Earnings Management, Good Corporate Governance, Size of Public Accounting Firm on The Integrity of Financial Report

Implementation of Good Corporate Governance (GCG) which is believed to minimize the occurrence of fraud to achieve the integrity of financial report, GCG is proxied by institutional ownership, independent commissioners, and audit committees. Public Accounting Firm (KAP) as a variable which is an external auditor as an intermediary if there is a difference of opinion with the company's internal parties. The purpose of this study is to find out the effect of Earnings Management, Institutional Ownership, Independent Commissioners, Audit Committees, Size of Public Accounting Firms on the Integrity of Financial Report in mining companies. The researcher uses mining companies in Indonesia for the 2015-2019 period as the population with 22 companies as the research samples. Panel data analysis Eviews 9.0 software is used as a research method. The results of this study prove that the variables have a significant effect are the audit committee, meanwhile earnings management, institutional ownership, independent commissioners, size of public accounting firm on the integrity of the financial report have no significant effect.

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

Jurnal Ekobistek ◽

10.35134/ekobistek.v10i4.220 ◽

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.

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Corporate Governance, Earnings Management dan Kinerja Perbankan di Indonesia

Jurnal Manajemen Bisnis ◽

10.38043/jmb.v16i1.2020 ◽

2019 ◽

Vol 16 (1) ◽

pp. 68

Author(s):

Made Ratih Baskaraningrum ◽

Agus Fredy Maradona

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Audit Committee ◽

Management Practices ◽

Banking Industry ◽

Stock Exchange ◽

Institutional Ownership ◽

Audit Committees ◽

Managerial Ownership ◽

Good Corporate Governance

ABSTRACT The purpose of this research is to investigate the concept of the importance of the role of good corporate governance in the banking industry in Indonesia. Specifically, this study intends to examine whether good corporate governance plays a role in improving company performance, especially by limiting earnings management practices. This study focuses on banking companies in Indonesia that are listed on the Indonesia Stock Exchange (IDX). Determination of company samples in this study was carried out by purposive sampling method, with the criteria of banking companies listed on the Indonesia Stock Exchange during the 2014-2016 period. The data collection method used in this study was the method of documentation study. The data analysis method used is Path Analysis.The results of the Square Multiple Correlation for earnings management amounted to 0.795 and banking performance was 0.860, so for earnings management variables influenced by managerial ownership, institutional ownership, the size of the independent board of commissioners, the audit committee amounted to 79.5%. While banking performance variables are influenced by managerial ownership, institutional ownership, board of commissioners size, the proportion of independent commissioners, audit committees and earnings management is 86%. Empirical benefits in research are about the application of corporate governance, earnings management and financial performance in the banking industry in Indonesia. The practical benefits in this study can provide benefits for companies in the application of appropriate corporate governance and benefits for investors who invest their capital in the company and can also be taken into consideration for companies to reduce profit management in the company so as to improve banking performance in Indonesia.

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Determinan Manajemen Laba Perusahaan di Sektor Konsumsi

EKONOMIS Journal of Economics and Business ◽

10.33087/ekonomis.v3i2.68 ◽

2019 ◽

Vol 3 (2) ◽

pp. 96

Author(s):

Muhammad Fajri

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Cash Flow ◽

Institutional Ownership ◽

Free Cash Flow ◽

Earning Management ◽

Managerial Ownership ◽

Leverage Ratio ◽

Good Corporate Governance ◽

The Impact

The aim of this research is to provide empirical evidence on the impact of good corporate governance, free cash flow, and leverage ratio on earnings management. Good corporate governance is measured by audit committee’s size, the proportion of independent commissioners, institutional ownership, and managerial ownership. Discretionary accrual is the proxy of earning management. This research used 28 consumer goods companies listed in Indonesia Stock Exchange from 2016 to 2018. Data were analyzed using panel data with random effect model. Based on the result of analysis concluded that all components of good corporate governance (audit committee’s size, the proportion of independent commissioners, institutional ownership, and managerial ownership), have no significant effect on earnings management, on other hand leverage ratio has a negative effect and no significant on earning management, and free cash flow has a positve and no significant effect on earnings management

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The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable

