Pengaruh Kepemilikan Institusional, Komposisi Dewan Komisaris Independen, Reputasi Kantor Akuntan Publik Dan Kompensasi Bonus Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Finance yang Terdaftar di BEI tahun 2008-2011)
Abstract: This research aims
to test of :1) institutional ownership , 2)board of commissioners Independent,
3)The Firm Reputation and 4)bonus compensation on earnings management in the
finance company registered in Indonesia Stock Exchange ( IDX ) . This type of
research is causative research . The population in this research is a finance
company that is listed in the Stock Exchange in 2008 to 2011 . Sample was
determined by purposive sampling method in order to obtain 59 sample firms .
Data used in this research is a secondary data obtained from www.idx.co.id.
Types of data is secondary data and the method of analysis used is multiple
regression analysis. Based on the results of multiple regression analysis with
a significance level of 5 % , then the results of this study concluded : ( 1 )
Institutional ownership has no effect on earnings management with significance
0.692 > 0.05 so that H1 is rejected . ( 2 ) The reputation of a public
accounting firm significant negative effect on management profit with the 0.01
< 0.05 so that H2 is accepted. ( 3 )Public accounting firm 's reputation
does not affect the management of the significance 0.510 > 0.05 so H3 is
rejected. ( 4 ) Compensation bonus has no effect on earnings management with
significance 0.272 > 0.05 so H4 is rejected . Based on the above studies
have suggested for further research to ( 1 ) try to examine or observe in other
companies listed on the Stock Exchange and increase the study period . ( 2 ) Adding
other variables that may affect the earnings management and corporate
governance include mechanisms such as the frequency of audit committee meetings
, the composition of the audit committee , and spelialisasi KAP industry.
Keywords: Institutional
Ownership, board of commissioners Independent , The Firm Reputation , Bonus
Compensation, Earning Management
Penulis: Hamdhani Nazir
Kode Jurnal: jpakuntansidd140794
