Effect of Gender on the Board of Directors and Independent Audit Team on Corporate Earnings Management Behavior of Banking Sector

2021 ◽  
pp. 213-227
Author(s):  
Merve Acar
Keyword(s):  
Earnings Management ◽  
Board Of Directors ◽  
Banking Sector ◽  
Management Behavior ◽  
Corporate Earnings ◽  
The Board Of Directors ◽  
Audit Team ◽  
Independent Audit

scholarly journals Good Corpotare Governance dan Manajemen Laba di Perbankan Syariah

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Rosyid Nur Anggara Putra
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Board Of Directors ◽  
Audit Committee ◽  
Supervisory Board ◽  
Islamic Banks ◽  
Management Behavior ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
The Board Of Directors

Penelitian ini bertujuan untuk menguji pengaruh mekanisme Good Corporate Governance dengan variabel ukuran dewan komisaris, proporsi komisaris independen, ukuran dewan direksi, ukuran komite audit, ukuran dewan pengawas syariah, dan kompetensi dewan pengawas syariah terhadap manajemen laba pada bank syariah di Indonesia periode 2014-2018. Sampel ditentukan dengan teknik purposive sampling sehingga diperoleh 12 bank syariah sebagai sampel penelitian. Data dianalisis menggunakan regresi data panel dengan fixed effect model dengan software eviews 10. Hasil analisis menunjukkan bahwa ukuran dewan komisaris dan ukuran dewan pengawas syariah berpengaruh positif terhadap perilaku manajemen laba. ukuran komite audit berpengaruh negatif terhadap manajemen laba, sedangkan proporsi komisaris independen, ukuran dewan direksi, dan kompetensi dewan pengawas syariah tidak berpengaruh terhadap perilaku manajemen laba pada bank syariah di Indonesia.This study aims to examine the effect of Good Corporate Governance mechanism with variable size of the board of commissioners, the proportion of independent commissioners, the size of the board of directors, the size of the audit committee, the size of the sharia supervisory board, and the competence of the sharia supervisory board on earnings management in Islamic banks in the 2014-2018 period. The sample is determined by purposive sampling technique so that 12 Islamic banks are obtained as a research sample. Data were analyzed using panel data regression with fixed-effect models with software e-views 10. The results of the analysis showed that the size of the board of commissioners and the size of the sharia supervisory board had a positive effect on earnings management behavior. Audit committee size has a negative effect on earnings management, while the proportion of independent commissioners, the size of the board of directors, and the competence of sharia supervisory boards do not affect earnings management behavior in Islamic banks in Indonesia.

SDG 13 and Environmental Governance in the Nigerian Financial Sector

2021 ◽  
pp. 52-70
Author(s):  
Temiloluwa O. Akinsola ◽  
Michael Olajide Adelowotan
Keyword(s):  
Climate Change ◽  
Board Of Directors ◽  
Environmental Governance ◽  
Banking Sector ◽  
The Sustainable Development ◽  
Environmental Initiatives ◽  
The Board Of Directors ◽  
Line Theory ◽  
Regulatory Bodies ◽  
Combat Climate Change

This chapter examines how the board of directors of financial organisations and the regulatory bodies have responded to climate change as it has occurred over time, with particular reference to the banking sector in Nigeria. It reflects on the Sustainable Development Goal (SDG) 13, which is about taking urgent action to combat climate change and its impacts by both banks and government regulatory organisations. The chapter is hinged on the triple-bottom line theory and considered various existing international environmental initiatives, and how Nigerian banks have responded to them. The chapter concludes that though a lot has been done by the Nigerian banks to act on initiatives towards climate change, there is more to be done on the part of the board of directors and the regulatory authorities of the listed banks considered.

scholarly journals Board Independence and Earnings Management: Evidence from Italy

2020 ◽  
Vol 15 (8) ◽  
pp. 26
Author(s):  
Stella Lippolis ◽  
Francesco Grimaldi
Keyword(s):  
Earnings Management ◽  
Board Of Directors ◽  
Earnings Quality ◽  
Chief Executive ◽  
Board Independence ◽  
Governance Mechanism ◽  
High Concentration ◽  
Management Activity ◽  
The Board Of Directors ◽  
Italian Context

