AZI NUGRAHA, FAZRIL (2020) PENGARUH KEPEMILIKAN MANAJER, KUALITAS MANAJER, KONSERVATISME TERHADAP KUALITAS LABA DENGAN VARIABEL KONTROL PERTUMBUHAN PENJUALAN, LEVERAGE, ARUS KAS BEBAS (Studi Empiris Pada Sektor Perbankan yang Terdaftar di BEI Tahun 2013-2018). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of manager ownership, manager quality, and conservatism on earnings quality. This study is a causal study with a population of banks listed on the Indonesia stock exchange. The number of samples taken were 41 banks listed on the Indonesia Stock Exchange for the period 2013-2018. The sample was divided into two groups based on the average of assets, namely companies with large assets and small assets. Multiple regression was used as an analysis tool in this study. The research data used is derived from financial statements collected by downloading on the official website of each bank concerned. The analysis period was conducted from 2013 to 2018. The analysis shows that manager ownership has a significant effect on earnings quality in banking companies while manager quality does not significantly influence quality and conservatism does not significantly affect earnings quality in banking companies in Indonesia. Keywords: Manager ownership, manager quality, conservatism, earnings quality, banking, leverage, sales growth, free cash flow, discretionary accrual. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajer, kualitas manajer, dan konservatisme terhadap kualitas laba. Penelitian ini merupakan penelitian kausal dengan populasi yaitu Bank yang terdaftar di bursa efek Indoensia. Jumlah sampel yang di ambil yaitu 41 Bank yang terdaftar di Bursa Efek Indonesia periode 2013-2018. Dilakukan pembagian sampel menjadi dua kelompok berdasarkan rata-rata asetnya yaitu perusahaan dengan aset besar dan aset kecil. Regresi berganda digunakan sebagai alat analisis dalam penelitian ini. Data penelitian yang digunakan berasal dari laporan keuangan yang dikumpulkan dengan mengunduh di situs resmi masing masing bank yang bersangkutan. Periode analisis dilakukan dari tahun 2013 sampai tahun 2018. Hasil analisis menunjukkan bahwa kepemilikan manajer berpengaruh secara signifikan terhadap kualitas laba pada perusahaan perbankan sementara kualitas manajer tidak berpengaruh secara signifikan terhadap kualitas dan konservatisme tidak signifikan terhadap kualitas laba pada perusahaan perbankan di Indonesia. Kata Kunci: Kepemilikan manajer, Kualitas manajer, Konservatisme, Kualitas laba, Perbankan, leverage, Sales Growth, Free Cash Flow, Discretionary Accrual.
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