Mariana, Dewi (2019) Analisis Pengaruh Struktur Kepemilikan terhadap Manajemen Laba yang dimoderasi Independensi Dewan Komisaris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Tujuan pelaksanaan penelitian ialah menganalisa pengaruh struktur kepemilikan terhadap variabel manajemen laba yang dimoderasi independensi dewan komisaris pada perusahaan terdaftar di Bursa Efek Indonesia (BEI). Manajemen laba diukur dengan model modified Jones. Variabel independen yang digunakan yaitu kepemilikan keluarga, kepemilikan manajerial, kepemilikan institusional, kepemilikan asing, dan external block holders. Adapun moderasi yang digunakan ialah independensi dewan komisaris. Sampel yang digunakan terdiri dari 2010 data observasi yaitu setara 402 perusahaan terdaftar di BEI dalam periode 2013-2017 dengan menggunakan metode purposive sampling. Laporan keuangan tahunan yang digunakan pada penelitian ini adalah data perusahaan yang dipublikasikan (www.idx.co.id). Data diuji menggunakan uji regresi panel. Hasil dari penelitian ini ditemukan bahwa kepemilikan keluarga berpengaruh signifikan negatif terhadap manajemen laba, serta ada pengaruh signifikan oleh moderasi independensi dewan komisaris. Lain halnya dengan kepemilikan manajerial, institusional, asing, dan external block holders, tidak ditemukan pengaruh signifikan, begitu juga moderasi tidak ditemukan pengaruh signifikan. ********************************************************************** The objective of this research is to analyze the impact of ownership structure on earnings management moderated by board independence in companies listed on the Indonesia Stock Exchange. The earnings management is measured by modified Jones Model. The independent variables used are family ownership, managerial ownership, institutional ownership, foreign ownership, and external block holders. The moderating variable used is board independence. The sample used for research consisted of 2010 observation data which is 402 companies on the IDX for the period of 2013-2017 using purposive sampling method. The annual report used for this research is the published company data (www.idx.co.id). The data were tested using panel regression. The result of this research concluded that family ownership has significant negative effect on earnings management and there is a significant impact by the moderating board independence. As with managerial ownership, institutional, foreign, and external block holders, no significant effects were found, nor was the moderation of it found to have a significant effect.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | Similarity: 23 |
| Uncontrolled Keywords: | earnings management, ownership, moderating, board independence |
| Subjects: | H Social Sciences > HF Commerce > Business > Personnel management. Employment management 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 08:41 |
| Last Modified: | 05 Oct 2020 07:13 |
| URI: | http://repository.uib.ac.id/id/eprint/1832 |
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