Pengaruh Struktur Kepemilikan Terhadap Kualitas Laporan Keuangan (Pada Perusahaan Manufaktur Di Bei)

Affan, Muhammad Wildan (2017) Pengaruh Struktur Kepemilikan Terhadap Kualitas Laporan Keuangan (Pada Perusahaan Manufaktur Di Bei). Magister thesis, Universitas Brawijaya.

Abstract

Tujuan penelitian ini untuk mengetahui perbedaan kualitas laporan keuangan dengan indikator manajemen laba akrual dan manajemen laba riil serta pengaruh struktur kepemilikan terhadap kualitas laporan keuangan. Metode analisis yang digunakan adalah uji beda Mann Whitney dan regresi berganda dengan menggunakan data sekunder. Sampel penelitian terdiri atas 52 perusahaan manufaktur yang terdaftar di BEI tahun 2013-2015. Hasilnya ada perbedaan kualitas laporan keuangan dengan indikator manajemen laba akrual dan manajemen laba riil. Kemudian kepemilikan institusional meningkatkan kualitas laporan keuangan sedangkan kepemilikan manajerial, keluarga, dan asing tidak berpengaruh terhadap kualitas laporan keuangan dengan proksi akrual diskresioner. Untuk indikator manajemen laba riil, kepemilikan insitusional dan asing menurunkan kualitas laporan keuangan sedangkan kepemilikan manajerial dan keluarga tidak berpengaruh terhadap kualitas laporan keuangan. Jadi pemegang saham mayoritas dapat mengendalikan kualitas laporan keuangan dan pemegang saham asing dapat mengurangi kualitas laporan keuangan.

English Abstract

Tujuan penelitian ini untuk mengetahui perbedaan kualitas laporan keuangan dengan indikator manajemen laba akrual dan manajemen laba riil serta pengaruh struktur kepemilikan terhadap kualitas laporan keuangan. Metode analisis yang digunakan adalah uji beda Mann Whitney dan regresi berganda dengan menggunakan data sekunder. Sampel penelitian terdiri atas 52 perusahaan manufaktur yang terdaftar di BEI tahun 2013-2015. Hasilnya ada perbedaan kualitas laporan keuangan dengan indikator manajemen laba akrual dan manajemen laba riil. Kemudian kepemilikan institusional meningkatkan kualitas laporan keuangan sedangkan kepemilikan manajerial, keluarga, dan asing tidak berpengaruh terhadap kualitas laporan keuangan dengan proksi akrual diskresioner. Untuk indikator manajemen laba riil, kepemilikan insitusional dan asing menurunkan kualitas laporan keuangan sedangkan kepemilikan manajerial dan keluarga tidak berpengaruh terhadap kualitas laporan keuangan. Jadi pemegang saham mayoritas dapat mengendalikan kualitas laporan keuangan dan pemegang saham asing dapat mengurangi kualitas laporan keuangan.

Item Type: Thesis (Magister)
Identification Number: TES/658.15/AFT/p/2017/041705850
Uncontrolled Keywords: STOCK OWNERCHIP, CORPORATIONS - FINANCE, FINANCIAL STATEMENTS, FINANCIAL STATEMENTS - QUALITY CONTROL
Subjects: 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 31 Jul 2017 03:38
Last Modified: 13 Dec 2020 13:14
URI: http://repository.ub.ac.id/id/eprint/841
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