Vira, Anisa (2023) PENGARUH STRUKTUR KEPEMILIKAN, INDEPENDENSI AUDITOR, DAN LEVERAGE TERHADAP EARNINGS MANAGEMENT (Studi Empiris Pada Perusahaan sub sektor Property dan Real Esatate Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of ownership structure, auditor independence, and leverage on earnings management in Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The research population totaled 62 companies and a sample of 34 Property and Real Estate sub-sector companies were listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample technique used in this research is purposive sampling method. This research uses secondary data in the form of annual reports of companies in the 2015-2019 Property and Real Estate subsector obtained from the website of the Indonesia Stock Exchange and companies. In addition, the analytical model used in this study is multiple linear regression analysis. The data analysis technique used in this research is IBM SPSS V.25 for windows software. The results of this study indicate that managerial ownership structure, institutional ownership structure, auditor independence, and leverage together have an effect on earnings management. While partially, managerial ownership structure and institutional ownership structure have a negative effect on earnings management. Auditor independence and leverage have no effect on earnings management. Keywords: Ownership Structure, Auditor Independence, Leverage, Earnings Management.
| Item Type: | Thesis (S1) | |||||||||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan, independensi auditor, dan leverage terhadap earnings management pada perusahaan subsektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Populasi penelitian berjumlah 62 perusahaan dan diambil sampel sebanyak 34 perusahaan subsektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Teknik sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Penelitian ini menggunakan data sekunder berupa annual report perusahaan subsektor Property dan Real Estate 2015-2019 yang diperoleh dari website Bursa Efek Indonesia maupun perusahaan. Selain itu, model analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Teknik analisis data yang digunakan dalam penelitian ini yaitu software IBM SPSS V.25 for windows. Hasil penelitian ini menunjukkan bahwa struktur kepemilikan manajerial, struktur kepemilikan institusional, independensi auditor, dan leverage bersama-sama berpengaruh terhadap earnings management. Sedangkan secara parsial, struktur kepemilikan manajerial dan struktur kepemilikan institusional berpengaruh negatif terhadap earnings management. Independensi auditor dan leverage tidak berpengaruh terhadap earnings management. Kata kunci: Struktur Kepemilikan, Independensi Auditor, Leverage, Earnings Management. | |||||||||||||||
| Uncontrolled Keywords: | Keywords: Ownership Structure, Auditor Independence, Leverage, Earnings Management. Kata kunci: Struktur Kepemilikan, Independensi Auditor, Leverage, Earnings Management. | |||||||||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs Anisa Vira | |||||||||||||||
| Date Deposited: | 27 Sep 2023 09:22 | |||||||||||||||
| Last Modified: | 27 Sep 2023 09:22 | |||||||||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/30007 |
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