Abstract
This study aims to analyze the effect of size, DAR, and managerial ownership structure on earnings management by applying prudence as moderating both simultaneously and partially. The population in this study are manufacturing companies in the automotive industry and its components which are listed on the Indonesia Stock Exchange for the period 2012-2016 with a total population of 12 companies. The method used in this study is a quantitative method with the type of research is causality. Data analysis used the Moderated Regression Analysis (Moderated Regression Analysis) with SPSS 20. Then tested using the classical assumption test (Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test), and hypothesis testing (F Test, T Test). The results of the study simultaneously state that size, DAR and managerial ownership structure have a significant effect on earnings management. Partially stated that the size and structure of managerial ownership have a significant effect on earnings management, while DAR has no significant effect on earnings management. Prudence can simultaneously moderate the effect of size, DAR and managerial ownership structure on earnings management. Partially Prudence can moderate the effect of size on earnings management.
Highlights
This study aims to analyze the effect of size, DAR, and managerial ownership structure on earnings management by applying prudence as moderating both simultaneously and partially
9. Hasil temuan penelitian yaitu bahwa teori akuntansi positif berhasil menemukan adanya praktik manajemen laba pada perusahaan manufaktur sektor industi otomotif dan komponennya yang terdaftar di BEI dengan model decreasing income melalui praktek political cost
Summary
ABSTRAK: Penelitian ini mempunyai tujuan untuk menganalisis pengaruh size, DAR, dan struktur kepemilikan manajerial terhadap manajemen laba dengan penerapan prudence sebagai pemoderasi baik secara simultan dan parsial. Hasil dari penelitian secara simultan menyatakan bahwa size, DAR dan struktur kepemilikan manajerial berpengaruh signifikan terhadap manajemen laba. Secara parsial menyatakan bahwa size dan struktur kepemilikan manajerial berpengaruh signifikan terhadap manajemen laba, sedangkan DAR tidak berpengaruh signifikan terhadap manajemen laba. Prudence secara simultan dapat memoderasi pengaruh size, DAR dan struktur kepemilikan manajerial terhadap manajemen laba. PENDAHULUAN Laporan keuangan merupakan bentuk informasi akuntansi yang menggambarkan kinerja perusahaan dalam periode tertentu, dimana berguna dalam proses pengambilan keputusan oleh ekternal ataupun internal perusahaan. Penelitian ini terbatas pada variabel size of firm, DAR, dan struktur kepemilikan manajerial, penerapan prudence, dan manajemen laba tahun 2012 – 2016 untuk 12 perusahaan yang bergerak dibidang manufaktur sektor industri otomotif
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