PENGARUH RETURN ON ASSET (ROA), LEVERAGE DAN STRUKTUR
KEPEMILIKAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN
MANUFAKTUR YANG TERCATAT DI BEI
Oleh: Hermita Novriani ( 05610004 ) Management
Dibuat: 2010-10-30 , dengan 3 file(s).
Keywords: Return On Asset (ROA), leverage, kepemilikan institusional, kepemilikan manajerial, discretionery accrual, dan manajemen laba.
ABSTRAKSI
Penelitian ini berjudul Pengaruh Return On Asset (ROA), Leverage dan Struktur Kepemilikan Terhadap Manajemen Laba. Tujuan dari penelitian ini antara lain untuk mengetahui bagaimana Return On Asset (ROA), leverage dan struktur kepemilikan dan manajemen laba pada
perusahaan manufaktur di Indonesia dan bagaimana pengaruh variabel-variabel tersebut terhadap manajemen laba.
Populasi dari penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jumlah perusahaan manufaktur berdasarkan Indonesian Capital Market Directory tahun 2008 adalah 154 perusahaan. Metode pengambilan sampel yang digunakan adalah
purposive sampling. Manajemen laba dalam penelitian ini dihitung dengan menggunakan model perhitungan discretionary accrual. Pengujian terhadap hipotesis penelitian dengan menggunakan uji regresi linear berganda dengan α=5%.
ABSTRACT
This research entitled Effect of Return On Assets (ROA), Leverage and Ownership Structure on Earnings Management. The purpose of this study among others to know how to Return On Assets (ROA), leverage and ownership structure and earnings management in manufacturing companies in Indonesia and how the influence of these variables on earnings management. The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange. The number of manufacturing companies based on the Indonesian Capital Market Directory 2008 was 154 companies. The sampling method used was purposive sampling. Earnings management in this study calculated using the calculation model of discretionary accruals. Tests of research hypotheses using multiple linear regression test with α = 5%.
Based on the results of data analysis, the statistical test results stating that earnings management is not simultaneously affected by the ROA, Leverage and Ownership Structure. These results can be seen from the value F value < F table, the first hypothesis is not accepted/rejected, and among the variables investigated, turned out to ROA is the most influential variable to earnings
management. The result is shown by the regression coefficient and significant largest t > 0.5 is thus the second hypothesis is accepted.
