PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (Survei Pada Perusahaan Manufaktur Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

Anggi Aprila Pusparini, Argamaya Argamaya

Abstract


The study aims to analyze how much the company size, leverage, probability, and managerial ownership can effect earning management. This research is used mining manufacture company that has been listed in the Indonesia Stock Exchange during 2013-2016 period of time as reasearch object. Variables used in this reasearch include company size, leverage, probability, and managerial ownership.

The population used in this study is mining companies listed in Indonesia Stock Exchange since the year 2013 to 2016 respectively. The sample selection using purposive sampling method, with the acquisition of 36 samples in accordance with the criteria. Methods of data analysis used in this research is quantitative approach using multiple linear regression using Eviews 10 application. Secondary data was obtained from annual financial report of the mining company in the Indonesia Stock Exchange.

Based on the reasearch result of mining company being observed sample, it comes to the conclusion that there is no effect of company size, probability, and managerial ownership percentage to the earning management. This result predicted that company size percentage, probability percentage, and managerial ownership can not affect earning management. As for leverage can eefect earning management. This result peredicted tha the presence of high leverage may cause a earning management act.


Keywords


earning management, company size, leverage, profitability, and managerial ownership.

References


Aaker, David A. (1991). Managing Brand Equity. New York: The Free Press

Aaker, David A. (1996). Managing Brand Equity. New York: The Free Press

Alim, Zaenal. (2005). Pelaksanaan Sponsorship Dampaknya Terhadap Brand Image Pada Clothing Linecoltd Sumur Bandung. Universitas Komputer Indonesia

Anonymus (2016). Tower Existing Sentra Timur Residence. Retrieved February 15, 2017, from www.sentratimur.com

Arikunto, S. (2010). Prosedur Penelitian Suatu Pendekatan Praktik. Yogyakarta: Rineka Cipta.

Bahri, S., & Zamzam, F. (2015). Model Penelitian Kuantitatif Berbasi SEM-Amos. Yogyakarta: Deepublish Publisher.

Belch, George E. dan Michael A. Belch. (2007). Advertising and Promotion: An Integrated Marketing Communication PerspectiveI. 7th Edition. New York: McGraw-Hill.

Blythe, Jim. (2000). Marketing Communications. Great Britain: Prentice Hall

Chailan, Claude. (2008). Brand Portfolios and Competitive Advantage: An Empirical Study. Journal of product and Brand Management. Vol. 17, No. 4, pg. 254-264

D'Astous, Alain dan Pieree Bitz. (1995). Consumer Evaluation of Sponsorship Programmes. European Journal of Marketing. Vol. 29, No. 12

Duncan, Tom. (2005). Principles of Advertising and IMC. 2nd Edition. New York: McGraw-Hill.

Fauzian, Rizkie (2016). 2017, Apartemen Jadi Primadona Investasi Prospektif. Retrieved February 15, 2017, from www.okezone.com: http://economy.okezone.com/read/2016/11/25/470/1551029/2017-apartemen-jadi-primadona-investasi-prospektif

Februarini, Chintya Ayu. (2012). Pengaruh Sponsorship Terhadap Brand Awareness Djarum Super Mild: Studi Pada Event Java Jazz Festival 2012. Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia.

Firdaus, Helmy Hazairin. (2014). Pengaruh Event Sponsorship terhadap Brand Awareness Majalah Suave Indonesia. Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia

Fisk, Peter. (2007). Services Marketing. Great Britain: Wiley

Ghozali, Imam. 2001. Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro

Grey, Anne-Marie dan Kim Skildum-Reid. (2006). The Sponsorship Seeker's Toolkit. New York: McGraw-Hill

Irawan, Soehartono. (1995). Metode Penelitian Sosial. Bandung. Rosdakarya.Hal : 19

Javalgi, Rajshekhar G., Mark B. Traylor, Andrew C. Gross, dan Edward Lampman. (1994). Awareness of Sponsorship and Corporate Image: An Empirical Study. Journal of Advertising. Vol. 23, No. 4

Keller, Kevin Lane. (2003). Strategic Brand Management: Building, Measuring, and Managing Brand Equity. New Jersey: Prentice Hall

Knapp, Pat Matson. (2001). Designing Corporate Identity. Massachusetts: Rockport Publisher. Inc.

