AGENCY PROBLEM ON POLITICAL CONNECTION AND FAMILY OWNERSHIP IN FRAUD EARNING

Penelitian ini bertujuan untuk mengetahui pengaruh political connection dan family ownership terhadap manajemen laba perusahaan. Menggunakan jenis penelitian kuantitatif dengan sumber data sekunder dari laporan tahunan perusahaan. Political connection diukur dengan menggunakan variabel dummy, family ownership menggunakan rasio FAM dan manajemen laba menggunakan Jones Modified Model. Teknis analisis yang digunakan adalah teknik analisis regresi linear berganda dengan bantuan software SPSS 23. Hasil penelitian menunjukkan bahwa political connection dan family ownership tidak berpengaruh terhadap manajemen laba. Manajemen laba belum sepenuhnya dapat dijelaskan oleh political connection dan family ownership. Hal ini ditunjukkan dari nilai koefisien determinasi sebesar 0,018. Dan nilai uji f sebesar 0,293 yang menyebabkan hipotesis penelitian ditolak.

This study aims to determine the effect of political connections and family ownership on corporate earnings management. Using this type of quantitative research with secondary data sources from company annual reports. Political connections are measured using dummy variables, family ownership using the FAM ratio and earnings management using the Jones Modified Model. The analysis technique used is multiple linear regression analysis techniques with the help of SPSS 23 software. The results of the study show that political connection and family ownership have no effect on earnings management. Earnings management has not yet been fully explained by political connections and family ownership. This is indicated from the coefficient of determination of 0.018. And the f test value of 0.293 which caused the research hypothesis was rejected