Analisis Pengaruh Profitabilitas, Leverage, KSP dan KINS Terhadap Manajemen Laba (Earning Management)

  • Muliani Muliani universitas bumigora
  • R . Ayu Ida Aryani
Keywords: Profitabilitas, Leverage, Kepemilikan Saham Publik (KSP), Kepemilikan Institusional (KINS), Manajemen Laba


Based on agency theory, earnings management occurs because of
differences in economic interests between managers as agents and owners of
companies as principals, where each party seeks to achieve the desired level of
prosperity. Many factors affect both internal and external earnings management.
This study aims to determine the effect of profitability, leverage, public share
ownership (KSP) and institutional ownership (KINS) to earnings management
(earning management).
The sample in this research is the consumer goods industry sector listed on
the BEI during the period 2013-2015. By using purposive sampling method, there
are 42 companies that meet the criteria. Methods of data collection is done
through documentation study and literature study. Data analysis techniques using
descriptive statistical analysis, classical assumption test, and multiple linear
regression analysis.
The result of the research gives the conclusion that partially profitability,
leverage, public share ownership and institutional ownership have no effect to
earnings management. While simultaneously all independent variables have no
effect on earnings management.