Analisis Manajemen Laba, Mekanisme Corporate Governance, dan Intellectual Capital terhadap Earning Quality: Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2017 

Analysis of Earnings Management, Corporate Governance Mechanism, and Intellectual Capital on Earning Quality: Study on Manufacturing Companies Listed on the IDX for the 2013-2017 Period

Penelitian ini memiliki tujuan untuk mengetahui dan menganalisis pengaruh manajemen laba, mekanisme corporate governance yang diukur dengan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan intellectual capital terhadap earning quality. Penelitian ini menggunakan 66 data perusahaan manufaktur yang terdaftar di BEI periode 2013-2017. Penelitian ini menggunakan teknik analisis regresi berganda. Hasil penelitian ini yaitu diketahui ada variabel exclude variable, variabel kepemilikan manajerial (X_2b) tidak dipakai atau dikeluarkan sehingga menghasilkan model regresi yang baik. Variabel manajemen laba (X₁) secara parsial memiliki pengaruh negatif signifikan pada earning quality (Y). Variabel komisaris independen (X_2a) secara parsial tak memiliki pengaruh pada earning quality (Y). Variabel kepemilikan institusional (X_2c) secara parsial tak memiliki pengaruh signifikan pada earning quality (Y). Variabel intellectual capital (X₃) secara parsial memberi pengaruh positif signifikan pada earning quality (Y). Secara simultan manajemen laba (X₁), komisaris independen (X_2a), kepemilikan institusional (X_2c), dan intellectual capital (X₃) berpengaruh signifikan terhadap earning quality (Y). Saran untuk penelitian selanjutnya disarankan agar menambah jumlah sampel dan menambah jumlah variabel independen sehingga dapat memberikan hasil penelitian yang semakin baik dan akurat.

This study aims to determine and analyze the effect of earnings management, corporate governance mechanisms as measured by independent commissioners, managerial ownership, institutional ownership, and intellectual capital on earning quality. This study uses 66 data on manufacturing companies listed on the IDX for the period 2013-2017. This study uses multiple regression analysis techniques. The results of this study indicate that there is a variable exclude variable, managerial ownership variable (X_2b) is not used or excluded, resulting in a good regression model. Earning management variable (X₁) partially has a significant negative effect on earning quality (Y). The independent commissioner variable (X_2a) partially has no effect on earning quality (Y). The institutional ownership variable (X_2c) partially does not have a significant effect on earning quality (Y). Partially intellectual capital (X₃) has a significant positive effect on earning quality (Y). Simultaneously earnings management (X₁), independent commissioner (X_2a), institutional ownership (X_2c), and intellectual capital (X₃) have a significant effect on earning quality (Y). Suggestions for further research are suggested to increase the number of samples and increase the number of independent variables so that they can provide better and more accurate research results.