Analisis Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Leverage, dan Komite Audit Pada Perusahaan Perbankan Terdaftar di BEI

ABSTRAK

Penelitian ini dilakukan untuk mengetahui pengaruh Kepemilikan
Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Leverage dan
Komite Audit terhadap Kualitas Laba. Teknik pengambilan sampel dilakukan dengan
cara pemilihan sampel bertujuan (Purposive Sampling). Sampel yang digunakan
adalah semua Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia periode
2011-2012 berjumlah 41 bank dengan teknik analisis linear berganda. Berdasarkan
pengujian semua asumsi klasik yang dilakukan menunjukkan hasil yaitu persamaan
regresi telah memenuhi asumsi normalitas, tidak ada problem multikolonieritas,
heterokedastisitas serta autokorelasi. Hasil analisis dengan uji statistik
memperlihatkan bahwa secara parsial Kepemilikan Institusional, Kepemilikan
Manajerial, Dewan Komisaris Independen, Leverage dan Komite Audit tidak
berpengaruh signifikan terhadap Kualitas Laba. dan hasil uji statistik secara simultan
variabel Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris
Independen, Leverage dan Komite Audit juga tidak berpengaruh signifikan terhadap
Kualitas Laba.

Kata Kunci : Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris
Independen, Leverage, Komite Audit, Kualitas Laba.

Universitas Sumatera Utara

ABSTRACT

This research was conducted to find out the influence of Institutional
Ownership, Managerial Ownership, Board of Commissioners are independent,
Leverage and the Audit Committee of the quality of Earnings. The technique of
sampling is done by means of the selection of the sample of aims (Purposive
Sampling). The sample used is all the banking Companies were listed on the
Indonesia stock exchange 2011-2012 period totaled 41 banks with multiple linear
analysis techniques. Based on the classical assumption that all testing performed
indicates that the regression equations have met the assumption of normality, there's
no problem multikolonieritas, heterokedastisitas and autocorrelation. The results of
the analysis with statistical tests show that the partially Institutional Ownership,
Managerial Ownership, Board of Commissioners are independent, Leverage and the
Audit Committee not significant effect on quality. and the results of statistical tests
simultaneously variable Institutional Ownership, Managerial Ownership, Board of
Commissioners are independent, Leverage and the Audit Committee is also not
significant effect on quality.

Keywords:

Institutional Ownership, Managerial Ownership, Board Of
Commissioners Are Independent, Leverage, The Audit Committee, The
Quality Of Earnings.

Universitas Sumatera Utara