Pengaruh Karakteristik Perusahaan, Struktur Kepemilikan Dan Kualitas Audit Terhadap  Manajemen Laba

Felicya, Cindy; Sutrisno, Paulina

doi:10.34208/jba.v22i1.678

Cited by 22 publications

(39 citation statements)

References 8 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Pihak manajemen sebagai pengelola dan penanggung jawab atas semua kegiatan operasional perusahaan dapat menggunakan wewenangnya untuk mempengaruhi pencatatan keuangan, terutama dalam mengendalikan laba yang disajikan dalam laporan keuangan, perilaku ini dapat disebut sebagai praktik manajemen laba. Manajemen laba merupakan suatu mekanisme untuk menaikan atau menurunkan laba sebelum laporan keuangan dilaporkan yang bertujuan memaksimalkan kepentingan manajemen (Felicya & Sutrisno, 2020). Perusahaan yang menggunakan kebijakan pencatatan akrual pada laporan keuangannya sangat riskan mengalami manipulasi pencatatan akuntansi.…”

Section: Pendahuluanunclassified

“…Mardianto, (2020), Nguyen et al, (2021, dan Piosik & Genge (2019) menyatakan bahwa struktur kepemilikan berpengaruh terhadap manajemen laba. Sedangkan Felicya & Sutrisno (2020) dan Wati & Gultom (2021) menyatakan bahwa struktur kepemilikan tidak berpengaruh terhadap manajemen laba.…”

Section: Pendahuluanunclassified

“…Semakin besar kepemilikan institusional dalam perusahaan, semakin menunjukkan besarnya jumlah saham yang dimiliki oleh pihak institusi yang dapat berguna dalam mengurangi tindakan oportunistik manajemen (Widiatmoko et al, 2020). Felicya & Sutrisno (2020) berpendapat bahwa investor institusi adalah sophisticated investor yang mampu melakukan monitoring terhadap tindakan manipulasi yang dilakukan manajemen sehingga mereka tidak mudah diperdaya oleh pihak manajemen.…”

Section: Pengaruh Kepemilikan Institusional Terhadap Manajemen Labaunclassified

“…Berbeda dengan peenelitian yang dilakukan oleh Tatar & Sujani (|2021) yang menyatakan bahwa kepemilikan manajerial berpengaruh terhadap manajemen laba, semakin besar kepemilikan saham manajerial maka akan menurunkan manajemen laba. Hasil penelitian ini sejalan dengan Felicya & Sutrisno (2020), Damayanti & Kusumaningtias (2018), dan Antari et al, (2021) yang menyatakan bahwa kepemilikan manajerial tidak terdapat hubungan signifikan dan tidak dapat mempengaruhi manajemen laba.…”

Section: Pembahasan Pengaruh Kepemilikan Manajerial Terhadap Manajeme...unclassified

See 3 more Smart Citations

Pengaruh Struktur Kepemilikan dan Kualitas Audit terhadap Manajemen Laba

Agustin

Widiatmoko

2022

Owner

View full text Add to dashboard Cite

Earnings management influenced by company’s ownership structure and audit quality. This study was made with the aim of empirically proving the effect of ownership structure (managerial ownership, institusional ownership, foreign ownership, and ownership concentration), and audit quality on earnings management, with the addition of profitability and leverage variables as control variables. This study uses quantitative research methods with secondary data collection techniques. The sample collection method in this study used a purposive sampling method with specified criteria. Secondary data for the study was taken from the annual report of manufacturing companies listed on the Indonesia Stock Exchange with the research year 2017 to 2020. The source of secondary data in this study was obtained through www.idx.co.id. This research sample counted 141 companies that meet criteria. Data processing using SPSS application. The analysis technique used is multiple linear regression analysis. Based on the results of the tests and research that have been described, it is concluded that there is a significant negative effect between the variables of institutional ownership, ownership concentration and audit quality on earnings management. Managerial ownership and foreign ownership variables have no significant effect on earnings management. Of the two control variables used in this study, only leverage has a negative effect on earnings management, while profitability does not affect earnings management. The R-Squared value of 52% can be explained by the variables contained in this study, while the remaining 48% is influenced by factors not explained in this study.

show abstract

Section: Pendahuluanunclassified

Section: Pengaruh Kepemilikan Institusional Terhadap Manajemen Labaunclassified

Section: Pembahasan Pengaruh Kepemilikan Manajerial Terhadap Manajeme...unclassified

See 2 more Smart Citations

Pengaruh Struktur Kepemilikan dan Kualitas Audit terhadap Manajemen Laba

Agustin

Widiatmoko

2022

Owner

View full text Add to dashboard Cite

show abstract

“…Teori keagenan berkaitan dengan fakta bahwa kepemilikan perusahaan terpisah dari manajemennya. Pemilik menjadi pemodal bisnis dan mendelegasikan wewenang manajemen kepada manajer professional [11], [12], [13].…”

Section: Pendahuluanunclassified

Analisis Struktur Kepemilikan dan Good Corporate Governance terhadap Manajemen Laba pada Perusahaan di Bursa Efek Idonesia

Yolanda

Efriyenti

2021

ekobistek

View full text Add to dashboard Cite

Earnings management practice is the decision to choose a particular accounting method that can achieve the goal of increasing reported profits or reducing investment losses. Misappropriation of financial statements by management can affect the amount of reported income. This study aims to determine whether ownership structure and good corporate governance have a significant influence on earnings management. The study was conducted on pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) in a row for the 2016-2020 period. The sample technique used is purposive sampling, so as many as 7 samples of companies are used. The data testing method uses multiple linear analysis. The results of the data test show that partially institutional ownership has a negative and significant effect on earnings management, independent commissioners, the audit committee, and the board of directors has a negative but not significant effect on earnings management. Simultaneously the results state that institutional ownership, independent commissioners, audit committees, and the board of directors have an effect but not significantly on earnings management.

show abstract

Pengaruh Profitabilitas Dan Kualitas Audit Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

et al. 2023

View full text Add to dashboard Cite

The research was aimed to test and analyze the effect of profitability and audit quality on profit management moderated by company size. The type of research used is quantitative. The population in this study was sector companies listed on the Indonesia Stock Exchange in 2016-2020. In determining the sample of this study through purposive sampling technique obtained by 37 companies for five years and after going through outlier data, 141 data were obtained that were worthy of testing. The data analysis technique used moderated regression analysis with the help of SPSS 25 as a tool for testing. The results showed that profitability affects profit management, audit quality affects profit management, company size is unable to moderate the effect of profitability on profit management, and company size is able to moderate the impact of audit quality on profit management. The contribution of this research is to develop literature related to agency theory which is associated with the dependent variable and to provide information to companies and investors regarding the factors that can influence earnings management practices.

show abstract

Pengaruh Karakteristik Perusahaan, Struktur Kepemilikan Dan Kualitas Audit Terhadap Manajemen Laba

Cited by 22 publications

References 8 publications

Pengaruh Struktur Kepemilikan dan Kualitas Audit terhadap Manajemen Laba

Pengaruh Struktur Kepemilikan dan Kualitas Audit terhadap Manajemen Laba

Analisis Struktur Kepemilikan dan Good Corporate Governance terhadap Manajemen Laba pada Perusahaan di Bursa Efek Idonesia

Pengaruh Profitabilitas Dan Kualitas Audit Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Contact Info

Product

Resources

About