducted to examine the effect of proportion of independent board,
audit committee’s financial expertise and institusional ownership on the financial
restatement. The samples for study using 49 financial companies listed in Indonesia
Stock Exchange period 2014-2018 with purposive sampling method. Data obtained
from the company’s financial statements that have been publication. The number
of samples was obtained from 49 companies with total 242 sample. The analysis
technical that used in this study is logistic regression with a significance level of
5%. The results in this study indicates that (1) proportion of independent board has
significant not affect on Financial Restatement (2) financial expertise negative
affect the Financial Restatement, and (3) institusional ownership does not affect the
Financial Restatement
Keywords: proportion of independent board, audit committee’s financial expertise
and institusional ownership, financial restatement
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PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE
TERHADAP RESTATEMENT LAPORAN KEUANGAN
Oleh
Ulfah Jamilah
Abstrak
Penelitian ini dilakukan untuk menguji pengaruh variabel Dewan Komisaris
Independen, Keahlian Keuangan Komite Audit dan Kepemilikan Saham
Institusional Terhadap Restatement Laporan Keuangan. Sampel dalam penelitian
ini berjumlah 49 perusahaan sector keuangan yang terdaftar di Bursa Efek
Indonesia periode 2014-2018 yang dipilih dengan menggunakan purposive
sampling. Data yang diperoleh sampel sebanyak 49 perusahaan dengan total sampel
242. Teknik analisis yang digunakan adalah analisis regresi logistic dengan tingkat
signifikan sebesar 5%. Hasil penelitian ini menunjukan bahwa (1) Dewan
Komisaris Independen tidak berpengaruh terhadap restatement laporan keuangan
(2) Keahlian Komite Audit berpengaruh terhadap restatement laporan keuanagan
dan (3) Kepemilikan saham Institusional tidak berpengaruh terhadap retstatement
laporan keuangan.
Kata Kunci: Dewan Komisaris Independen, Keahlian Keuangan Komite Audit,
Kepemilikan Saham Institusional, Restatement Laporan Keuangan
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PRAKATA
Alhamdulilahi Rabbi’alamin, Wa shallallahu wa salam ‘ala Nabiyyina
Muhammadin, Wa ‘ala alihi wa shahbihi ajma’in, Amma ba’dur
Segala puji bagi Allah SWT Tuhan semesta alam. Atas berkat, rahmat dan
hidayah-Nya penulis dapat menyelesaikan skripsi, yang berjudul “Pengaruh
Karakteristik Corporate Governance Terhadap Restatement Laporan Keuangan”.
Terimakasih penulis ucapkan kepada Bapak Satria Yudhia Wijaya, S.E., M.S.Ak
dan Bapak Akhmad Saebani, S.E., M.Si., CMAA., CBV selaku dosen pembimbing
dalam penelitian ini, Bapak Drs Munasiron Miftah, MM, selaku Dekan Fakultas
Ekonomi dan Bisnis, Ibu Ni Putu Eka Widiastuti S.E., M.Si, CSRS selaku Ketua
Jurusan Akuntansi, Bapak Danang Mintoyuwono., S.E., M.Ak., AAP selaku
Kepala Prodi Akuntansi S1, Bapak Sumilir S.E., MM selaku dosen pembimbing
akademik saya serta dosen - dosen Fakultas Ekonomi dan Bisnis lain yang telah
banyak memberikan kesempatan, arahan dan saran yang sangat bermanfaat bagi
penulis.