This research aims to analyze the relationship between the characteristics of the Board of Directors (BoD) and the effectiveness of the monitoring of earnings manipulation activities in family – controlled companies in Italy. In particular, specific hypotheses relating to the link between those aspects of the Board, that substantiate its independence, and earnings quality have been formulated to verify whether the mechanisms for monitoring management activity are less effective in these companies. This study applies a univariate and multivariate methods on a sample of Italian listed company over the period 2014-2016.  Earnings management is defined by the proxy of abnormal working capital accrual (AWCA) estimed model according to DeFond and Park (2001). Proxies for corporate governance mechanism are the board size, the level of board independence, the CEO non-duality and the interaction between the last two variables. The research shows that independent directors are not, as in other contexts, a factor that contributes to earnings quality, in the same way that the separation of the offices of Chairman of the Board of Directors and Chief executive Officer (CEO) does not appear to be relevant to this end. The study aims to provide a double contribution. First, the research represents one of the few studies concerning the Italian context with its peculiarities, taking into consideration the earnings management issue in companies with a high concentration of family ownership. Secondly, this study aims to further stimulate the debate on the most effective features of structure and composition of the BoD in family-controlled companies: specifically, the conclusions could lead to a reconsideration of the validity of certain characters of the boards that defines independence.

scholarly journals CAN AUDIT COMMITTEE REDUCE REAL EARNINGS MANAGEMENT?

2020 ◽  
Vol 22 (1) ◽  
pp. 139-146
Author(s):  
YULIUS KURNIA SUSANTO ◽  
ARYA PRADIPTA
Keyword(s):  
Earnings Management ◽  
Board Of Directors ◽  
Audit Committee ◽  
Sampling Method ◽  
Negative Influence ◽  
Real Earnings Management ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
The Board Of Directors

The objective of research was to give empirial evidence the influence of audit committee and directors on real earnings management (REM). The samples of this research consist of 336 data from 84 public manufacturing companies from 2013 until 2016 and selected by purposive sampling method. The result showed that the audit committee expertise and independence directors have significantly and postive influence on REM. The board of directors have significantly and negative influence on REM. The influence of audit committee tenure, size, meeting on REM is not significantly. The results of this reasearch shows that outsider of the firm like audit committee and independence directors can’t detect REM. The chance for management doing REM. While, board of directors as insider of the firm can detect and reduce REM.

scholarly journals Editorial: Fundamental pillars of corporate governance research

2020 ◽  
Vol 18 (1, Special Issue) ◽  
pp. 222-224
Author(s):  
Paolo Tenuta ◽  
Alexander Kostyuk
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Stock Market ◽  
Earnings Management ◽  
Board Of Directors ◽  
Financial Reporting ◽  
Corporate Ownership ◽  
Special Issue ◽  
The Board Of Directors ◽  
And Control

Corporate governance is a system designed to improve corporate performance through supervision of management performance to ensure accountability to stakeholders based on a regulatory framework. Board of directors as a field of research becomes a major point for intersection of many other issues of corporate governance, such as financial reporting, firm performance, earnings management, stock market, and reaching even well-established fields of research such as accounting and finance. Most of the papers published in this issue (volume 18, issue 1, special issue) of the Corporate Ownership and Control journal are linked to the board of directors’ issues directly or indirectly.

scholarly journals Analisis Struktur Kepemilikan dan Good Corporate Governance terhadap Manajemen Laba pada Perusahaan di Bursa Efek Idonesia

2021 ◽  
pp. 220-225
Author(s):  
Jova Yolanda ◽  
Dian Efriyenti
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Management Practice ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Good Corporate Governance ◽  
The Board Of Directors

Earnings management practice is the decision to choose a particular accounting method that can achieve the goal of increasing reported profits or reducing investment losses. Misappropriation of financial statements by management can affect the amount of reported income. This study aims to determine whether ownership structure and good corporate governance have a significant influence on earnings management. The study was conducted on pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) in a row for the 2016-2020 period. The sample technique used is purposive sampling, so as many as 7 samples of companies are used. The data testing method uses multiple linear analysis. The results of the data test show that partially institutional ownership has a negative and significant effect on earnings management, independent commissioners, the audit committee, and the board of directors has a negative but not significant effect on earnings management. Simultaneously the results state that institutional ownership, independent commissioners, audit committees, and the board of directors have an effect but not significantly on earnings management.

