Kepemilikan Institusional, Kepemilikan Manajerial, Dan Kualitas Audit Terhadap Manajemen Laba

Abstract

The purpose of this research is to understand the influence of institutional ownership, managerial ownership, and audit quality for earnings management. The unit analysis in this research is the report of a finance company sub sector coal listed Indonesia Stock Exchange. The sampling technique of this research is used by purposive sampling and obtained 8 sub-sector coal companies in 20122015 to obtain 32 samples as observation material. Methods of data analysis in this research is panel data regression. The results showed that institutional ownership has no significant effect on earnings management, while managerial ownership influence significantly the negative direction and quality of the audit significant influence with a positive direction to earnings management so for investors should choose a company with a large managerial ownership and due attention to the quality of KAP being an independent auditor of a company that does not take the wrong investment decisions.

Company Characteristics and the Tendency of Fraudulent Financial Reporting

“…Since the accounting flexibility is shrinking, apparently the company will find other ways to do fraud. This statement strengthen the previous research done by Boedhi & Ratnaningsih (2015) and Aryanti, Kristanti, & Hendrayatno (2017) who found a significant positive relation between audit quality and real earning management. Real earning management becomes a choice because it's much harder to be found by the auditor (Ningsih, 2015).…”

“…Both of those previous research have the result of negative significant for audit quality, measured by size of auditor towards the tendency of fraud. In other hand, this research result matches the result of the research by Boedhi & Ratnaningsih (2015) and Aryanti, Kristanti, & Hendrayatno (2017).…”

The Influence of Managerial Ownership, Institutional Ownership, Public Ownership on Earnings Management in Listed Companies in the Transportation and Retail Subsector in 2016-2020

“…Research conducted by (Muiz & Ningsih, 2018) and (Sadjiarto et al, 2019) has a result of research test prove managerial ownership positively affect earnings management. While another researcher, Aryanti & Kristanti (2017) has a result that indicate the managerial ownership has a significant effect in a negative direction. Based on this description, this research proposes the following hypothesis:…”

“…The existence of institutional Ownership is expected to provide a supervisory mechanism that aims to align various interests in the company. Several studies have been conducted to analyze the effect of institutional Ownership on earnings management; among others (Aryanti & Kristanti, 2017) shows that institutional Ownership does not affect earnings management. While the research results (Aga Arye Perdana, 2019) shows that institutional Ownership has a positive significant effect on earnings management.…”

Pengaruh Kualitas Audit dan Keberadaan Eksekutif Wanita terhadap Earnings Management dengan Tax Avoidance sebagai Pemoderasi

“…Jadi, hipotesis 1 penelitian ini diterima. Hasil ini mendukung Aryanti et al, (2017) yang dalam penelitiannya menyatakan bahwa manajemen laba dipengaruhi signifikan oleh kualitas audit. Sejalan dengan Lassoueda et al (2018) yang membuktikan manajemen laba dipengaruhi negatif oleh kualitas audit, yang berarti manajemen laba relatif rendah pada perusahaan yang diaudit oleh auditor yang bereputasi.…”