ABSTRAK

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi tindakan

manajemen laba perusahaan properti dan real estate yang terdaftar di Burssa Efek

Indonesia periode 2013-2015. Penelitian menggunakan metode purpopsive sampling

dimana dari perusahaan properti dan perusahaan real estate yang menjadi populasi

diperoleh perusahaan selama 3 tahun berturut-turut, sehingga total sampel sebanyak

sampel. Dengan menggunakan analisis regresi logistic, didapatkan hasil bahwa

kecenderungan Degree of Operating Leverage, Komisaris Independen, Kualitas

Audit, dan Komite Audit berpengaruh positif pada peluang terjadinya praktik

manajemen laba perusahaan properti dan real estate yang terdaftar di Bursa Efek

Indonesia periode 2013-2015.

Kata kunci: Degree of Operating Leverage, Komisaris Independen, Kualitas Audit,

Komite Audit, Manajemen Laba

 DAFTAR ISI

DAFTAR ISI.............................................................................................................i
BAB I.......................................................................................................................1
PENDAHULUAN...................................................................................................1
1.1 Latar Belakang..........................................................................................1
1.2 Identifikasi Masalah..................................................................................4
1.3 Perumusan Masalah...................................................................................5
1.4 Pembatasan Masalah.................................................................................6
1.5 Tujuan Penelitian.......................................................................................7
1.6 Manfaat Penelitian.....................................................................................7
1.7 Sistematika Penelitian...............................................................................9
BAB II....................................................................................................................11
KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS................11
2.1 Kajian Pustaka.........................................................................................11
2.1.1 Teori Keagenan (Agency Theory).....................................................11
2.1.2 Manajemen Laba (Earnings Management)......................................12
2.1.3 Operating Leverage..........................................................................15
2.1.4 Komisaris Independen......................................................................16
2.1.5 Kualitas Audit..................................................................................17
2.1.6 Komite Audit....................................................................................17
2.2 Review Penelitian Relevan......................................................................18
2.3 Kerangka Pemikiran................................................................................20
2.4 Perumusan Hipotesis...............................................................................20
BAB III..................................................................................................................22
METODOLOGI PENELITIAN.............................................................................22
3.1 Variabel Penelitian dan Definisi Operasional..........................................22
3.1.1 Variabel Independen.........................................................................22
 3.1.2 Variabel Dependen...........................................................................24
3.2 Objek dan Ruang Lingkup Penelitian.....................................................25
3.3 Metode Pengumpulan Data.....................................................................26
3.4 Populasi dan Sampel...............................................................................26
3.5 Metode Analisis Data..............................................................................27
3.5.1 Regresi Linier Berganda..................................................................28
3.5.1 Statistik Deskriptif...........................................................................28
3.5.2 Uji Asumsi Klasik............................................................................28
3.5.3 Uji Goodness of Fit..........................................................................31
3.5.4 Uji Hipotesis (uji t)..........................................................................32