Earnings management dan future performance perusahaan keluarga dan non keluarga

Bawimbang, Novia (2021) Earnings management dan future performance perusahaan keluarga dan non keluarga. Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (74kB)
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (163kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (271kB) | Preview
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (244kB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (353kB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (434kB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (355kB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (162kB)
Preview	Text (Bibilography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (202kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

Penelitian terdahulu menemukan bahwa perusahaan keluarga memiliki kinerja masa depan yang lebih baik jika dibandingkan dengan perusahaan nonkeluarga, hal ini didasari pada pilihan praktik manajemen laba yang dipilih oleh pihak manajemen perusahaan. Hal ini juga didukung oleh keberadaan teori entrenchment effect yang menyatakan bahwa terdapat masalah keagenan yang mendorong perusahaan keluarga untuk memilih praktik manajemen laba yang bersifat efisiensi dalam menunjang future performance perusahaan. Penelitian ini mencoba memoderasi hubungan antara pilihan manajemen laba dengan future performance perusahaan keluarga dan nonkeluarga dengan menggunakan ukuran perusahaan. Penelitian ini ingin menganalisa lebih lanjut apakah pilihan praktik manajemen laba berdasarkan karakteristik perusahaan memiliki pengaruh terhadap future performance perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan model regresi data panel dengan pendekatan fixed effect model untuk menguji pilihan praktik manajemen laba pada 317 perusahaan yang diobservasi selama periode 2015 sampai dengan 2019. Temuan penelitian mengindikasikan bahwa praktik manajemen laba perusahaan keluarga lebih mengarah pada pilihan manajemen laba yang bersifat efisiensi jika dibandingkan dengan perusahaan nonkeluarga. Namun di lain sisi, seiring dengan berkembangnya ukuran perusahaan, maka pilihan manajemen laba perusahaan keluarga beralih menjadi manajemen laba yang bersifat oportunistik. / Previous studies found that family companies have better future performance when compared to non-family companies, this is based on the choice of earnings management practices chosen by the company's management. This is also supported by the existence of the entrenchment effect theory which states that there are agency problems that encourage family companies to choose efficient earnings management practices to support the company's future performance. This study tries to moderate the relationship between earnings management choices and future performance of family and non-family firms by using firm size. This study wants to further analyze whether the choice of earnings management practices based on company characteristics has an influence on the future performance of companies listed on the Indonesia Stock Exchange. This study uses a panel data regression model with a fixed effect model approach to examine the choice of earnings management practices in 317 companies observed during the 2015 to 2019 period. The research findings indicate that the earnings management practice of family firms is more likely to lead to efficient earnings management choices when compared to non-family firms. But on the other hand, as the size of the company grows, the choice of family company earnings management shifts to opportunistic earnings management.

Actions (login required)

View Item