Pengaruh Konsentrasi Kepemilikan dan Komite Audit Terhadap Manajemen Laba serta dampaknya terhadap Kualitas Laba

Abstract

The financial statements have become the primary tool for companies to submit financial information regarding the accountability of the management. Information on earnings is one of the most responded by investors because it provides a description of the company’s performance. Information on earnings as a part of the financial statements, has often been the target of engineering through opportunistic action by management to a choose a particular accounting policies, so that profits can be adjusted, increased or decreased in accordance with the desire to maximize satisfaction (earnings management). This research tried to explain phenomena of the financial reporting quality, especially earnings management, ownership concentration and audit committee. The method of analysis of this research used Hierarchical Regression Analysis to examine causal association between exogenous and endogenous variable. The result show that: simultaneously the effect of ownership concentration and audit committee on earning quality, simultaneously the effect of ownership concentration and audit committee on earning management, partially the effect of earning management on audit quality on earning quality. Keyword : ownership concentration, earnings management, audit committee, earning quality.