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Please use this identifier to cite or link to this item: http://repository.uksw.edu/handle/123456789/4138
Title: Earnings Management Perusahaan Keluarga di Indonesia
Authors: Harijono
Nugrahanti, Yeterina Widi
Nugrahani, Ratnawati
Keywords: family firm;earnings management,;corporate governance
Issue Date: 2013
Publisher: Magister Akuntansi Program Pascasarjana FEB-UKSW
Abstract: Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai hubungan antara earnings management dan family firm di Indonesia. Earnings Management diproksi dengan menggunakan discretionary accrual model Jones. Variabel utama dependen dalam penelitian yaitu Family Control, sedangkan variabel lain mencakup Cash Flow Right Leverage, Board Independence, Net Profit Margin, Leverage, Growth, Size dan Auditor Big Four. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI pada periode tahun 2005 – 2009. Jumlah sampel penelitian terdapat 95 perusahaan dengan jumlah observasi penelitian 405 observasi. Hipotesis penelitian diuji dengan menggunakan alat analisis Stata versi 11. Penelitian ini menunjukkan bahwa tidak terdapat hubungan yang signifikan antara family firm dengan earnings management. Sedangkan pada variable Leverage, Size dan Big Four menunjukkan hasil yang signifikan terhadap earnings management.
This study aims to obtain empirical evidence about the relationship between earnings management and the family firm in Indonesia. Earnings Management proxied by using the Jones model discretionary accrual. The main dependent variables in the study of Family Control, while the other variables include the Cash Flow Leverage Right, Board Independence, Net Profit Margin, Leverage, Growth, Size and Big Four auditor. The sample in this study is a manufacturing company listed on the Stock Exchange in the period 2005-2009. Total sample contained 95 companies with a number of observational studies 405 observations. Research hypotheses were tested using analysis tools Stata version 11. This study shows that there is no significant relationship between family firm with earnings management. While the variable Leverage, Size and Big Four showed significant results for earnings management
URI: http://repository.uksw.edu/handle/123456789/4138
Appears in Collections:T2 - Master of Accounting

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