Pengaruh Komisaris Independen, Spesialisasi Industri Kap, Konsentrasi Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Manajemen Laba pada Perusahaan Kelompok Manufaktur di Bursa Efek Indonesia

Halim, Indra (2012) Pengaruh Komisaris Independen, Spesialisasi Industri Kap, Konsentrasi Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Manajemen Laba pada Perusahaan Kelompok Manufaktur di Bursa Efek Indonesia. Jurnal Ekonomi : Analisis ilmiah Ekonomi, manajemen, Keuangan dan Akuntansi, 22 (2). pp. 172-189. ISSN 0215 8442

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Abstract

Earning management action done by management of Xerox, Enron, Merck, Worldcom, Kimia Farma, Bank Lippo, Indofarma and others have given numerous losses to stakeholders.The objective of this research is to establish the effect of independent commissioner, public accounting firm speciality industry, Institutional ownership and firm size on earnings management. This research uses the secondary data and Ex Post Facto research method which processes the available data and has no control over the variables involved. Sample collection technique used is purposive sampling/judgement sampling. Model used is double linear regression. Data analysis technique used in this research is classic assumption test, F-test and t-test as hyphotesis test. Data observed consists of 110 companies manufacturing industry group which listed on Indonesia Stock Exchange for the book year 2011. The result shows that as follows : (1) proportion of independent commissioner has insufficient evidence to impact earnings management; (2) public accounting firm speciality industry has insufficient evidence to impact earnings management; (3) institutional ownership has positive impact on earnings management; (4) firm size has negative impact on earnings management. Key Word: Earning management, Good Corporate Governance, Independent commissioner, Public accounting firm speciality industry, Institutional ownership and firm size.

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