Email this article Pengaruh kepemilikan keluarga, kurs, dan arus kas operasi terhadap manajemen laba pada perusahaan sektor pertanian yang terdaftar di bursa efek indonesia
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan keluarga, kurs, dan arus kas operasi terhadap manajemen laba. Penelitian ini dilakukan pada perusahaan sub sektor pertanian yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 11 perusahaan. Jenis data yang digunakan adalah data kuantitatif dan sumber data berupa laporan keuangan tahunan perusahaan. Alat analisis data yang digunakan adalah statistik deskriptif dan regresi data panel. Hasil penelitian ini menunjukkan bahwa kepemilikan keluarga berpengaruh negatif signifikan terhadap manajemen laba, kurs berpengaruh positif namun tidak signifikan terhadap manajemen laba, dan arus kas operasi berpengaruh positif tidak signifkan terhadap manajemen laba.
Keywords
References
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DOI: https://doi.org/10.29264/jimm.v6i2.6632
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