Analisis Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Pertumbuhan Perusahaan Terhadap Manajemen Laba

Evinovita, Evinovita (2020) Analisis Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Pertumbuhan Perusahaan Terhadap Manajemen Laba. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian dilakukan agar mengetahui pengaruh struktur kepemilikan, ukuran perusahaan, dan pertumbuhan perusahaan pada manajemen laba. Struktur kepemilikan terdiri atas konsentrasi kepemilikan, kepemilikan institusional, kepemilikan keluarga, dan juga kepemilikan negara. Variabel dependen yaitu manajemen laba. Penelitian mengumpulkan data dengan menggunakan 400 data sampel dari perusahaan terdaftar pada Bursa Efek Indonesia (BEI) dan juga data internal perusahaan yang disajikan oleh pihak manajemen perusahaan terkait operasional dan kinerja perusahaan di Indonesia dalam periode 2014 sampai 2018. Dalam penelitian menggunakan metode dari analisis regresi berganda untuk mengetahui apakah variabel independen mempengaruhi variabel dependen. Data penelitian diuji menggunakan Statistical Product and Service Solutions (SPSS). Hasil pengujian dalam penelitian mengungkapkan konsentrasi kepemilikan secara signifikan mempengaruhi manajemen laba. Kepemilikan keluarga, kepemilikan institusional, dan kepemilikan negara memiliki hubungan yang signifikan secara positif pada manajemen laba. Serta variabel ukuran perusahaan dan pertumbuhan perusahaan tidak ditemukan pengaruh secara signifikan pada manajemen laba. ********************************************************************** This study was conducted to determine the effect of ownership structure, company size, and company growth on earnings (profit) management. The ownership structure consisted of concentration of ownership, institutional ownership, family ownership, and also state ownership. The dependent variable was earnings management. The study collected data using 400 sample data from companies listed on the Indonesia Stock Exchange (IDX) and also company internal data presented by the company management related to the company's operations and performance in Indonesia during 2014 to 2018. The research used the method of multiple regression analysis to find out whether the independent variable affected the dependent variable. Research data were tested using Statistical Product and Service Solutions (SPSS). Test results in the study revealed the concentration of ownership significantly affected earnings management. Family ownership, institutional ownership, and state ownership have significant positive relationship on earnings management as well as firm size and firm growth variables, no significant effect was found on earnings management.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 22
Uncontrolled Keywords: Ownership Structure, Company Size, Company Growth, Profit Management
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 27 Apr 2020 07:46
Last Modified: 02 Oct 2020 02:50
URI: http://repository.uib.ac.id/id/eprint/2140

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