Selain itu, ucapan terima kasih secara khusus penulis sampaikan kepada
Alm. M. Djamil dan Ibu Bahijah selaku kedua orangtua tercinta, kepada Abang
Heri, Kakak Rika dan Ka Yayang selaku saudara kandung serta seluruh keluarga
yang tidak henti-hentinya memberikan penulis semangat dan doa. Penulis secara
khusus menyampaikan rasa terima kasih kepada teman seperjuangan saya di UPN
Veteran Jakarta yaitu Zahra, Levana, Yuni, Abell, Indri, Savira, Dimas, Wahyu,
Fahreza, Denny, Adib, Ghafar, Bianda dan Anita. Penulis juga menyampaikan rasa
terimakasih kepada saudara saya Wafa dan Syifa yang selalu menemani saya dalam
pembuatan skripsi ini. Penulis pun menyadari bahwa kekeliruan sangat mungkin
terjadi. Selanjutnya, penulis berharap karya ini dapat bermanfaat bagi pembaca dan
penulis secara khusus dan dapat dimanfaatkan dalam kehidupan. Saya ucapkan
terimakasih sekali lagi bagi yang membaca penelitian ini. Semoga menjadi berkah
bagi kita semua.
Jakarta,15 Juli 2019
Ulfah Jamilah
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DAFTAR ISI
HALAMAN SAMPUL .....................................................................................i
HALAMAN JUDUL ........................................................................................ii
PERNYATAAN ORISINALITAS ...................................................................iii
PERNYATAAN PERSETUJUAN PUBLIKASI ............................................iv
PENGESAHAN .................................................................................................v
ABSTRACT .......................................................................................................vi
ABSTRAK .........................................................................................................vii
BERITA ACARA UJIAN SKRIPSI ................................................................viii
PRAKATA .........................................................................................................ix
DAFTAR ISI ......................................................................................................x
DAFTAR TABEL .............................................................................................xii
DAFTAR GAMBAR .........................................................................................xiiii
DAFTAR LAMPIRAN .....................................................................................xiv
BAB I PENDAHULUAN ..................................................................................1 1.1 Latar Belakang .................................................................................1
1.2 Rumusan Masalah ............................................................................10
1.3 Tujuan Penelitian..............................................................................10
1.4 Manfaat Penelitian............................................................................10
BAB II TINJAUAN PUSTAKA .......................................................................12 2.1 Tinjauan Pustaka ..............................................................................12
2.1.1 Teori Keagenan ................................................................................12
2.1.2 Laporan Keuangan ...........................................................................16
2.1.3 Restatement Laporan Keuangan .......................................................18
2.1.4 Good Corporate Governance ...........................................................20
2.1.5 Dewan Komisaris Independen .........................................................22
2.1.6 Keahlian Keuangan Komite Audit ...................................................24
2.1.7 Kepemilikan Saham Institusional ....................................................26
2.2 Model Penelitian Empirik ................................................................28
2.3 Hipotesis ...........................................................................................31
BAB III METODE PENELITIAN ..................................................................32 3.1 Definisi Operasional dan Pengukuran Variabel ...............................32
3.1.1 Definisi Operasional .........................................................................32
3.1.2 Pengukuran Variabel ........................................................................33
3.2 Populasi dan Sampel ........................................................................34
3.2.1 Populasi ............................................................................................34
3.2.2 Sampel ..............................................................................................35
3.3 Teknik Pengumpulan Data ...............................................................36
3.3.1 Jenis Data .........................................................................................36
3.3.2 Sumber Data .....................................................................................36
3.3.3 Pengumpulan Data ...........................................................................36
3.4 Teknik Analisis Data dan Uji Hipotesis ...........................................37
3.4.1 Teknik Analisis ................................................................................37
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3.4.1.1 Analisis Statistik Deskriptif .............................................................37
3.4.1.2 Uji Keseluruhan Model (Overall Model Fit) ...................................37
3.4.1.3 Uji Kelayakan Model Regresi (Hosmer and Lemeshow’s Goodness
of Fit ) ...............................................................................................38
3.4.1.4 Koefisien Determinasi (Nagelkerke R Square) ................................38
