PENGARUH PROFITABILITAS, RESIKO KEUANGAN, UKURAN PERUSAHAAN, GROWTH, STRUKTUR KEPEMILIKAN MANAJERIAL DAN DIVIDEND PAYOUT RATIO TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

IFinance Pub Date : 2016-12-31 DOI:10.19109/ifinance.v2i1.1008

M. Muhammadinah

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引用次数: 2

Abstract

This study aims to identify and analyze the effect of profitability, financial risk, company size, company growth (Growth), managerial ownership structure and dividend payout ratio simultaneously on earnings management in the banking sector companies listed on the Indonesian Stock Exchange (BEI). The population used in this study are all companies that go public banking sector listed on the Indonesia Stock Exchange that as many as 40 Bank. The process of determining the sample in this study using purposive sampling with criteria established in order to obtain 8 banking company. The analysis technique used is quantitative method with multiple regression. Based on the results of the study showed that variables simultaneously Profitability, Financial Risk, company size, Growth, Managerial Ownership Structure, Dividend Payout Ratio has no effect on Earnings Management while partial only and Growth Credit Risk variables that significantly influence Earnings Management.Keywords: Profitability, Financial Risk, company size, Growth, Managerial Ownership Structure, Dividend Payout Ratio and Earnings Management

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盈利能力、财务风险、公司规模、增长、管理所有权和股息薪酬结构对印尼证券交易所上市银行行业的利润管理的影响

本研究旨在识别和分析盈利能力、财务风险、公司规模、公司成长性(growth)、管理层所有权结构和股息支付率同时对印尼证券交易所(BEI)上市银行部门公司盈余管理的影响。本研究使用的人口都是在印尼证券交易所上市的所有上市银行，即多达40家银行。在确定样本的过程中，本研究采用有目的的抽样与标准，以获得8家银行公司。分析技术采用多元回归的定量方法。研究结果表明，盈利能力、财务风险、公司规模、成长性、管理层股权结构、股息支付率等变量对盈余管理没有影响，而只有部分和成长性信用风险变量对盈余管理有显著影响。关键词:盈利能力，财务风险，公司规模，成长性，管理层股权结构，股利支付率，盈余管理

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IFinance

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审稿时长

16 weeks