Perusahaan Keluarga dan Manajemen Laba

Andreas Vernando, Rintan Nuzul Ainy

Abstract


Latar Belakang: Perusahaan-perusahaan di Asia umumnya dikendalikan oleh keluarga dan konsentrasi kepemilikan sahamnya cukup tinggi. Literatur menyediakan argumentasi yang inkonklusif terkait asosiasi antara perusahaan keluarga dan manajemen laba. Di satu sisi, entrenchment hypothesis memprediksi bahwa perusahaan keluarga menggunakan manajemen laba secara agresif. Di sisi lain, perusahaan keluarga akan menghindari manajemen laba yang dijelaskan oleh alignment hypothesis.
Tujuan: Penelitian ini bertujuan untuk menginvestigasi manajemen laba di perusahaan keluarga.
Metode Penelitian: Penelitian ini menggunakan sampel perusahaan manufaktur dari tahun 2017-2019 dengan sampel berjumlah 389 observasi. Variabel independen utama yaitu perusahaan keluarga. Variabel dependen yakni manajemen laba yang diukur menggunakan manajemen laba riil dan akrual. Analisis regresi OLS digunakan untuk menguji hipotesis.
Hasil Penelitian: Penelitian ini menemukan bahwa manajemen laba akrual dan rill di perusahaan keluarga tidak lebih besar daripada manajemen laba akrual dan riil di perusahaan non-keluarga.
Keterbatasan Penelitian: Perusahaan keluarga hanya diukur dengan menggunakan satu pengukuran.
Keaslian/Novelty Penelitian: Penelitian ini mengembangkan penelitian sebelumnya yang menggunakan satu proksi manajemen laba akrual, sementara penelitian ini menggunakan proksi manajemen laba riil dan akrual untuk mendapatkan hasil yang lebih komprehensif. Selain itu, penelitian ini juga memperluas penelitian sebelumnya dengan menggunakan kepemilikan saham dari dewan komisaris dan direksi daripada menggunakan reputasi keluarga dari website corporate image reward.


Keywords


Perusahaan Keluarga; Manajemen Laba Akrual; Manajemen Laba Riil

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References


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DOI: https://doi.org/10.18196/rabin.v6i2.15856

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