ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN GO PUBLIC DI INDONESIA

Agnes Utari Widyaningdyah




Abstract


Earnings management is a management act in financial statement preparing process in order to obtain whether his personality welfare or his company's value.
This research is a replication from Dechow et.al (1996) who had tested causes and consequences of earnings manipulation in firms subject to AAER (Accounting and Auditing Enforcement Release) by SEC (Securities Exchange Commission). Purpose of this research is to give empirically evidence the influence of auditor reputation, board of directors, leverage, and public offering stock percentage at IPO time to the earnings management in initial public offering's firms which was listed in Jakarta Stock Exchange at 1994 until 1997.Statistical analysis method used is multiple regression.
This research's result shows that leverage has significant influence to earnings management. It is mean that earnings management has a relation with external financing, especially debt.


Abstract in Bahasa Indonesia :

Earnings management merupakan tindakan manajemen yang berupa campur tangan dalam proses penyusunan laporan keuangan dengan maksud untuk meningkatkan kesejahteraannya secara personel maupun untuk meningkatkan nilai perusahaan.
Penelitian ini merupakan hasil replikasi dari penelitian Dechow et.al (1996) yang menguji sebab dan konsekuensi earnings management pada perusahaan yang menjadi subjek diberlakukannya AAER(Accounting and Auditing Enforcement Release) oleh SEC (Securities Exchange Commision). Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh reputasi auditor, jumlah dewan direksi, leverage, dan persentase saham yang ditawarkan kepada publik saat IPO terhadap earnings management pada perusahaan yang melakukan IPO (Initial Public Offerring) di Bursa Efek Jakarta pada tahun 1994 sampai dengan 1997. Metode analisis statistik yang digunakan adalah multiple regression.
Hasil penelitian ini menunjukkan bahwa hanya faktor leverage yang berpengaruh signifikan terhadap earnings management. Hal ini berarti earnings management berkaitan dengan sumber dana eksternal khususnya utang yang digunakan untuk membiayai kelangsungan perusahaan.

Kata kunci: earnings management, discretionary accruals, initial public offering (IPO), leverage


Keywords


earnings management, discretionary accruals, initial public offering (IPO), leverage

Full Text: PDF

The Journal is published by The Institute of Research & Community Outreach - Petra Christian University. It available online supported by Directorate General of Higher Education - Ministry of National Education - Republic of Indonesia.

©All right reserved 2016.Jurnal Akuntansi dan Keuangan, ISSN: 1411-0288, e-ISSN: 2338-8137

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