The impact of ownership structure on earnings management in manufacturing companies listed in Indonesia Stock Exchange year 2017-2019

Aurellia, Clairine (2021) The impact of ownership structure on earnings management in manufacturing companies listed in Indonesia Stock Exchange year 2017-2019. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Maximizing profit or advantages have always been the main goal of most companies. Company’s profit is one form of a company’s financial performance and will have an impact on the company’s share price. With profit stated in the financial report, company cannot be separated from earnings management. This study aims to investigate the impact of ownership structure as independent variable on earnings management as dependent variable. This research is conducted by using quantitative research method using secondary data that were taken from the manufacturing companies which are listed in Indonesian Stock Exchange. with the populations of 32 companies. The samples are obtained using purposive sampling method. The total sample is 96 companies from the year 2017-2019 The data analysis is using multiple linear regression analysis. Based on the results of research and analysis by using SPSS 26 indicate that: Ownership structure has a significant impact on earnings management/Memaksimalkan keuntungan atau keuntungan selalu menjadi tujuan utama sebagian besar perusahaan. Laba perusahaan merupakan salah satu bentuk kinerja keuangan perusahaan dan akan berdampak pada harga saham perusahaan. Dengan laba yang dituangkan dalam laporan keuangan, perusahaan tidak dapat dipisahkan dari manajemen laba. Penelitian ini bertujuan untuk mengetahui pengaruh struktur kepemilikan sebagai variabel bebas terhadap manajemen laba sebagai variabel terikat. Penelitian ini dilakukan dengan menggunakan metode penelitian kuantitatif dengan menggunakan data sekunder yang diambil dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. dengan populasi 32 perusahaan. Pengambilan sampel dilakukan dengan metode purposive sampling. Jumlah sampel adalah 96 perusahaan dari tahun 2017-2019. Analisis data menggunakan analisis regresi linier berganda. Berdasarkan hasil penelitian dan analisis dengan menggunakan SPSS 26 menunjukkan bahwa: Struktur kepemilikan berpengaruh signifikan terhadap manajemen laba.

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