THE EFFECT OF OWNERSHIP STRUCTURE, PROFITABILITY, AND AUDITOR REPUTATION ON EARNINGS MANAGEMENT (Empirical Study on Manufacturing Companies Listed in Indonesia Stock Exchange year 2013 - 2015)

GANESHA INDRAPRAJA, Prof. Dr. R.A. Supriyono, S.U., Ak., CA.

2018 | Skripsi | S1 AKUNTANSI

INTISARI Manajemen laba menurut definisi adalah praktik yang biasanya dilakukan oleh pihak tertentu, biasanya eksekutif di dalam perusahaan, dengan menggunakan teknik akuntansi tertentu untuk mendapatkan hasil yang diinginkan atau berbeda dari situasi aktual di perusahaan. Di era global, manajemen laba menjadi semakin populer di kalangan para peneliti dan pengguna laporan keuangan. Sejumlah studi empiris telah menunjukan bahwa manajemen laba muncul dalam banyak kesempatan dalam peristiwa ekonomi. Masalah ini memicu banyak peneliti untuk mencari tahu kemungkinan variable yang dapat menjadi landasan untuk menerapkan praktik ini. Semakin banyak variabel yang diketahui semakin banyak pengguna laporan keuangan yang merasa terlindungi. Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan, profitabilitas, dan reputasi auditor terhadap manajemen laba. Untuk mempersempit ruang lingkup, kami telah memilh perusahaan dari industri manufaktur yang terdaftar di Bursa Efek Indonesia dari 2013 - 2015. Penelitian yakin bahwa struktur kepemilikan profitabilitis, dan reputasi auditor diyakini memiliki pengaruh yang signifikan terhadap manajemen laba.

ABSTRACT Earnings management by definition is a practice usually done by executive or certain party by using certain accounting techniques to get desired outcomes which vary from actual situation in the company. In the global era, Earnings management has become increasingly popular among the researchers and the users of financial statement, while the later are probably needed to put a concern over this issue because it is very critical in the decision making process. Some believed that earnings management practices should be banned and restricted in the regulation, while some others thought it is not with some reasonable arguments they put on. Numerous of empirical studies have shown that earnings management are appeared in many occasions in economic events. This issue triggered many researchers to find out possible variables that can be the cornerstone for applying this practices. The more variables known, the more investors and users feel protected. This study aimed to examine the effect of ownership structure, profitability, and auditor reputation on earnings management. To narrowing the scope, we have chosen companies from manufacturing industry listed in Indonesia Stock Exchange from 2013 - 2015. This research, ownership structure, profitability, and auditor reputation was believed to have significant effect on earnings management.

Kata Kunci : Earnings management, Financial statements