Pengaruh struktur kepemilikan terhadap praktik earning management pada industri keuangan

PARTOHO, Goklas Tunggul, Dr. Erni Ekawati, MSA., MBA

2009 | Tesis | S2 Manajemen

Penelitian tentang praktik earning management pada industri keuangan setelah Krisis Moneter tahun 1998 di Indonesia masih sangat jarang dilakukan. Penelitian tentang praktik earning management lebih banyak dilakukan pada industri manufaktur Penelitian ini fokus pada pengaruh struktur kepemilikan pada praktik earning management pada industri keuangan. Praktik earning management diteliti untuk melihat pengaruh praktik earning management terhadap komposisi struktur kepemilikan. Empat puluh enam perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama lima tahun dari 2003 sampai 2007. Hasil dari penelitian ini ditemukan bahwa insentif dan kepemilikan institusi asing berpengaruh terhadap praktik earning management. Kepemilikan domestik dan kepemilikan publik tidak berpengaruh pada praktik earning management.

Earning management studies in financial industry are still very rarely in Indonesia after monetery crisis in Indonesia in 1998. Mostly studies in earning management focus on manufacturer industry. This research focuses on the impact of ownerships structurall in earning management practices in Indonesia. Ownerships structural is investigated in order to understanding pattern of financial industry’s composition in ownerships structurall. Forty six companies in financial industry which are listed in Indonesia Stock Exchange are being investigated for five years from 2003 until 2007. Results of the research consist of incentives identified with a positive impact to earning management practices. Foreign investor has a negative impact to earning management practices. Domestic ownership and public ownership do not give impact to earning management practices.

Kata Kunci : Earning management,Industri keuangan dan struktur kepemilikan