Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit dan Ukuran Perusahaan Terhadap Manajemen Laba

(Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Periode 2012-2016)

Abstract

Earnings management is an act done deliberately by the management of the company that is by raising or lowering the profits that are informed or given to users of corporate financial statements with a specific purpose. The purpose of this study was to determine the effect of managerial ownership, institusional ownership, audit committee and firm size on earnings management. This research was conducted in manufacturing consumer goods industry sector in Indonesia Stock Exchage 2012-2016 period. The samples used as many as 18 companies from the population of 37 companies, through a purposive sampling method. The data collection is done by using the method of observation nonparticipan through the financial statements. The analysis technique applied is a technique of multiple linear regression analysis. The results show that partial managerial ownership, institutional ownership and audit committee does not have any influence to the earnings management. While the audit committee has negative influence to the earnings management .