PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Kasus Pada Jakarta Islamic Index (JII) di BEI Periode 2012 - 2016)
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46490 |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>http://repository.mercubuana.ac.id/46490/</relation><title>PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Kasus Pada Jakarta Islamic Index (JII) di BEI Periode 2012 - 2016)</title><creator>PUTRI, DINDA ANDRIANTI CAHYA</creator><subject>657 Accounting/Akuntansi</subject><subject>657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu</subject><subject>657.452 Audit Reports/Laporan Audit</subject><subject>657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer</subject><subject>657.458 Internal Auditing/Audit Internal</subject><description>This research is meant to find out the influence of Managerial Ownership,
Institutional Ownership, Leverage, and Audit Quality to Earnings Management of
Jakarta Islamic Index in Indonesia Stock Exchange (BEI). This research has been
done by using secondary data in the form of financial statement of the company
data from 2012-2014.The sample collection technique has been done by using
purposive sampling (based on purpose), fifteen companies have been obtained as
samples in according with the criteria is the company which has published their
financial statement from 2012 to 2016 and has been listed in Indonesia Stock
Exchange. The method of analysis employs multiple linier regreesions. The
calculation of earnings management is done by using modified Jones formula.
The research shows that the variable of Managerial Ownership, leverage,
and Audit Quality do not any have significant influence to the earnings
management, meanwhile Institutional Ownership have significant influence to the
profit management.
Keywords : Managerial Ownership, Institutional Ownership, Leverage, Audit
Quality, and Earnings Management

Penelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Leverage dan kualitas audit terhadap manajemen laba pada Jakarta Islamic Index (JII) yang terdaftar di Bursa Efek Indonesia. Penelitian menggunakan data sekunder berupa data laporan keuangan perusahaan selama tahun 2012 sampai tahun 2016. Dengan menggunakan teknik pengambilan sampel purposive sampling (berdasarkan tujuan), diperoleh lima belas sampel perusahaan sesuai kriteria yakni perusahaan yang menerbitkan laporan keuangan pada periode 2012 sampai 2016 dan terdaftar di Bursa Efek Indonesia. Metode analisis untuk penelitian ini adalah analisis regresi linier berganda. Perhitungan manajemen laba menggunakan rumus Jones yang dimodifikasi.
Hasil penelitian menunjukkan bahwa variabel Kepemilikan Manajerial, Leverage, dan Kualitas Audit tidak berpengaruh signifikan terhadap manajemen laba, sedangakan Kepemilikan Institusional berpengaruh signifikan terhadap manajemen laba.
Kata kunci : Kepemilikan Manajerial, Kepemilikan Institusioal, Leverage, Kualitas Audit, dan Manajemen Laba.</description><date>2019-01-08</date><type>Thesis:Thesis</type><type>PeerReview:NonPeerReviewed</type><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46490/1/1.%20Halaman%20Judul.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46490/2/4.%20Abstract.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46490/3/2.%20Surat%20Pernyataan%20Karya%20Sendiri.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46490/4/3.%20Lembar%20Pengesahaan%20Skripsi.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46490/5/5.%20Kata%20Pengantar.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46490/6/6.%20Daftar%20Isi.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46490/7/7.%20Daftar%20Tabel.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46490/8/8.%20Daftar%20Gambar.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46490/9/9.%20Daftar%20Lampiran.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46490/10/10.%20BAB%20I.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46490/11/11.%20Bab%20II.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46490/12/12.%20BAB%20III.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46490/13/13.%20BAB%20IV.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46490/14/14.%20BAB%20V.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46490/15/15.%20Daftar%20Pustaka.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46490/16/16.%20Lampiran.pdf</identifier><identifier> PUTRI, DINDA ANDRIANTI CAHYA (2019) PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Kasus Pada Jakarta Islamic Index (JII) di BEI Periode 2012 - 2016). S1 thesis, Universitas Mercu Buana Jakarta. </identifier><recordID>46490</recordID></dc>
|
| language |
ind |
| format |
Thesis:Thesis Thesis PeerReview:NonPeerReviewed PeerReview Book:Book Book |
