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Journal : Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani

PENGARUH FINANCIAL STABILITY, MANAGERIAL OWNERSHIP DAN INEFFECTIVE MONITORING TERHADAP EARNINGS MANAGEMENT STUDI PADA PERUSAHAAN DI BEI SIRRUL HAYATI
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 4 No. 1 (2016): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

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Abstract

Earnings management merupakan intervensi manajemen dalam proses penyusunanlaporan keuangan eksternal sehingga dapat menaikan atau menurunkan laba akuntansi.Munculnya manajemen laba didorong oleh keinginan manajer untuk memaksimalkanutilitasnya. Penelitian ini bertujuan untuk menganalisis pengaruh financial stability,managerial ownership dan ineffective monitoring terhadap earnings management.Manajemen laba pada penelitian ini diukur menggunakan nilai absolute discretionaryaccruals (|DA|). Penelitian ini merupakan pengembangan dari penelitian Andayani (2010)dengan menambahkan dua variabel yaitu financial stability dan managerial ownerhipterhadap earnings management. Populasi dalam penelitian ini adalah perusahaanmanufaktur yang listed di Bursa Efek Indonesia (BEI) tahun 2010-2013. Berdasarkanmetode purposive sampling, jumlah sampel dalam penelitian ini sebesar 90 perusahaan.Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian inimenunjukkan bahwa secara simultan variabel financial stability, managerial ownership,ineffective monitoring berpengaruh secara signifikan terhadap earnings management.Tetapi secara parsial hasil penelitian membuktikan bahwa (1) financial stability yangdiproksikan dengan rasio perubahan total aset, tidak berpengaruh secara signifikanterhadap earnings management. (2) managerial ownership, tidak berpengaruh secarasignifikan terhadap earnings management, (3) ineffective monitoring yang diproksikandengan rasio dewan komisaris independen tidak memiliki pengaruh signifikan terhadapearnings management.Kata Kunci : Earnings management, discretionary accrual, financial stability, managerialownership, ineffective monitoring.Earnings management is intervention management in the process of drafting the externalfinancial report so that it can increase or decrease the earnings. Earnings managementis driven by the management desire to maximize his utility. This research is aimed todetermine the effect of financial stability, managerial ownership and ineffectivemonitoring of earnings management. Earnings management in this research wasmeasured using the absolute value of discretionary accruals (DA). This research is thedevelopment of research Andayani (2010) by adding two variables: financial stability andmanagerial ownerhip to earnings management. The population in this research is amanufacturing company that is listed on the Indonesia Stock Exchange (IDX) years from2010 to 2013. Based on purposive sampling method, the number of samples in thisresearch was 90 companies. The hypothesis was examined by using multiple regressionanalysis.The results of this research by simultan test indicated that variable financialstability, managerial ownership, ineffective monitoring significantly affect earningsmanagement. But the results of this research by partial test showed that (1) financialstability which proxied by the ratio of the change in total assets, have not significantlyaffect to earnings management. (2) managerial ownership, have not significantly affectto earnings management. (3) ineffective monitoring which proxied by the ratio ofindependent board does not have a significant effect on earnings management.Keywords : Earnings management, discretionary accrual, financial stability, managerialownership, ineffective monitoring.