The Effect Of Ownership Structure And Corporate Governance On Earnings Management (Empirical Study on Manufacture Companies listed on the Indonesia Stock Exchange in 2015-2019)

Ghearani Noor Mahesa N, Ade Banani

Abstract


Penelitian ini merupakan jenis penelitian asosisatif kuantitatif pada perusahaan manufaktur sub industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2015 – 2019. Penelitian ini mengambil judul “Pengaruh Struktur Kepemilikan dan Corporate Governance Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)”. Tujuan penelitian ini adalah untuk menganalisis pengaruh variabel kepemilikan manajerial, komite audit, ukuran dewan direksi terhadap manajemen laba dengan menggunakan variabel kontrol ukuran. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur sub industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. Untuk analisis data menggunakan uji asumsi klasik, uji deskriptif, uji regresi data panel, uji determinasi, dan uji t. Penentuan sampel menggunakan metode purposive sampling. Sampel dalam penelitian ini adalah 11 perusahaan. Dari hasil penelitian menunjukan bahwa variabel kepemilikan manajerial dan ukuran dewan direksi berpengaruh positif dan signifikan terhadap manajemen laba. Sedangkan, variabel komite audit tidak berpengaruh signifikan terhadap manajemen laba pada perusahaan manufaktuk sub industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015 – 2019. Implikasi dari penelitian ini adalah dari ketiga variabel yang diuji, variabel komite audit tidak mempunyai hubungan dengan manajemen laba. Sehingga, investor bisa melihat dari variabel lain yaitu kepemilikan manajerial dan ukuran dewan direksi untuk menjadi indikator menilai perusahaan sebelum melakukan investasi.

Kata kunci: Kepemilikan Manajerial, Komite Audit, Ukuran Dewan Direks


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References


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