| author |
PUTRI, DINDA ANDRIANTI CAHYA |
| title |
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, LEVERAGE, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Kasus Pada Jakarta Islamic Index (JII) di BEI Periode 2012 - 2016) |
| publishDate |
2019 |
| topic |
657 Accounting Akuntansi 657.4 Specific Fields of Accounting Bidang Akuntansi Tertentu 657.452 Audit Reports Laporan Audit 657.453 Auditing of Computer-Processed Accounts Mengaudit Laporan yang Diproses Komputer 657.458 Internal Auditing Audit Internal |
| url |
http://repository.mercubuana.ac.id/46490/1/1.%20Halaman%20Judul.pdf http://repository.mercubuana.ac.id/46490/2/4.%20Abstract.pdf http://repository.mercubuana.ac.id/46490/3/2.%20Surat%20Pernyataan%20Karya%20Sendiri.pdf http://repository.mercubuana.ac.id/46490/4/3.%20Lembar%20Pengesahaan%20Skripsi.pdf http://repository.mercubuana.ac.id/46490/5/5.%20Kata%20Pengantar.pdf http://repository.mercubuana.ac.id/46490/6/6.%20Daftar%20Isi.pdf http://repository.mercubuana.ac.id/46490/7/7.%20Daftar%20Tabel.pdf http://repository.mercubuana.ac.id/46490/8/8.%20Daftar%20Gambar.pdf http://repository.mercubuana.ac.id/46490/9/9.%20Daftar%20Lampiran.pdf http://repository.mercubuana.ac.id/46490/10/10.%20BAB%20I.pdf http://repository.mercubuana.ac.id/46490/11/11.%20Bab%20II.pdf http://repository.mercubuana.ac.id/46490/12/12.%20BAB%20III.pdf http://repository.mercubuana.ac.id/46490/13/13.%20BAB%20IV.pdf http://repository.mercubuana.ac.id/46490/14/14.%20BAB%20V.pdf http://repository.mercubuana.ac.id/46490/15/15.%20Daftar%20Pustaka.pdf http://repository.mercubuana.ac.id/46490/16/16.%20Lampiran.pdf http://repository.mercubuana.ac.id/46490/ |
| contents |
This research is meant to find out the influence of Managerial Ownership,
Institutional Ownership, Leverage, and Audit Quality to Earnings Management of
Jakarta Islamic Index in Indonesia Stock Exchange (BEI). This research has been
done by using secondary data in the form of financial statement of the company
data from 2012-2014.The sample collection technique has been done by using
purposive sampling (based on purpose), fifteen companies have been obtained as
samples in according with the criteria is the company which has published their
financial statement from 2012 to 2016 and has been listed in Indonesia Stock
Exchange. The method of analysis employs multiple linier regreesions. The
calculation of earnings management is done by using modified Jones formula.
The research shows that the variable of Managerial Ownership, leverage,
and Audit Quality do not any have significant influence to the earnings
management, meanwhile Institutional Ownership have significant influence to the
profit management.
Keywords : Managerial Ownership, Institutional Ownership, Leverage, Audit
Quality, and Earnings Management
Penelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Leverage dan kualitas audit terhadap manajemen laba pada Jakarta Islamic Index (JII) yang terdaftar di Bursa Efek Indonesia. Penelitian menggunakan data sekunder berupa data laporan keuangan perusahaan selama tahun 2012 sampai tahun 2016. Dengan menggunakan teknik pengambilan sampel purposive sampling (berdasarkan tujuan), diperoleh lima belas sampel perusahaan sesuai kriteria yakni perusahaan yang menerbitkan laporan keuangan pada periode 2012 sampai 2016 dan terdaftar di Bursa Efek Indonesia. Metode analisis untuk penelitian ini adalah analisis regresi linier berganda. Perhitungan manajemen laba menggunakan rumus Jones yang dimodifikasi.
Hasil penelitian menunjukkan bahwa variabel Kepemilikan Manajerial, Leverage, dan Kualitas Audit tidak berpengaruh signifikan terhadap manajemen laba, sedangakan Kepemilikan Institusional berpengaruh signifikan terhadap manajemen laba.
Kata kunci : Kepemilikan Manajerial, Kepemilikan Institusioal, Leverage, Kualitas Audit, dan Manajemen Laba. |
| id |
IOS5909.46490 |
| institution |
Universitas Mercu Buana |
| institution_id |
134 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Mercu Buana |
| library_id |
542 |
| collection |
Repository Universitas Mercu Buana |
| repository_id |
5909 |
| subject_area |
Econmics/Ilmu Ekonomi Communication/Komunikasi Engineering/Ilmu Teknik Measurement/Teknik Desain, Pengujian, Pengukuran, Kualitas, Perawatan, Pemeliharaan, Perbaikan |
| city |
Jakarta Barat |
| province |
DKI JAKARTA |
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1 |
| repoId |
IOS5909 |
| first_indexed |
2019-05-09T00:35:20Z |
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2019-05-09T00:35:20Z |
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dc |
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1674510794149068800 |
| score |
17.60897 |