3.4.2 Uji Hipotesis .....................................................................................39
3.4.2.1 Uji Signifikansi Koefisien Regresi ...................................................39
3.4.2.2 Model Regresi ..................................................................................39
3.5 Kerangka Model Penelitian ..............................................................40
BAB IV ANALISIS DAN PEMBAHASAN ....................................................42
4.1 Hasil Penelitian ................................................................................42
4.1.1 Deskripsi Objek Penelitian ...............................................................42
4.1.2 Deskripsi Data Penelitian .................................................................44
4.1.3 Tehnik Analisis ................................................................................54
4.1.3.1 Hasil Uji Outlier ...............................................................................54
4.1.3.2 Uji Keseluruhan Model (Overall Model Fit) ...................................55
4.1.3.3 Uji Kelayakan Model (Hosmer and Lemeshow’s Goodness
of Fit) ...............................................................................................56
4.1.3.4 Uji Koefisien Determinasi (Nagelkerke R Square) ..........................57
4.1.3.5 Uji Matriks Klasifikasi .....................................................................57
4.1.4 Uji Hipotesis .....................................................................................58
4.1.4.1 Uji Signifikansi Koefisien Regresi ...................................................59
4.1.4.2 Model Regresi ..................................................................................60
4.2 Pembahasan ......................................................................................62
4.2.1 Pengaruh Dewan Komisaris Independen terhadap Restatement
Laporan Keuangan ...........................................................................63
4.2.2 Pengaruh Keahlian Keuangan Komite Audit terhadap Restatement
Laporan keuangan ............................................................................64
4.2.3 Pengaruh Kepemilikan Saham Institusional terhadap Restatement
Laporan Keuangan ...........................................................................66
BAB V SIMPULAN DAN SARAN ..................................................................67
5.1 Simpulan...........................................................................................67
5.2 Keterbatasan Penelitian ....................................................................67
5.3 Saran .................................................................................................68
DAFTAR PUSTAKA ........................................................................................69
RIWAYAT HIDUP
LAMPIRAN
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DAFTAR TABEL
Tabel 1. Kriteria Sampel .................................................................................... 42
Tabel 2. Daftar Perusahaan yang Menjadi Objek Penelitian ............................. 43
Tabel 3. Data Restatement .................................................................................. 45
Tabel 4. Hasil Distribusi Frekuensi Restatement ............................................... 48
Tabel 5. Data Dewan Komisaris Independen ..................................................... 47
Tabel 6. Hasil Statistik Deskriptif Dewan Komisaris Independen ..................... 49
Tabel 7. Data Keahlian Keuangan Komite Audit .............................................. 49
Tabel 8. Hasil Statistik Deskriptif Keahlian Keuangan Komite Audit .............. 51
Tabel 9. Data Kepemilikan Saham Institusional ................................................ 52
Tabel 10. Hasil Statistik Deskriptif Kepemilikan Saham Institusional ............. 53
Tabel 11. Hasil Casewise List ............................................................................. 54
Tabel 12. Data Outlier ........................................................................................ 55
Tabel 13. Hasil -2 Log Likehood Block Number=0 ........................................... 56
Tabel 14. Hasil -2 Log Likehood Block Number=1 ........................................... 56
Tabel 15. Hasil Omnibus Test Of Model Coefficients ........................................ 56
Tabel 16. Hasil Hosmer and Lemeshow Test ..................................................... 56
Tabel 17. Hasil Nagelkerke R Square ................................................................ 57
Tabel 18. Hasil Tabel Klasifikasi ....................................................................... 58
Tabel 19. Hasil Uji Wald .................................................................................... 59
Tabel 20. Hasil Model Regresi ........................................................................... 60
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DAFTAR GAMBAR
Gambar 1. Kerangka Pemikiran ......................................................................... 31
Gambar 2. Model Penelitian .............................................................................. 40
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DAFTAR LAMPIRAN
Lampiran 1 Daftar Perusahaan Yang Menjadi Objek Penelitian
Lampiran 2 Data Dewan Komisaris Independen
Lampiran 3 Data Keahlian Keuangan Komite Audit
Lampiran 4 Data Kepemilikan Saham Institusional
Lampiran 5 Data Restatement
Lampiran 6 Data Outlier
Lampiran 7 Hasil Pengolahan SPSS 25 sebelum outlier
Lampiran 8 Pengolahan SPSS 25 setelah outlier
Lampiran 9 Surat Riset
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