PENGARUH KUALITAS AUDIT DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA BERBASIS AKTIVITAS RIIL

RIPAI, AHMAD (2014) PENGARUH KUALITAS AUDIT DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA BERBASIS AKTIVITAS RIIL. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

Preview	Text (Cover) COVER.pdf Download (403kB) | Preview
Preview	Text (Abstrak) abstrac.pdf Download (70kB) | Preview
	Text (Bab 1) BAB 1.pdf Restricted to Registered users only Download (285kB)
	Text (Bab 2) BAB 2.pdf Restricted to Registered users only Download (307kB)
	Text (Bab 3) BAB 3.pdf Restricted to Registered users only Download (238kB)
	Text (Bab 4) BAB 4.pdf Restricted to Registered users only Download (310kB)
	Text (Bab 5) BAB 5.pdf Restricted to Registered users only Download (313kB)
	Text (Bab 6) BAB 6.pdf Restricted to Registered users only Download (171kB)
	Text (Daftar Pustaka) PUSTAKA.pdf Restricted to Registered users only Download (1MB)

Abstract

This study aims to analyze the effects of auditor quality and ownership structure on earning management of manufacturing sector in Indonesia. Earning management define as the management actions in the form of interference in the process of preparing the financial statements with the intent to increase personal prosperity and to enhance firm value. Independent variables used in this study were audit quality (audit firm size, auditor independence) and ownership structure (ownership of institutional, ownership of managerial and ownership of overseas). Dependent variable used in this study is earning management Real Activity (Abnormal cash flow from operational model, Abnormal Production cost model, Abnormal discreionary expencense model). The sample in this study were manufacturing sector companies listed in Indonesian Stock Exchange (IDX) in the periode 2010-2012. The number of sample used were 102 companies listed were taken by purposive sampling. The analysis method of this research used multiple linear regression analysis. The result of this study showed that both of audit quality and ownership structure significantly affected the real earnings management with the discretionary expenditure model. However, in the Abnormal production cost model, audit quality had not significant influence earnings management, but for ownership structure; proven had negative influence to real earnings management. On the other hand, audit quality and ownership structure had not influence real eranings management. Implications of this research are expected to contribute as additional information for practitioners, academics and policy makers related to audit quality and ownership structure and its impact on earnings management incentive measures. Key Words : audit quality, audit firm size, auditor independence, and ownership structure, ownership of institutional, ownership of managerial, ownership of overseas, earning management Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit dan struktur kepemilikan terhadap manajemen laba sektor manufaktur di Indonesia. Manajemen laba didefinisikan sebagai tindakan manajemen yang berupa campur tangan dalam proses penyusunan laporan keuangan dengan maksud untuk meningkatkan kesejahteraan secara personal maupun untuk meningkatkan nilai perusahaan. Variabel independen yang digunakan dalam penelitian ini adalah kualitas audit (ukuran KAP dan independensi auditor ) dan struktur kepemilikan (kepemilikan institusional, kepemilikan manajerial dan kepemilikan Asing) dan Variabel dependen yang digunakan dalam penelitian ini adalah manajemen laba. Sampel dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) dalam periode 2010-2012. Jumlah sampel yang digunakan sebanyak 102 perusahaan yang diambil melalui purposive sampling. Metode analisis penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kualitas audit dan struktur kepemilikan terbukti berpengaruh terhadap manajemen laba aktifias riil pada model discretionary expenditure. Sementara itu variabel kualitas audit tidak terbukti berpengaruh terhadap real earnings management sedangkan struktur kepemilikan dalam model abnormal biaya produksi terbukti berpengaruh negatif terhadap real earnings management.Akan pada model abnormal cah from operation, baik kualitas audit maupun struktur kepemilikan tidak terbukti berdampak terhadap manejemen laba. Hasil penelitian ini memiliki implikasi sebagai informasi tambahan bagi akademisi dan praktisi juga penyusun standar terkait peran audit dan struktur kepemilikan terhadap manajemen laba melalui aktifitas riil. Kata kunci : kualitas audit, ukuran KAP, independensi auditor, manajemen laba dan struktur kepemilikan, kepemilikan institusional, kepemilikan manajerial, kepemilikan asing.

Actions (login required)

View Item