Direktur Wanita, Kepemilikan Keluarga, dan Manajemen Laba

Danat, Vandryana (2020) Direktur Wanita, Kepemilikan Keluarga, dan Manajemen Laba. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Manajemen laba merupakan usaha manajer dalam memanipulasi laba agar sesuai dengan keinginannya demi kepentingan pribadi maupun kepentingan perusahaan. Manajemen laba sudah umum terjadi di Indonesia. Banyak perusahaan yang terlibat dalam kasus manajemen laba, bahkan termasuk juga perusahaan go publik di Bursa Efek Indonesia. Antaranya ada diketahui faktor penyebab munculnya praktek manajemen laba yaitu sifat dan tingkah wanita yang risk averse terhadap praktik manajemen laba telah mendapatkan perhatian yang signifikan. Komite audit yang sebagai pelaku penting dalam mengontrol dan mengawasi juga diprediksi mampu mempengaruhi kualitas laba secara keseluruhan. Tujuan melakukan penelitian ini adalah untuk mengetahui pengaruh wanita di dewan direksi, partisipasi wanita di komite audit, kepemilikan keluarga, ukuran dewan direksi, independensi dewan, ukuran komite audit, komite audit berkeahlian akuntansi.yang diukur dengan discretionary accruals. Selain itu juga ada variabel kontrol yang berupa profitabilitas, kualitas auditor, dan ukuran perusahaan. Penelitian ini mendalami berbagai macam bentuk praktik manajemen laba di perusahaan publik Indonesia. Untuk menganalisis data dalam penelitian ini, kita akan mengunakan metode analisis regresi panel dengan kombinasi data time series dan cross sectional. Penelitian ini menggunakan laporan keuangan dan tahunan perusahaan-perusahaan go public di Bursa Efek Indonesia dari periode tahun 2014 sampai dengan tahun 2018 yang merupakan data sekunder. ********************************************************************** Earnings management is the manager's attempt to manipulate earnings to suit his/her personal and corporate interests. Earnings management is common in Indonesia. Many companies are involved in earnings management cases, even including companies going public on the Indonesia Stock Exchange. Among these, there are known factors that cause the emergence of earnings management practices, namely the nature and behavior of women whose risk-averse towards earnings management practices have received significant attention. The audit committee as an important factor in controlling and supervising is also predicted to be able to influence the overall earnings quality. The purpose of conducting this research was to determine the effect of women's participation in the board of directors, women's participation in the audit committee, family ownership, board size, board independence, audit committee size, audit committee with accounting expertise as measured by discretionary accruals . Besides, there were also control variables in the form of profitability, auditor quality, and company size. This study explored various forms of earnings management practices in Indonesian public companies. To analyze the data in this study, the writer used the panel regression analysis method with a combination of time series and cross-sectional data. This study used the financial and annual reports of companies going public on the Indonesia Stock Exchange from the period 2014 to 2018 which is secondary data.

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