Anggraini, Septia Dwi and Prof. Dr. Bambang Subroto, and Dr. Wuryan Andayani, (2022) Pengaruh Koneksi Politik Dan Kepemilikan Institusional Terhadap Kualitas Laba Pada Perusahaan Manufaktur Di Indonesia. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menginvestigasi pengaruh koneksi politik terhadap kualitas laba dan penelitian ini juga bertujuan menginvestigasi pengaruh kepemilikan institusional terhadap hubungan koneksi politik dan kualitas laba. Penelitian ini menggunakan pendekatan kuantitatif. Sampel dari penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia sejumlah 112 perusahaan selama periode 2018-2020 sehingga total observasi sebanyak 336. Pengujian hipotesis menggunakan analisis regresi berganda dengan alat uji SPSS 18. Hasil penelitian menunjukkan bahwa koneksi politik berdampak buruk terhadap kualitas laba. Semakin tinggi perusahaan terkoneksi politik maka kualitas laba perusahaan semakin rendah. Ekspropriasi yang dilakukan pemegang saham mayoritas menyebabkan rendahnya kualitas laba. Kualitas laba diukur menggunakan prediktabilitas menunjukkan bahwa kualitas laba perusahaan menjadi rendah karena keberadaan koneksi politik. Selain itu hasil penelitian juga menunjukkan bahwa kepemilikan institusional memperlemah hubungan koneksi politik dan kualitas laba. Investor institusional menerapkan prosedur akuntasi yang tepat untuk pemantauan perusahaan, sehingga mengurangi biaya keagenan yang mungkin timbul. Keberadaan kepemilikan institusional menjadi mekanisme pengawasan yang efektif dengan menerapkan prosedur akuntasi yang tepat dalam memantau perusahaan, untuk mewujudkan kinerja yang baik dan kualitas laba perusahaan tetap terjaga.
English Abstract
This study aims to investigate the influence of political connections on earnings quality and this study also aims to investigate the influence of institutional ownership on the relationship between political connections and earnings quality. This research uses a quantitative approach. The sample from this study was companies listed on the Indonesia Stock Exchange, a total of 112 companies during the 2018-2020 period, bringing the total observation to 336, hypothesis testing using multiple regression analysis with the SPSS 18 test tool. The results show that political connections have a negative impact on earnings quality. The higher the politically connected company, the lower the company's earnings quality. The expropriation by the majority shareholder has resulted in lower earnings quality. Earnings quality is measured using predictability indicating that the quality of corporate earnings is low due to the presence of political connections. In addition, the research results also show that institutional ownership weakens the relationship between political connections and earnings quality. Institutional investors implement proper accounting procedures to monitor companies, thereby reducing agency costs that may be incurred. The existence of institutional ownership is an effective monitoring mechanism by applying appropriate accounting procedures in monitoring the company, to realize good performance and maintain the earnings quality of company
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0423020012 |
| Uncontrolled Keywords: | Koneksi Politik; Kepemilikan Institusional; Kualitas Laba, Political Connections; Institutional Ownership; Quality of Earnings |
| Subjects: | 300 Social sciences > 330 Economics |
| Divisions: | S2/S3 > Magister Ilmu Ekonomi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 25 Jul 2023 03:16 |
| Last Modified: | 25 Jul 2023 03:16 |
| URI: | http://repository.ub.ac.id/id/eprint/202101 |
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