Pengaruh earning management dan family business non-family business terhadap profitabilitas = Effect of earning management and family business non-family business on profitability

Tanto, Thearza (2020) Pengaruh earning management dan family business non-family business terhadap profitabilitas = Effect of earning management and family business non-family business on profitability. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Berdasarkan teori agensi, perusahaan di Indonesia seringkali dihadapkan dengan agency problem tipe II yang timbul di antara pemegang saham mayoritas dan pemegang saham minoritas. Perusahaan di Indonesia sebagian besar merupakan perusahaan keluarga. Yang mana keluarga tidak hanya sebagai pemegang saham mayoritas tetapi juga sebagai pemilik. Sehingga hal ini menunjukkan bahwa keluarga memiliki kontrol yang kuat untuk mengelola perusahaan dan tidak menutup kemungkinan bahwa keluarga akan mengupayakan semaksimal mungkin guna meningkatkan profitabilitas sehingga berdampak positif bagi kinerja perusahaan, dan juga dengan tujuan untuk kesejahteraan keluarga. Hal ini dikarenakan, perusahaan keluarga merupakan salah satu sumber kekayaan keluarga, sehingga diharapkan perusahaan dapat terus beroperasi hingga generasi berikutnya. Penelitian ini menguji pengaruh dari earning management yang diproksikan dalam manajemen laba akrual dan manajemen laba riil, serta pengaruh dari karakteristik perusahaan family business dan non-family business yang diukur menggunakan variabel dummy terhadap profitabilitas yang diproksikan dalam return on asset (ROA). Data yang digunakan dalam penelitian ini adalah data sekunder yang terdaftar dalam Bursa Efek Indonesia (BEI) serta S&P Market Intelligence selama periode 2017-2019. Hasil dari penelitian ini membuktikan bahwa earning management baik manajemen laba akrual dan riil berpengaruh positif terhadap profitabilitas. Dan juga membuktikan bahwa karakteristik perusahaan family business dan non-family business memengaruhi profitabilitas. Hasil penelitian ini menunjukkan bahwa profitabilitas yang ditunjukkan oleh perusahaan-perusahaan di Indonesia masih dipengaruhi oleh manajemen laba secara signifikan dan tidak benar-benar karena hasil kinerja./ Based on agency theory, companies in Indonesia are often faced with agency problem type II that arises between majority shareholders and minority shareholders. Companies in Indonesia are mostly family business. The family is not only the majority shareholder but also the owner. So this shows that the family has strong control over managing the company and does not rule out the possibility that the family will make every effort to increase profitability so that it has a positive impact on company performance, and also with the aim of family welfare. This is because the family company is a source of family wealth, so it is hoped that the company can continue to operate for the next generation. This study examines the effect of earning management as proxied in accrual earnings management and real earnings management, as well as the influence of the characteristics of family business and non-family business firms as measured using dummy variables on profitability as proxied in return on assets (ROA). The data used in this study are secondary data listed on the Indonesia Stock Exchange (BEI) and S&P Market Intelligence during the 2017-2019 period. The results of this study prove that earning management, both accrual and real earnings management, has a positive effect on profitability. And also proves that the characteristics of the family business and non-family business companies affect profitability. The results of this study indicate that the profitability shown by companies in Indonesia is still significantly influenced by earnings management and not really due to performance results.

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