Pengaruh komposisi dewan komisaris, kepemilikan managerial, kepemilikan institusional, dan kualitas auditor terhadap intensitas managemen laba (earning management)

YUNIANTO, Andan, Dr. Suwardjono, M.Sc

2008 | Tesis | S2 Akuntansi

Penelitian ini bertujuan untuk mendapatkan bukti empiris bahwa komposisi dewan komisaris independen, kepemilikan managerial, kepemilikan institusional, dan kualitas audit berpengaruh negatif terhadap intensitas managemen laba yang diproksikan dengan akrual diskresioner absolut. Sampel yang digunakan sebanyak 113 perusahaan yang menghasilkan 288 tahun perusahaan (company year) yang berasal dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2003-2007. Penelitian ini menggunakan ordinary least square regression untuk menguji hipotesis yang diajukan. Hasil penelitian menunjukkan bahwa komposisi dewan komisaris independen dan kualitas audit tidak berpengaruh pada intensitas managemen laba, sedangkan kepemilikan managerial dan kepemilikan institusional berpengaruh negatif pada intensitas managemen laba.

Purpose of this study is to find out empirical evidence that the composition of independent commissary board, managerial ownership, institutional ownership, and the quality of auditing negatively affect the intensity of earnings management, which is measured by using an absolute discretionary accrual. Sample of the study is consisted of 113 firms with 288 firm years from panel data of all manufacturing companies listed in the Indonesian Stock Exchange from 2003 to 2007. The study uses an ordinary least square regression to test hypotheses proposed. Result of the study indicates that the composition of independent commissary board and the quality of auditing did not negatively affect the intensity of earnings management, while both managerial ownership and institutional ownership positively affect the intensity of earnings management.

Kata Kunci : Independent commissary board,Managerial ownership,Institusional ownership,Auditor quality, independent commissary board, managerial ownership, institutional ownership, auditor quality, intensity of earnings management, discretionary accruals, absolute dis