PENGARUH FINANCIAL STABILITY, MANAGERIAL OWNERSHIP DAN INEFFECTIVE MONITORING TERHADAP EARNINGS MANAGEMENT STUDI PADA PERUSAHAAN DI BEI

https://doi.org/10.53952/jir.v4i1.171

Authors

  • SIRRUL HAYATI

Keywords:

Earnings management, discretionary accrual, financial stability, managerial ownership, ineffective monitoring.

Abstract

Earnings management merupakan intervensi manajemen dalam proses penyusunan
laporan keuangan eksternal sehingga dapat menaikan atau menurunkan laba akuntansi.
Munculnya manajemen laba didorong oleh keinginan manajer untuk memaksimalkan
utilitasnya. 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 discretionary
accruals (|DA|). Penelitian ini merupakan pengembangan dari penelitian Andayani (2010)
dengan menambahkan dua variabel yaitu financial stability dan managerial ownerhip
terhadap earnings management. Populasi dalam penelitian ini adalah perusahaan
manufaktur yang listed di Bursa Efek Indonesia (BEI) tahun 2010-2013. Berdasarkan
metode purposive sampling, jumlah sampel dalam penelitian ini sebesar 90 perusahaan.
Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini
menunjukkan 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 yang
diproksikan dengan rasio perubahan total aset, tidak berpengaruh secara signifikan
terhadap earnings management. (2) managerial ownership, tidak berpengaruh secara
signifikan terhadap earnings management, (3) ineffective monitoring yang diproksikan
dengan rasio dewan komisaris independen tidak memiliki pengaruh signifikan terhadap
earnings management.
Kata Kunci : Earnings management, discretionary accrual, financial stability, managerial
ownership, ineffective monitoring.

Earnings management is intervention management in the process of drafting the external
financial report so that it can increase or decrease the earnings. Earnings management
is driven by the management desire to maximize his utility. This research is aimed to
determine the effect of financial stability, managerial ownership and ineffective
monitoring of earnings management. Earnings management in this research was
measured using the absolute value of discretionary accruals (DA). This research is the
development of research Andayani (2010) by adding two variables: financial stability and
managerial ownerhip to earnings management. The population in this research is a
manufacturing company that is listed on the Indonesia Stock Exchange (IDX) years from
2010 to 2013. Based on purposive sampling method, the number of samples in this
research was 90 companies. The hypothesis was examined by using multiple regression
analysis.The results of this research by simultan test indicated that variable financial
stability, managerial ownership, ineffective monitoring significantly affect earnings
management. But the results of this research by partial test showed that (1) financial
stability which proxied by the ratio of the change in total assets, have not significantly
affect to earnings management. (2) managerial ownership, have not significantly affect
to earnings management. (3) ineffective monitoring which proxied by the ratio of
independent board does not have a significant effect on earnings management.
Keywords : Earnings management, discretionary accrual, financial stability, managerial
ownership, ineffective monitoring.

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Published

03/02/2020

How to Cite

SIRRUL HAYATI. (2020). PENGARUH FINANCIAL STABILITY, MANAGERIAL OWNERSHIP DAN INEFFECTIVE MONITORING TERHADAP EARNINGS MANAGEMENT STUDI PADA PERUSAHAAN DI BEI. Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani, 4(1), 56–67. https://doi.org/10.53952/jir.v4i1.171