Articlediamond2019

PENGARUH STRUKTUR KEPEMILIKAN, TATA KELOLA PERUSAHAAN, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

Abstract Investors use financial statement to make investing decision. But, management sometimes do earning management in financial statement in order to deceive investors. Earning management make investor at loss. The aim of this research is to examine the influence of ownership structure, good corporate governance, and corporate characteristic on earning management practices in manufacturing companies listed in Indonesia Stock Exchange. This research used 57 listed manufacturing companies in Indonesia Stock Exchange, selected using purposive sampling method. Period of time for this research is between 2010 until 2014. Data were analyzed using multiple regression method. The result of the analysis indicated that managerial ownership, commissioner size, firm size have negative significant effect to earning management. Profitability and leverage have positive significant effect to earning management. Institutional ownership, commisioner independence, and audit committee size don’t have any significant effect to earning management. Abstrak Investor menggunakan laporan keuangan untuk membuat keputusan investasi. Tetapi, pihak manajemen terkadang melakukan manajemen laba dalam laporan keuangan yang mengelabuhi investor. Manajemen laba membuat investor mengalami kerugian. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh struktur kepemilikan, tata kelola perusahaan, dan karakteristik perusahaan dalam praktik manajemen laba di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, yang dipilih berdasarkan metode purposive sampling. Periode waktu dalam riset ini adalah antara tahun 2010 sampai tahun 2014. Data dianalisa menggunakan regresi linear berganda. Hasil dari analisa menunjukkan bahwa kepemilikan manajerial, ukuran dewan komisaris, dan ukuran perusahaan mempunyai dampak negatif signifikan terhadap kepada manajemen laba. Profitabilitas dan leverage mempunyai pengaruh positif terhadap manajemen laba. Kepemilikan institusional, independensi dewan komisaris, dan ukuran komite audit tidak mempunyai pengaruh signidikan terhadap manajemen laba.

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