Binus Business Review ◽

10.21512/bbr.v9i3.4311 ◽

2018 ◽

Vol 9 (3) ◽

pp. 177-186 ◽

Cited By ~ 1

Author(s):

Nera Marinda Machdar ◽

Dade Nurdiniah

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Institutional Ownership ◽

Financial Statements ◽

Financial Statement ◽

Public Accounting ◽

Accounting Firms ◽

Accounting Firm ◽

The Public ◽

Public Accounting Firms

This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utilizes the independent commissioners and institutional ownership strengthen the effect of the reputation of the public accounting firm on the integrity of the financial statement. However, corporate governance using audit committee weakens the reputation of the public accounting firm on the integrity of financial statements.

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PENGARUH PRAKTIK MANAJEMEN LABA DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v12i1.4578 ◽

2019 ◽

Vol 12 (1) ◽

pp. 35 ◽

Cited By ~ 1

Author(s):

Charlie Charlie

Keyword(s):

Corporate Governance ◽

Data Analysis ◽

Earnings Management ◽

Firm Value ◽

Institutional Ownership ◽

Managerial Ownership ◽

Analysis Method ◽

Good Corporate Governance ◽

Data Analysis Method ◽

Observation Period

The purpose of this study is to examine the effect of corporate governance (GCG) which is proxied through managerial ownership and institutional ownership, as well as earnings management on firm value. The sample used is LQ 45 company with observation period from 2011 to 2015. Data analysis method uses multiple linear regression. The results of this study are that there are positive and significant effects of managerial ownership, institutional ownership and earnings management on firm value.

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Apakah Classification Shifting Memoderasi Pengaruh Good Corporate Governance terhadap Corporate Social Responsibility Pada Perusahaan Manufaktur yang Terdaftar di BEI?

JURNAL AKUNTANSI EKONOMI dan MANAJEMEN BISNIS ◽

10.30871/jaemb.v8i2.2060 ◽

2020 ◽

Vol 8 (2) ◽

pp. 141-149

Author(s):

Ina Mutmainah

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Institutional Ownership ◽

Negative Influence ◽

Audit Committees ◽

Earning Management ◽

Absolute Difference ◽

Manufacturing Companies ◽

Good Corporate Governance ◽

Csr Disclosure

This study aims to determine the effect of good corporate governance on CSR disclosure which is moderated by earning management. This study uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange for 2014-2018 periods. The purposive sampling method was selected for data collection, then the data was analyzed by using the absolute difference of moderation test. The results of this study indicate that good corporate governance which consists of institutional ownership, and independent commissioners have no significant effect on CSR disclosure, while audit committees have a positive effect on CSR disclosure. Thoreover, this study earnings management strengthen the positive influence of the institutional ownership on CSR disclosure, and strengthen the negative influence of the audit committee on CSR disclosure. However, earning management fails to find moderation role of independent commissioners on CSR disclosure.

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STRUKTUR MODAL, GOOD CORPORATE GOVERNANCE DAN KUALITAS LABA

Jurnal Dinamika Akuntansi dan Bisnis ◽

10.24815/jdab.v2i2.4217 ◽

2016 ◽

Vol 2 (2) ◽

pp. 184-198

Author(s):

Nadirsyah Nadirsyah ◽

Fadlan Nur Muharram

Keyword(s):

Corporate Governance ◽

Capital Structure ◽

Stock Exchange ◽

Earnings Quality ◽

Institutional Ownership ◽

Capital Adequacy ◽

Audit Committees ◽

Managerial Ownership ◽

Good Corporate Governance ◽

Capital Adequacy Ratio

AbstractThe objective of the study was to examine the effect of capital structure and good corporate governance (GCG) on the earnings quality. The GCG variable are proxied by audit committees, independent commissioners, managerial ownership, and institutional ownership. The earnings quality measured by using Capital Adequacy Ratio (CAR) indicator with Earning Response Coeficient (ERC). The data was collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange in the period between 2009 and 2013. By using purposive sampling and balanced panel data, there are 22 companies were selected as the sample. Multiple linier regression model is used to test the hypothesis The results of this study are capital structure, independent commissioners, audit committees, managerial ownership, and institutional ownership affected on the earnings quality simultaneously. Capital structure partially affected on the earnings quality. The audit committees, independent commissioners, managerial ownership, and institutional ownership affected on the earnings quality partially have an effect on the earnings quality. Keywords: capital structure, good corporate governance, earnings quality, ERC