scholarly journals Tanggung Jawab Direksi dalam Meningkatkan Citra Bank (Suatu Telaah Yuridis Normatif)

Wajah Hukum ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 682
Author(s):  
Sriayu Indah Puspita
Keyword(s):  
Board Of Directors ◽  
Banking Sector ◽  
Public Trust ◽  
Public Funds ◽  
The Public ◽  
Bank Secrecy ◽  
The Board Of Directors ◽  
Banking Institutions ◽  
The Government

At this time the banking world has a very important function in the Indonesian economy. Banking is an institution that functions to collect and distribute public funds. For this reason, in order to maintain public trust in the bank, the government continues to try to protect or protect the public from irresponsible persons who can damage public trust in the bank. The issue of civil liability for negligence or carelessness that occurs in a bank can be related to the management of the bank. In order to increase the function of common awareness towards banking institutions, regulations regarding bank secrecy which have been very secretive must be revised immediately. The bank secrecy in question is one of the elements that every bank needs to have as an institution of public trust. Banking practices that violate the laws and regulations in the banking sector as long as these regulations are considered a weakness that can harm their interests, even the owner or management of the bank uses the existing regulatory loopholes so that in the end the bank is in an unhealthy condition. For that we need to know and understand how the bank can improve its image and the role of the board of directors in overcoming the problems faced and how to overcome these problems. The Board of Directors has an important role in the management of the bank, the board of directors is also required to regulate the bank according to its authority and responsibility as stipulated in the articles of association and the provisions of the applicable regulations. The image of the bank is built through communication programs and combined with customer experiences interacting with the bank. 

scholarly journals Analisis Pengaruh Karakteristik Dewan Terhadap Manajemen Laba

2021 ◽  
Vol 4 (2) ◽  
pp. 159
Author(s):  
Sukiantono Tang ◽  
Shandy Shandy
Keyword(s):  
Earnings Management ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Insurance Companies ◽  
Time Dimension ◽  
The Board Of Directors ◽  
A Company

This study aims to examine the effect of the characteristics of the board of directors on earnings management. Board characteristics are the most important part in the structure or governance of a company and government in limiting or preventing earnings management by a company manager. This study uses data from companies listed on the Indonesia Stock Exchange (IDX) which include annual reports from 2015 to 2019 except insurance companies, financial and banking institutions. Sampling of data was done by purposive sampling technique. This study combined the research object and one time dimension. This research was conducted using panel data regression test based on data that had been collected using SPSS and Eviews 10 software. The best model chosen for this research model was the Fixed Effect Model. The results showed that the board independent, board meeting, board of directors expertise, size of the audit committee, independent audit committee, audit committee meeting, audit committee expertise, leverage and big4 has no influence on the dependent variable earnings management. Then the size of the board of directors has a negative significant on earnings management. Meanwhile, company size and growth have a positive significant on earnings management.

scholarly journals IMPROVEMENT OF INDEPENDENT DIRECTORS INSTITUTION IN BANKING SECTOR

2017 ◽  
Vol 5 (2) ◽  
pp. 151-156
Author(s):  
Александр Рыманов ◽  
Aleksandr Rymanov
Keyword(s):  
Board Of Directors ◽  
Banking Sector ◽  
Supervisory Board ◽  
International Experience ◽  
Independent Directors ◽  
Stock Exchanges ◽  
Excessive Force ◽  
The Board Of Directors ◽  
Supervisory Boards

The article deals with problems of the institution of independent directors in the banking sector. The author analyses the activities of the independent directors, the requirements of regulators, stock exchanges to participation of independent directors on the Board of Directors (supervisory boards) of the banks. It is noted that the presence of independent directors in the Board of Directors (Supervisory Board) increases the objectivity of decisions. However, it is not feasible to perform the requirements of the banks on the high proportion of independent directors at the expense of excessive force. Analyzed international experience of independent directors in the banking sector, testifies to the ambiguous role of independent directors in various jurisdictions. National experiences of independent directors according to Sberbank and the rules of the Moscow Exchange presents on the application of uniform mandatory approach to participation of independent directors in the supervisory boards. It is proposed that the feasibility of increasing the participation of independent directors in the deliberations of the supervisory boards of banks.

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