ABSTRACT
This research aims at examining the influence of factor-factor such as institutional
ownership, reputation of auditor, company size, audit committee size and board of
commisioner size on the earnings management practice. This research takes sample from 15
companies in the banking sector at the Jakarta Stock Exchange, which were published in
financial report from 2007-2009. The method of analysis of this research used multi
regression and earnings management using specific accrual model from Beaver-Engel.The
result of this research showed the adjusted R squared value of 0,142 or 14,2%, it means that
14,2% of the dependent variable (earnings mangement) could be explained by the
independent variables (institutional ownership, reputation of auditor, company size, audit
committee size and board of commisioner size) and the rests 85,8% was explained by other
factors other than the regressions models. The F-tests results 0,05, it means that the model of
regression are fit. Finally, the results of the t-tests showed that only reputation of auditor had
significant influence to earnings management.
Keyword : earnings management, institutional ownership, reputation of auditor, company
size, audit committee size ,board of commisioner size
This research aims at examining the influence of factor-factor such as institutional
ownership, reputation of auditor, company size, audit committee size and board of
commisioner size on the earnings management practice. This research takes sample from 15
companies in the banking sector at the Jakarta Stock Exchange, which were published in
financial report from 2007-2009. The method of analysis of this research used multi
regression and earnings management using specific accrual model from Beaver-Engel.The
result of this research showed the adjusted R squared value of 0,142 or 14,2%, it means that
14,2% of the dependent variable (earnings mangement) could be explained by the
independent variables (institutional ownership, reputation of auditor, company size, audit
committee size and board of commisioner size) and the rests 85,8% was explained by other
factors other than the regressions models. The F-tests results 0,05, it means that the model of
regression are fit. Finally, the results of the t-tests showed that only reputation of auditor had
significant influence to earnings management.
Keyword : earnings management, institutional ownership, reputation of auditor, company
size, audit committee size ,board of commisioner size
PENDAHULUAN
Scoot (2009 : 403) mendefinisikan
earnings management sebagai tindakan
manajemen untuk memilih kebijakan
akuntansi dari suatu standar tertentu
dengan tujuan memaksimalkan
kesejahteraan dan atau nilai pasar
perusahaan. Manajemen laba muncul
karena adanya agency conflicts, yang
muncul karena terjadinya pemisahan
antara kepemilikan dengan pengelolaan
perusahaan. Dengan pemisahan ini,
pemilik perusahaan memberikan
kewenangan pada pengelola untuk
mengurus jalannya perusahaan seperti
mengelola dana dan mengambil keputusan
perusahaan lainnya atas nama pemilik.
Dengan kewenangan yang dimiliki ini,
mungkin saja pengelola tidak bertindak
yang terbaik untuk kepentingan pemilik,
Scoot (2009 : 403) mendefinisikan
earnings management sebagai tindakan
manajemen untuk memilih kebijakan
akuntansi dari suatu standar tertentu
dengan tujuan memaksimalkan
kesejahteraan dan atau nilai pasar
perusahaan. Manajemen laba muncul
karena adanya agency conflicts, yang
muncul karena terjadinya pemisahan
antara kepemilikan dengan pengelolaan
perusahaan. Dengan pemisahan ini,
pemilik perusahaan memberikan
kewenangan pada pengelola untuk
mengurus jalannya perusahaan seperti
mengelola dana dan mengambil keputusan
perusahaan lainnya atas nama pemilik.
Dengan kewenangan yang dimiliki ini,
mungkin saja pengelola tidak bertindak
yang terbaik untuk kepentingan pemilik,
karena adanya perbedaan kepentingan
(conflict of interest).
(conflict of interest).
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