ANALISIS PENGARUH STRUKTUR KEPEMILIKAN, KINERJA KEUANGAN, DAN KUALITAS AUDIT TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014)

SUCI ASTRIYARREZKI, Wulan Wimbari, S.E., M. Bus., CA.,

2016 | Skripsi | S1 AKUNTANSI

Penelitian ini menguji hubungan antara kepemilikan keluarga, kinerja keuangan, kualitas audit dan kualitas laba. Kualitas laba sebagai variabel dependen penelitian, diproksikan oleh kualitas akrual model Dechow dan Dichev (2002) modifikasian Francis et al. (2005). Sedangkan variabel independen penelitian meliputi kepemilikan keluarga dan kinerja keuangan (profitabilitas, likuiditas, dan solvabilitas). Sampel penelitian terdiri dari 78 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010 hingga 2014 (234 observasi). Analisis regresi linier berganda digunakan untuk menguji model penelitian. Hasil penelitian secara empiris menunjukkan bahwa solvabilitas dan kualitas audit memiliki pengaruh yang signifikan terhadap kualitas laba. Sementara itu, kepemilikan keluarga, profitabilitas, dan likuiditas tidak berpengaruh signifikan terhadap kualitas laba.

This study examines the relations between family ownership, financial performance, audit quality, and earnings quality. Earnings quality as dependent variable, is measured by accruals quality of Dechow and Dichev’s model (2002) modified by Francis et al. (2005). The independent variables are family ownership and financial performance (which is analyzed by profitability, liquidity, and solvability ratio). The sample consists of 78 manufacturing companies listed on Indonesian Stock Exchange for the year 2010 to 2014 (234 observations). Multiple regression analysis is used to examine the regression model. The empirical results show that solvability and audit quality significantly affect earnings quality. Meanwhile, family ownership, profitability, and liquidity do not significantly affect earnings quality.

Kata Kunci : kepemilikan keluarga, kualitas akrual, kualitas audit, kualitas laba, likuiditas, profitabilitas, solvabilitas. family ownership, accruals quality, audit quality, earnings quality, liquidity, profitability, solvability.