SAFITRI, EGIDIA (2019) PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAANDANLEVERAGE TERHADAPMANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine and assess theInstitutional Ownership, Company Size , and Leverage on Earning Management. The data used in this research was a secondary data in the form of financial statements from each company reported to BEI period 2012 – 2016 that resources from Indonesia Stock Exchange (BEI) website www.idx.co.id The sample was used in this research as much 8 manufacturing companies from 10 companies that listed in Indonesia Stock Exchange (BEI) period 2012 – 2016. The sampling were used purposive sampling method. Analyzed of data that used in this research was multiple regression. This result indicated Institutional Ownership has a positive and significant impact on Earning Management. Company Size do not has a positive and not significant impact on Earning Management. Leverage has a negative and significant impact on Earning Management. Keywords : Earning Management, Institutional Ownership, Leverage, Firm Age, Company Size and Profitability Penelitianinibertujuanuntukmenguji dan mengkaji pengaruh Kepemilikan Institusional,Ukuran Perusahaan danLeverageTerhadapManajemenLaba. Data yang digunakandalampenelitianiniadalah data sekunderberupalaporankeuangansetiapperusahaansampel yang dilaporkanke BEI daritahun 2012 – 2016 yang bersumberdari website Bursa Efek Indonesia (BEI) yaituwww.idx.co.id Sampel yang digunakandalampenelitianinisebanyak8perusahaanmanufakturdari 10perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012 – 2016.Pengampilansampeldilakukandenganmenggunakanmetodepurposive sampling.Analisis data yang digunakandalampenelitianiniadalahanalisisregresiberganda. HasilpenelitianmenyatakanbahwaKepemilikan Institusional berpengaruhpositif dan signifikan terhadapManajemenLaba. Ukuran Perusahaan tidakberpengaruhterhadapManajemenLaba.Leverage berpengaruh negatif dan signifikan terhadap Manajemen Laba Kata Kunci :ManajemenLaba, Kepemilikan Institusional, Ukuran Perusahaan, Leverage
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