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Journal

PENGARUH KEPEMILIKAN INSTITUSIONAL DAN UKURAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA

Accounting Analysis Journal · Vol. 3 No. 1 (2014)

DOI
10.15294/aaj.v3i1.3901
ISSN
2502-6216, 2252-6765
Published
2014-03-16
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Tujuan penelitian ini untuk mengetahui secara empiris pengaruh kepemilikan institusional dan ukuran dewan komisaris terhadap manajemen laba. Objek dalam penelitian ini adalah perusahaan perbankan yang terdaftar di BEI dari tahun 2010-2012 yang dipilih menggunakan purposive sampling. Sampel penelitian ini berukuran 90 perusahaan perbankan dari tahun 2010-2012. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional dan ukuran dewan komisaris secara parsial berpengaruh negatif signifikan terhadap manajemen laba. Secara simultan kepemilikan institusional dan ukuran dewan komisaris berpengaruh signifikan terhadap manajemen laba. Saran untuk peneliti selanjutnya untuk menambah variabel yang mempengaruhi manajemen laba.The objective of the empirical study is to examine the effect of institutional ownership and board size on earnings management. The objects in this study are banking companies listed on the Stock Exchange of the year 2010-2012 were selected using purposive sampling. This research used 90 samples of banking companies. The analysis used in this study is a multiple linear regression analysis. The results showed that institutional ownership and board size partially influence to earnings management. Simultaneously, institutional ownership and board size have a significant effect on earnings management. The suggest for further research is to add variables that affect on earnings management.

Collaboration network of the authors

40 authors · 44 co-authorship links · showing the 40 most connected

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  • Universitas Teknologi Digital Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Kuat Waluyo JatiAffiliation unknown3
Wintah WintahAffiliation unknown2
Nina OktarinaAffiliation unknown1
Heni Agus PurwantiAffiliation unknown1
Riza Alhusna NurshehaAffiliation unknown1
Trisni SuryariniAffiliation unknown1
Fachrurrozie FachrurrozieAffiliation unknown1
Herdiawan Rudi PradanaAffiliation unknown1
Wahyu PratiwiAffiliation unknown1
Fitantri Ambar RiniAffiliation unknown1
Heny Wachidatul YusroAffiliation unknown1
Theo Kusuma ArdyaksaAffiliation unknown1
Pujianto PujiantoUniversitas Teknologi Digital Indonesia1
Rosy PrihastantiAffiliation unknown1
Falah BilayudhaAffiliation unknown1
Siswianti SiswiantiAffiliation unknown1
Putri Apriliana WulandariAffiliation unknown1
Awalya Ma’rifatul JannahAffiliation unknown1
Nur Ade NoviyantiAffiliation unknown1
Dyah Rifka SusiariniAffiliation unknown1
Sofrotul NikhmahAffiliation unknown1
Titik AkhirohAffiliation unknown1
Suci AstutiAffiliation unknown1
Taufan PrihadiniAffiliation unknown1
Fika Fikrotul HanifahAffiliation unknown1
Achmad FurqonAffiliation unknown1
Siti KhusniyatunAffiliation unknown1
Achmad RifaiAffiliation unknown1
Rina AnggraeniAffiliation unknown1
Jahari AdnanAffiliation unknown1
Achmad Riqi DzulkurnainAffiliation unknown1
Putri WahyuningsihAffiliation unknown1
Desi LarasatiAffiliation unknown1
Prasti PraditasariAffiliation unknown1
Lilis SaputriAffiliation unknown1
Yogi ArumsariAffiliation unknown1
Indah KurniasihAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH KEPEMILIKAN INSTITUSIONAL DAN UKURAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA</dc:title>
	<dc:creator>Sumanto, Bowo</dc:creator>
	<dc:creator>Asrori, Asrori</dc:creator>
	<dc:creator>Kiswanto, Kiswanto</dc:creator>
	<dc:description xml:lang="en-US">Tujuan penelitian ini untuk mengetahui secara empiris pengaruh kepemilikan institusional dan ukuran dewan komisaris terhadap manajemen laba. Objek dalam penelitian ini  adalah perusahaan perbankan yang terdaftar di BEI dari tahun 2010-2012 yang dipilih menggunakan purposive sampling. Sampel penelitian ini berukuran 90 perusahaan perbankan dari tahun 2010-2012. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional dan ukuran dewan komisaris secara parsial berpengaruh negatif signifikan terhadap manajemen laba. Secara simultan kepemilikan institusional dan ukuran dewan komisaris berpengaruh signifikan terhadap manajemen laba. Saran untuk peneliti selanjutnya untuk menambah variabel yang mempengaruhi manajemen laba.The objective of the empirical study is to examine the effect of institutional ownership and board size on earnings management. The objects in this study are banking companies listed on the Stock Exchange of the year 2010-2012 were selected using purposive sampling. This research used 90 samples of banking companies. The analysis used in this study is a multiple linear regression analysis. The results showed that institutional ownership and board size partially influence to earnings management. Simultaneously, institutional ownership and board size have a significant effect on earnings management. The suggest for further research is to add variables that affect on earnings management.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2014-03-16</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/3901</dc:identifier>
	<dc:identifier>10.15294/aaj.v3i1.3901</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 3 No 1 (2014): March 2014</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v3i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/3901/3517</dc:relation>
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