Christina, Martha (2019) Analisis Faktor-Faktor yang Mempengaruhi Manajemen Laba pada Family Owned Enterprise (FOE) dan Family Business Enterprise (FBE) yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi manajemen laba pada family owned enterprise (FOE) dan family business enterprise (FBE) yang terdapat di Bursa Efek Indonesia. Variabel independen yang digunakan untuk menganalisis penelitian ini adalah kepemilikan institusional, kepemilikan keluarga, kepemilikan manajerial, independensi komisaris dan ukuran dewan direksi. Sampel yang diambil dari populasi ini adalah 120 perusahaan yang terdaftar dalam Bursa Efek Indonesia pada periode 2013 sampai dengan 2017. Data yang digunakan dalam penelitian ini berupa laporan keuangan perusahaan yang dipublikasikan (www.idx.co.id.). Penelitian ini menggunakan metode regresi linear untuk menguji hipotesis studi ini. Hasil penelitian ini menunjukkan bahwa pada family owned enterprise, kepemilikan keluarga dan independensi komisaris memiliki pengaruh signifikan negatif terhadap manajemen laba. Kepemilikan institusional, kepemilikan manajerial dan ukuran dewan direksi tidak memiliki pengaruh singnifikan terhadap manajemen laba. Sedangkan pada family business enterprise, kepemilikan institusional memiliki pengaruh signifikan positif, kepemilikan keluarga memiliki pengaruh signifikan negatif dan kepemilikan manajerial, independensi komisaris, ukuran dewan direksi tidak memiliki pengaruh signifikan terhadap manajemen laba. ********************************************************************** This study aims to investigate the factors influencing earning management of family owned enterprise and family business enterprise in indonesia stock exchange. The independent variable analyzed in this research are institutional ownership, family ownership, managerial ownership, independence of the commissioner and board size. Sample is composed by 120 firms listed on Indonesia Stock Exchange for the period of 2013-2017 which selected by purposive sampling method. Data used in this research is from the financial statement of each public company (www.idx.co.id). This research used binary linear regression method in investigating the question that were raised in this study. The result had indicate that of family owned enterprise, family ownership and independence of the commissioner has negative significant impact on earning management. Institusional ownership, managerial ownership and board size have no significant impact on earning management. While of family business enterprise, institutional ownership has positive significant, family ownership has negative significant and managerial ownership, independence of the commissioner, board size have no significant impact on earning management.
| Item Type: | Thesis (Undergraduate) |
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| Additional Information: | Similarity: 23 |
| Uncontrolled Keywords: | earning management, ownership structure, independence of the commissioner, board size, annual reports |
| Subjects: | H Social Sciences > HF Commerce > Business 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: | 21 Oct 2019 08:42 |
| Last Modified: | 05 Oct 2020 07:19 |
| URI: | http://repository.uib.ac.id/id/eprint/1834 |
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