Ishak Ramli, Stephani Joe
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Tujuan penelitian adalah untuk menganalisis pengaruh perilaku oportunistik (diproksikan leverage dan kebijakan dividen) dan mekanisme pengawasan (yang diproksikan dengan kualitas audit dan inkonsistensi informasi) terhadap manajemen laba. Populasi yang dijadikan obyek penelitian berjumlah 43 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2016. Penelitian ini menggunakan data panel dengan jumlah data observasi sebanyak 70. Data sekunder diolah dengan metode structural equation model dengan pendekatan partial least square. Hasil penelitian menunjukkan bahwa leverage dan kebijakan dividen merupakan perilaku oportunistik yang mempengaruhi positif signifikan terhadap manajemen laba. Kualitas audit dan inkonsistensi informasi nonkeuangan berhubungan positif dengan mekanisme pengawasan. Mekanisme pengawasan beserta indikatornya mempengaruhi positif signifikan terhadap manajemen laba pada bank umum konvensional.


The purpose of this study is to analyze the predictive effect of opportunistic behavior (proxied by leverage and dividend policy) and monitoring mechanism (proxied by audit quality and inconsistency of nonfinancial information) on earnings management. Population of this reseacrh taken as the object of observation amounted to 43 banking firms listed in Indonesia Stock Exchange in the period 2010 - 2016. This research is using panel data with total data amounted to 70 firm-years observation. Secondary data is processed with structural equation model method with partial least square approach. The result showed leverage and dividend policy are opportunistic behaviours that impact positively and significant on earnings management. Audit quality and inconsistency of nonfinancial information are significant indicators of monitoring mechanism. Monitoring mechanism and its indicators have positive and significant impact on earnings management in Conventional Commercial Banks.


Manajemen Laba; Leverage; Kebijakan Dividen; Kualitas Audit; Informasi Nonkeuangan; Earnings Management; Dividend Policy; Audit Quality; Nonfinancial Information

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