Kotler, Phillip dan Kevin Lane Keller. (2006). Marketing Management. 12th Edition. New Jersey: Prentice Hall

Kotler, Phillip dan Kevin Lane Keller. (2007). Manajemen Pemasaran (Benyamin Molan, Penerjemah). Jakarta: PT. Prenhalindo Indonesia

Latham, Mark. (2007). Proxy Voting Brand Management. Journal of Investment Management. Vol. 5 No. 1, pg. 79-90

Macdonald, Emma, Byron Sharp. (2003). Management Perceptions of the Importance of Brand Awareness as an Indication of Advertising Effectiveness. Marketing Bulletin. Vo.14 No. 2

Malhotra, Naresh. K. (2007). Riset Pemasaran: Pendekatan Terapan (Soleh Rusyadi Maryam, Penerjemah). Jakarta: Indeks Kelompok Gramedia.

Masterman, Guy. (2007). Sponsorship: For A Return on Investment. Oxford: Elsevier.

Mulyadi, M. (2011, Januari-Juni). Penelitian Kuntitatif dan Kualitatif serta Pemikiran Dasar Menggabungkannya. Jurnal Studi Komunikasi dan Media, 15, 132.

Rifon, Norah J., Sejung Marina Choi, Carrie S. Trimble, dan Hairong Li. (2004). Congruence Effects in Sponsorship: The Mediating of Sponsor Credibility and Consumer Attributes of Sponsor Motives. Journal of Advertising. Vol. 33, No. 1, pg. 29-42

Rossiter, John R, Larry Percy, 1998, Advertising Communication and Promotion Management, Edisi Kedua, Singapura: McGraw-Hill.

Rowley, Jennifer dan Catrin Williams. (2008). The Impact of Brand Sponsorship of Music Festivals. Marketing Intelligence & Planning. Vol. 26, No. 7

Schiffman, Leon G., dan Leslie Lazar Kanuk. (2004). Consumer Behavior. 8th Edition. New Jersey: Pearson Education

Shimp, A Terence. (2000). Advertising Promotion and Supplemental Aspect of Integrated Marketing Communications. Orlando: Harcourt College Publisher.

Sanjaya, W. (2014). Penelitian Pendidikan: Jenis, Metode, dan Prosedur.

Sekaran, Uma. (2009). Research Methods for Business : Metodologi Penelitian untuk Bisnis. Edisi 4. Buku 1. Jakarta: Salemba Empat.

Soegoto, E. (2008). Marketing Research. Bandung: Elex Media Komputindo.

Speed, Richard dan Peter Thompson. (2000). Determinant of Sport Sponsorship Response. Journal of the Academy of Marketing Science. Vo. 28, No.2, pg. 226-238

Sugiyono. (2012). Metode Penelitian Bisnis. Bandung: Alfabeta.

Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Supranto, J. (2000). Statistik Teori dan Aplikasi (6th ed., Vol. Jilid 1). Jakarta: Erlangga.

Umar, Husein. (2010). Metode Penelitian Untuk Skripsi dan Tesis serta Bisnis. Edisi Ketiga. Jakarta: Penerbit Raja Grafindo Persada.

Vaus, De David. (2002). Survey in Social Research. 5th Edition. London: Routledge.

Wirartha, I. M. (2006). Metodologi Penelitian Sosial Ekonomi. Yogyakarta: CV Andi Offset.


Full Text: PDF

Refbacks

  • There are currently no refbacks.


Indexed by :

http://journal.bakrie.ac.id/public/site/images/admin/neliti-blue_02_120 http://journal.bakrie.ac.id/public/site/images/admin/sinta_01_120 http://journal.bakrie.ac.id/public/site/images/admin/googlescholar_logo_120 http://journal.bakrie.ac.id/public/site/images/admin/garuda1_120