FAUZI, MOCH INDRI (2020) ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the factors that influence the practice of earning management which are still widely practiced by company management in the presentation of corporate financial statements in the capital market. This study uses time series data from 2011 to 2014 and uses a sample of 35 property sector companies. The results of this study found that the level of company profitability has a negative and significant effect on earning management practices, which means that companies that obtain a low level of profitability tend to practice earning management, and vice versa for companies with high profitability achievements tend to avoid earning management practices. This study also found that company size has a positive and significant effect on earning management practices, which means that large-scale companies tend to practice earning management, especially to achieve the targets of shareholders, fulfill commitments with investors, and maintain company value in the capital market. Earning management practice is difficult to detect in large scale companies because financial reporting data is more complex than small companies. Keywords: Earnings Management, Agency Theory, Signaling Theory Penelitian bertujuan untuk menganalisis faktor yang mempengaruhi praktek earning management yang masih banyak dilakukan oleh manajemen perusahaan pada penyajian laporan keuangan perusahaan di Pasar Modal. Penelitian ini menggunakan data time series tahun 2011 sampai dengan 2014 dan menggunakan sampel sebanyak 35 perusahaa sektor propertis. Hasil penelitian ini menemukan bahwa tingkat profitabilitas perusahaan berpengaruh negative dan signifikan terhadap praktek earning management, yang berarti perusahaan yang memperoleh tingkat profitabilitas yang rendah cenderung melakukan praktek earning management, dan sebaliknya bagi perusahaan yang tinggi pencapaian profitabilitasnya cenderung menghindari praktek earning management. Penelitain ini juga menemukan bahwa ukuran perusahaan berpengaruh positif dan sihnifikan terhadap praktek earning management, yang berarti bahwa perusahaan skala usaha besar cenderung melakukan praktek earning management terutama untuk mebacapai target dari pemegang saham, memenuhi komitmen dengan pihak lnder, dan menjagia value perusahaan di pasar modal. Praktek earning management ini sulit dideteksi apada perusahaan skala usaha yang besar karena data laporan keuangan lebih kompleks dibanding perusahaan kecil. Kata Kunci: Manajemen Laba, Teori Agensi, Teori Signaling
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55514120057 |
| Uncontrolled Keywords: | Manajemen Laba, Teori Agensi, Teori Signaling |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 24 Oct 2023 03:16 |
| Last Modified: | 24 Oct 2023 03:16 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83142 |
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