Update Artikelilmiah: 3434

DIAH LESTARININGRUM

NIM

Judul Artikel

Abstrak (Bhs. Indonesia)

Penelitian ini bertujuan untuk mengetahui pengaruh kaulitas auditor, financial leverage, profitabilitas, dividend payout ratio, dan struktur kepemilikan terhadap manajemen laba. Data penelitian terdiri dari 8 sampel perusahaan property, real estate, dan building constructionyang terdaftar di Bursa Efek Indonesia selama tahun 2007 hingga 2010, yang dipilih dengan menggunakan metode purposive sampling. Analisis data menggunakan metode regresi linear berganda.
Hasil penelitian menunjukkan bahwa kualitas auditor, financial leverage, profitabilitas, dividend payout ratio, kepemilikan institusional, dan kepemilikan manajerial berpengaruh secara simultan terhadap manajemen laba. secara parsial, kaulitas auditor, financial leverage, profitabilitas, dan dividend payout ratio mempunyai pengaruh negatif signifikan terhadap manajemen laba. Kepemilikan manajerial mempunyai pengaruh positif terhadap manajemen laba. Namun, kepemilikan institusional tidak mempunyai pengaruh signifikan terhadap manajemen laba.
Berdasarkan hasil penelitian dapat diimplikasikan bahwa kepemilikan institusional terbukti tidak berpengaruh signifikan terhadap manajemen laba, namun principal masih dapat mempertimbangkan keberadaan pemilik institusional dalam upaya mengurangi praktik manajemen laba, serta dapat pula dengan memperhatikan kualitas auditor, penggunaan hutang, pembagian dividend, meningkatkan rasio profitabilitas, dan pemberian cash bonus sebagai bentuk kompensaai kepada manajemen yang didasarkan pada tingkat keefektifan penggunaan hutang oleh manajemen.

Abtrak (Bhs. Inggris)

The objective of this study is to examine the influence of auditor’s quality, financial leverage, profitability, dividend payout ratio, and ownership structure (institutional ownership and managerial ownership) to earnings management. This research consist 8 property, real estate, and building construction companies listed in Indonesia  Stock Exchange, selected using purposive sampling method, during the research period 2007 until 2010. Data were analyzed by multiple regression method.
 The results of this study show that auditor’s quality, financial leverage, profitability, dividend payout ratio, institutional ownership, and managerial ownership simultaneously affecting earnings management. As partially, auditor’s quality,  financial leverage,  profitability, and dividend payout ratio have negative significant effect on earnings management. Managerial ownership have positive significant effect on earnings management. Meanwhile, institutional ownership have not significant effect on earnings management. 
The research result can be implied that institutional ownership proved no significant effect on earnings management practice, but the principal was able to consider the existence of institutional owner in the effort to reduce earnings management practices, as well as earning management discharge can be done with consider quality of the auditor, the use of debt, dividend distribution, increasing profitability ratios, and awarding cash bonuses to management as a form of compensation that is based on the effectiveness of the use of debt by management.

Kata kunci

Pembimbing 1

Pembimbing 2

Pembimbing 3

Tahun

Jumlah Halaman