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Kinerja Lingkungan, Manajemen Laba, Corporate Governance Dan Corporate Social Responsibility (CSR)

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i01.p22 ◽

2019 ◽

pp. 569

Author(s):

Putu Purnama Dewi ◽

I Gusti Ayu Emi Eka Yanti

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Environmental Performance ◽

Stock Exchange ◽

Institutional Ownership ◽

Audit Committees ◽

Managerial Ownership ◽

Corporate Social

Research on the influence of environmental performance on corporate social responsibility is still rarely studied. However, the influence of earnings management and corporate governance on corporate social responsibility has been investigated. This study used institutional ownership, managerial ownership, board of commissioners and audit committees as corporate governance’s proxy. This study aimed to investigate the influence of environmental performance, earnings management and corporate governance on corporate social responsibility by using mining companies that have been listed on the Indonesian stock exchange and are also registered with PROPER. In this study using multiple regression analysis method with 45 samples which showed the results of research that only environmental performance had an influence on corporate social responsibility, while earnings management, institutional ownership, managerial ownership, board of commissioners and audit committees did not affect corporate social responsibility. Keywords : Environmental performance, earnings management, corporate governance, corporate social responsibility.

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Pengaruh Praktik Good Corporate Governance Terhadap Praktik Manajemen Laba (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017)

Akuntansi dan Manajemen ◽

10.30630/jam.v13i2.42 ◽

1970 ◽

Vol 13 (2) ◽

pp. 75-92

Author(s):

Rahma Febrina ◽

Ulfi Maryati ◽

Ferdawati

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Board Of Directors ◽

Stock Exchange ◽

Institutional Ownership ◽

Discretionary Accruals ◽

Managerial Ownership ◽

Financial Reports ◽

Positive Direction ◽

Good Corporate Governance

Financial reports are a medium for companies to convey information about the accountability of management to the needs of external parties. Earnings management is a deliberate process of taking steps within the limits of general accounting principles both inside and outside the limits. This study aims to analyze the influence of good corporate governance consisting of independent board of directors, managerial ownership and institutional ownership on earnings management by using modified jones models with proxy discretionary accruals. The sample used was a banking company listing in the Indonesia Stock Exchange in the 2013-2017 period using purposive sampling with a sample of 22 companies and analyzed by multiple regression. The results of this study state that partially that the independent board of directors affects earnings management in a positive direction, while managerial ownership and institutional ownership do not affect earnings management. Simultaneously the board of commissioners, independent board of directors, managerial ownership and institutional ownership have no significant effect on earnings management.

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Tax Avoidance: Good Corporate Governance

Owner ◽

10.33395/owner.v5i1.311 ◽

2021 ◽

Vol 5 (1) ◽

pp. 152-163

Author(s):

Moh. Ubaidillah

Keyword(s):

Corporate Governance ◽

Tax Evasion ◽

Audit Committee ◽

Audit Quality ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Institutional Ownership ◽

Mining Companies ◽

Good Corporate Governance ◽

The Government

Tax is an important element for the government but it becomes a burden for companies, so companies do tax evasion legally or illegally to reduce the tax burden. The purpose of this research is to determine the influence of good corporate governance (Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality) on Tax Avoidance. Independent variables in this study are Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality, while dependent variables are tax avoidance. This research was taken from mining companies listed on the IDX in 2015-2018. The population in the corporate sector is 47 companies. The samples were studied by 10 companies selected using purposive sampling techniques so that the total samples used for 4 years became 40 samples. The analysis method used is multiple linear regression analysis with SPSS 22 tool. Partial test results showed that the independent board of commissioners had a significant negative effect on tax avoidance, institutional ownership had a significant positive effect on tax avoidance, while the audit committee and the quality of audits had no effect on tax avoidance on mining companies. The results of this study can be concluded that to suppress tax avoidance, the function of independent commissioners must be strengthened.

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