FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA PERIODE TAHUN 2009-2014
Abstract
Earnings management as management actions in the process of preparing the financial statements that can be raised or lowered in accordance with the accounting profit interests. Earnings management arise as a result of agency theory that occurs due to misalignment of interests between stockholders (principal) and management (agent). Under these conditions we need a control mechanism that can align the interests of the differences between the two sides. This study aimed to analyze the influence of the proportion of the board of commissioners, board size, the existence of an audit committee and institutional ownership to earnings management.
The population in this study are all banking companies listed in the Indonesia Stock Exchange (BEI) during 2009-2014 ie 31 companies. The sample used in this study as many as 26 companies to obtain a sample of 156 observation data. The sampling technique used purposive sampling. Statistical analysis was conducted on the multiple linear regression and hypothesis testing.
Based on the results of data analysis can be concluded; There is no influence commissioners proportion to earnings management, influences of board size to earnings management, influences of the existence of an audit committee to earnings management, there is no influence of institutional ownership on earnings management.
Suggestions in this study is preferably investors in implementing their investment funds in companies that can generate optimal profit through their investment activities. Investors also should invest their capital in companies which distribute profits consistently. Companies with high profits will tend to use retained earnings to distribute dividends, it is to keep the image of the company, especially the company is classified as large companies and should keep the image to investors.
Keywords: The proportion of the board of commissioners, the board of commissioners size, presence of the Audit Committee, Institutional Ownership, Profit Management
The population in this study are all banking companies listed in the Indonesia Stock Exchange (BEI) during 2009-2014 ie 31 companies. The sample used in this study as many as 26 companies to obtain a sample of 156 observation data. The sampling technique used purposive sampling. Statistical analysis was conducted on the multiple linear regression and hypothesis testing.
Based on the results of data analysis can be concluded; There is no influence commissioners proportion to earnings management, influences of board size to earnings management, influences of the existence of an audit committee to earnings management, there is no influence of institutional ownership on earnings management.
Suggestions in this study is preferably investors in implementing their investment funds in companies that can generate optimal profit through their investment activities. Investors also should invest their capital in companies which distribute profits consistently. Companies with high profits will tend to use retained earnings to distribute dividends, it is to keep the image of the company, especially the company is classified as large companies and should keep the image to investors.
Keywords: The proportion of the board of commissioners, the board of commissioners size, presence of the Audit Committee, Institutional Ownership, Profit Management
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