Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manufaktur di BEI
Abstract
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi manajemen laba pada perusahaan yang termasuk dalam Bursa Efek Indonesia (BEI). Variabel yang digunakan dalam menganalisis praktik manajemen laba yaitu ukuran perusahaan, reputasi auditor, kepemilikan manajerial, kepemilikan institusional, Financial Leverage, dan tingkat pendidikan direktur utama. Penelitian dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) secara berturut-turut untuk periode 2010-2014. Teknik sampel yang digunakan adalan puposive sampling, sehingga diperoleh sebanyak 17 sampel perusahaan. Metode pengujian data menggunakan analisis linier berganda. Berdasarkan hasil pengujian data, diperoleh bahwa secara simultan variabel ukuran perusahaan, reputasi auditor, kepemilikan manajerial, kepemilikan institusional, Financial Leverage, dan tingkat pendidikan direktur utama berpengaruh terhadap Manajemen Laba. Secara parsial, kepemilikan manajerial berpengaruh signifikan negatif terhadap Manajemen Laba, sedangkan ukuran perusahaan, reputasi auditor, kepemilikan institusional, Financial Leverage, dan tingkat pendidikan direktur utama tidak berpengaruh signifikan terhadap Manajemen Laba.
Kata Kunci: Perusahaan Manufaktur di BEI dan Manajemen Laba
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