PENGARUH STRUKTUR KEPEMILIKAN, TRANSAKSI PIHAK TERKAIT, DAN REPUTASI PERUSAHAAN TERHADAP MANAJEMEN LABA

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Yunita Sari
Zaenal Fanani

Abstract

Perusahaan dikelola oleh manajer yang seringkali bukan pemilik perusahaan. Situasi ini pada akhirnya akan mengarah pada pemisahan kepemilikan dari manajemen dan dapat menciptakan konflik kepentingan antara manajer dan pemilik. Penelitian ini menguji pengaruh struktur kepemilikan, transaksi pihak terkait, dan reputasi perusahaan terhadap manajemen laba. Sampel penelitian ini terdiri dari perusahaan manufaktur sektor industri barang konsumsi makanan dan minuman yang terdaftar di BEI periode 2015-2019. Penelitian ini menggunakan uji saphiro wilk dan uji multikolinearitas. Penelitian ini menghasilkan korelasi negatif antara kepemilikan terkonsentrasi, kepemilikan manajerial dengan manajemen laba, serta korelasi positif antara kepemilikan keluarga, kepemilikan institusional, reputasi perusahaan dengan manajemen laba. Namun demikian, transaksi piutang pihak terkait, transaksi utang pihak terkait tidak berhubungan dengan manajemen laba.

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How to Cite
Sari, Y., & Fanani, Z. (2022). PENGARUH STRUKTUR KEPEMILIKAN, TRANSAKSI PIHAK TERKAIT, DAN REPUTASI PERUSAHAAN TERHADAP MANAJEMEN LABA . Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 5(1), 15-28. https://doi.org/10.29303/akurasi.v5i1.120
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