Vivian, Vivian (2018) Analisis Pengaruh Struktur Kepemilikan terhadap Manajemen Laba. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh struktur kepemilikan terhadap manajemen laba pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel independen yang digunakan dalam penelitian ini berupa kepemilikan keluarga, kepemilikan pemerintah, kepemilikan institusional, kepemlikan manajerial dan leverage. Sebanyak 392 perusahaan dengan periode 2012-2016 digunakan sebagai sampel dari penelitian ini yang dipilih dengan menggunakan metode purposive sampling. Program SPSS versi 22 dan Eviews versi 7 digunakan dalam pengujian penelitian ini. Hasil dari penelitian ini menunjukkan bahwa kepemilikan keluarga, kepemilikan institusional, dan kepemilikan pemerintah mempunyai pengaruh signifikan positif terhadap manajemen laba. Penelitian ini juga menunjukkan kepemilikan manajerial dan leverage dengan hasil tidak signifikan terhadap manajemen laba. ********************************************************************** This research aims to analyze of the influence of ownership structure on earnings management. The independent variables to be analyzed in this research namely family ownership, institutional ownership, managerial ownership, government ownership and leverage, and with the control variables namely leverage. By using purposive sampling method we selected 392 firms for the period of 2012-2016 as sample. Software SPSS version 22.0 and Eviews Version 7 for windows are used to test in this research. The results of this research showed that family ownership, institutional ownership, and government ownership positively significant on earnings management. This result also show managerial ownership and leverage positively insignificant on earnings management.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | Similarity: 23 |
| Uncontrolled Keywords: | earnings management, family ownership, institutional ownership, government ownership, managerial ownership and leverage. |
| Subjects: | 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: | 26 Apr 2019 11:12 |
| Last Modified: | 05 Oct 2020 09:47 |
| URI: | http://repository.uib.ac.id/id/eprint/1362 |
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