PENGARUH REPUTASI AUDITOR, JUMLAH DEWAN DIREKSI, KEPEMILIKAN INSTITUSIONAL, DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri dan Dasar Kimia yang Terdaftar di Bursa Efek Indonesa 2014 -2018)

  • Rozilla Rozilla Mahasiswa Program Studi Akuntansi FEKON UMRAH
  • Inge Lengga Sari Munthe Dosen Fakultas Ekonomi UMRAH
  • Tumpal Manik Dosen Fakultas Ekonomi UMRAH

Abstract

Profit Management is one of the media to use the opportunities that exist in accounting principles to optimize the company's performance and the welfare of its shareholders. This study aims to determine the effect of auditor reputation, the number of board of directors, institutional ownership and leverage on earnings management in manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in 2014-2018. The method of sample collection in this study was purposive sampling and obtained 15 samples that met the criteria of 66 companies that became observational data. The analysis technique used in this study is multiple regression analysis. The reputation of the board of directors, and leverage has no effect on earnings management. While institutional ownership affects earnings management.The result of multiple linier regression test the coefficient of determination of 0.105% show that the ability of the independent variable in explaining the variance of of the dependent variable is relatively low at only 10.5% in this research model. While the remaining 89.5% variance of dependent variable that has not been mamou is expained by the independent variables in this research model.

Published
2020-05-04
Section
Akuntansi