<![CDATA[Abstrak: Penelitian ini bertujuan untuk menguji pengaruh family firm terhadap earnings management baik secara real maupun accrual dibandingkan non family firm pada sektor manufacture yang terdaftar di BEI periode 2012-2015. Penelitian ini menggunakan pendekatan kuantitatif. Sampel dalam penelitian ini dipilih menggunakan teknik purposive sampling pada perusahaan family dan non family untuk sektor manufacture yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2015. Jumlah sampel yang digunakan dalam penelitian ini adalah 550 perusahaan. Peneliti menggunakan analisis regresi berganda dengan menggunakan SSPS 18.0 for windows untuk menguji apakah family firm berpengaruh dalam melakukan earnings management baik secara real maupun accrual dibandingkan non family firm pada sektor manufacture. Dalam penelitian ini, Real Earning Management (REM) diproxikan ke dalam abnormal cash flows from operations (AB_CFO), abnormal discretionary expenses (AB_DISC), dan abnormal production costs (AB_PROD) dengan menggunakan Roychowdhury (2006) dan untuk Accrual diproxikan ke dalam discretionary accruals dengan menggunakan Jones’Model (1991) dan Modified Jones’Model (Dechow, Sloan, dan Sweeney, 1995). Hasil penelitian menunjukkan bahwa secara simultan family ownership memiliki hubungan secara bersama-sama terhadap earnings management. Secara parsial hasil penelitian ini menunjukkan bahwa Variabel firm size, profitabilitas, leverage, firm age, dan industry mempunyai pengaruh terhadap real earnings management. Variabel family ownership, family firm, growth, dan loss mempunyai pengaruh terhadap earnings management baik secara real maupun accrual. Sedangkan, untuk tahun observasi (year) tidak mempunyai pengaruh terhadap earnings management baik secara real maupun accrual. Kata Kunci: Earnings management, family ownership, family firm, firm size, profitabilitas, leverage, growth, firm age, loss, industry, year. Abstract - This study aimed to examine the effect of family firm against both real earnings management and accrual compared to non-family firm in the manufacturing sector listed on the Stock Exchange for the period 2012-2015. This study uses a quantitative approach. The sample in this study were selected using purposive sampling techniques in family and non-family company to manufacture sectors listed in Indonesia Stock Exchange (BEI) in the period 2012-2015. The samples used in this study was 550 companies. Researchers used multiple regression analysis using SSPS 18.0 for windows to test whether the firm influential family in doing both real earnings management and accrual compared to non-family firm in the manufacturing sector. In this study, Real Earning Management (REM) diproxikan into abnormal cash flows from operations (AB_CFO), abnormal discretionary expenses (AB_DISC), and abnormal production costs (AB_PROD) using Roychowdhury (2006) and for Accrual diproxikan into discretionary accruals using Jones'Model (1991) and Modified Jones'Model (Dechow, Sloan, and Sweeney, 1995). The results showed that simultaneous family ownership ties together against earnings management. The partial results of this study indicate that the variable firm size, profitability, leverage, firm age and industry have some impact on real earnings management. Variable family ownership, family firm, growth, and loss have some impact on both real earnings management and accrual. Whereas, for the years of observation (year) has no effect on earnings management both in real and accrual. Keywords: Earnings management, family ownership, family firm, firm size, profitabilitas, leverage, growth, firm age, loss, industry, year]]>
