PENGARUH DIVERSIFIKASI OPERASI, KEPEMILIKAN MANAJERIAL, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA
DOI:
https://doi.org/10.32493/JABI.v2i3.y2019.p356-374Abstract
Abstract
Abstract Earnings management is an action taken by management to influence information contained in the company's financial statements for a certain period. The purpose of the research is to examine the extent of the influence of operational diversification, managerial ownership, audit committees, and audit quality on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this research is 167 companies engaged in the manufacturing sector. The research sample was obtained using purposive sampling method, namely through predetermined criteria. The sample obtained was 18 companies. The data used in this research are secondary data obtained through documentation techniques on the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The dependent variable in this research is earnings management, while the independent variables in this research are operating diversification, managerial ownership, audit committee, and audit quality. The analytical method used is the analysis of Multiple Linear Regression. The results of the research indicate that the diversification of operations variable has a positive effect on earnings management, managerial ownership variable negatively affects earnings management, while the audit committee variables and audit quality do not affect earnings management with negative direction. In the future, this research is expected to be done usin samples from different types of industries. Beside that, the next researchers are expected to be able to use different types of variables and measurements.
Keywords: Operational diversification, managerial ownership, audit committee, audit quality, earnings management
Abstrak
Manajemen laba merupakan tindakan yang dilakukan oleh pihak manajemen untuk mempengaruhi informasi yang terdapat pada laporan keuangan perusahaan pada suatu periode tertentu. Penelitian ini bertujuan untuk menguji sejauh mana pengaruh diversifikasi operasi, kepemilikan manajerial, komite audit, dan kualitas audit terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2017. Populasi dalam penelitian ini berjumlah 167 perusahaan yang bergerak di sektor manufaktur. Sampel penelitian diperoleh menggunakan metode purposive sampling, yaitu melalui kriteri-kriteria yang telah ditetapkan. Sampel yang diperoleh berjumlah 18 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh melalui teknik dokumentasi pada laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Variabel dependen pada penelitian ini adalah manajemen laba, sedangkan variabel independent dalam penelitian ini adalah diversifikasi operasi, kepemilikan manajerial, komite audit, dan kualitas audit. Metode analisis yang digunakan adalah analisis Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa variabel diversifikasi operasi berpengaruh positif terhadap manajemen laba, variabel kepemilikan manajerial berpengaruh negatif terhadap manajemen laba, sedangkan variabel komite audit dan kualitas audit tidak berpengaruh terhadap manajemen laba dengan arah negatif. Pada penelitian selanjutnya diharapkan bisa menggunakan sampel dengan jenis industri yang berbeda. Selain itu, peneliti selanjutnya diharapkan mampu untuk menggunakan jenis variabel yang berbeda serta menggunakan jenis pengukuran yang berbeda.
Kata Kunci Diversifikasi operasi, kepemilikan manajerial, komite audit, kualitas audit, manajemen laba
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