Analisis Pengaruh Struktur Kepemilikan terhadap Manajeme Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Veranica, Jane (2019) Analisis Pengaruh Struktur Kepemilikan terhadap Manajeme Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini dilakukan untuk mengetahui hubungan struktur kepemilikan terhadap manajemen laba pada daftar perusahaan yang ada di Bursa Efek Indonesia (BEI). Independen variabel yang diteliti dalam penelitian ini berupa ownership concentration, institutional ownership, foreign ownership, state ownership, public ownership dan kontrol variabel firm age, firm size, board independence. Data laporan keuangan dari periode 2013 sampai dengan 2018 diambil untuk penelitian ini. purposive sampling digunakan dalam metode penelitian ini. Penelitian ini menggunakan sampel data perusahaan sebanyak 316 perusahaan dengan total 1,896 data yang akan diobservasi dan 219 data outlier. Analisis akan data yang telah didapatkan akan diteliti dengan menggunakan program software Eviews versi 8. Hasil data yang telah diolah dan diuji menunjukkan hanya pada variabel kepemilikan asing terbuktinya hipotesis yang menjelaskan adanya pengaruh akan manajemen laba. Sisanya, variabel kepemilikan konsentrasi, kepemilikan institusional, kepemilikan pemerintah dan kepemilikan publik tidak menujukkan hasil yang terbukti pada hipotesis yang dimana tidak memengaruh tindakan manajemen laba tersebut ********************************************************************** This research was conducted to analysis on the influence of ownership structure to earnings management on the list of companies on the Indonesia Stock Exchange (IDX). The independent variables used in the research are concentration of ownership, institutional ownership, foreign ownership, state ownership, public ownership and the control variable of the company are firm age, company size, board independence. Data on financial statement from 2013 to 2018 were taken for this research. Purposive sampling is the method used in the research. This research is being conducted using samples 316 comapnies with a total of 1,896 data that to be observed and 219 data outliers. Analysis of the data obtained will be collected using the Eviews version 8. The results of data that have been processed and tested show only on the variable of foreign ownership proven by a hypothesis that explains the influence of earnings management. The rest, the concentration of ownership, institutional ownership, government ownership and public ownership variables do not show results that are proven in the hypothesis which does not affect earnings management actions.

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