scholarly journals ANALISIS PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Logam & Sejenisnya yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014)

2019 ◽  
Vol 12 (1) ◽  
pp. 94
Author(s):  
Rista Bintara
Keyword(s):  
Earnings Management ◽  
Comparative Research ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Variable Size ◽  
Collection Method ◽  
Positive Direction

The purpose of the research is to examine whether institutional ownership, managerial ownership, audit committee, and the size of the company has an effect on earnings management. The type of research used in this study is causal comparative research. The population in this study are companies manufacturing sub-sector of metal and the likes are listed on the Indonesia Stock Exchange Period 2011-2014. The data used is secondary data. Data collection method used is book study method and the documentation. The analysis used is multiple regression analysis. The results showed that: 1) in partial institutional ownership, managerial ownership has effect and significant effect on Earnings Management with a negative direction; 2) partial variable audit committee has effect and significant effect on the Profit Management with a positive direction; 3) partial variable size has no effect and no significant effect on Earnings Management.

scholarly journals DETERMINASI PENGUNGKAPAN TRANSAKSI PIHAK BERELASI BERDASARKAN PSAK NO.7 TAHUN 2018

2020 ◽  
Vol 6 (1) ◽  
pp. Press
Author(s):  
Jessyka Tridewi Purba ◽  
Husnah Nur Laela Ermaya ◽  
Ayunita Ajengtiyas
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Related Party Transactions

This study aims to examine the effect of Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Earnings Management to Related Party Transaction Disclosure. This type of research is quantitative reseacrh using secondary data of financial statements from manufacturing sector companies during 2016 to 2018 obtained from Indonesia Stock Exchange. The sampling technique that used is purposive sampling. The results showed that the Audit Committee, Independent Commissioners, Institutional Ownership, Managerial Ownership and Profit Management were able to influence the disclosure of related party transactions by 13%, while the remaining 87% were influenced by other variables outside this study. Partially, institutional ownership and managerial ownership significantly influence the disclosure of related party transactions. While the audit committee, independent commissioners and earnings management do not affect the disclosure of related party transactions.

scholarly journals THE EFFECT OF PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON EARNINGS QUALITY

2020 ◽  
Vol 25 (1) ◽  
pp. 13-27
Author(s):  
Rani Aprilian ◽  
Kiagus Andi ◽  
Yunia Amelia
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance

This study aims to examine the effect of profitability and good corporate governance on earnings quality in food and beverage companies listed on Indonesia Stock Exchange (IDX) 2015-2018 period. Profitability is calculated using Return on Assets (ROA). The proxy of Good Corporate Governance are institutional ownership, managerial ownership, audit committee, and independent commissioner. The dependent variable in this study is earnings quality measured by discretionary accrual using Modified Jones Model to detect earning management. This study used secondary data from the official website of Indonesian Stock Exchange (www.idx.co.id) and the sampling method in this study uses purposive sampling method. The data analysis in this study using multiple linear regression analysis. The results of this study indicate that profitability and audit committee have a positive effect on earnings quality, while the independent commissioner has a negative effect on earnings quality. Other independent variables i.e. institutional ownership and managerial ownership have no significant effect on earnings quality

scholarly journals The Influence of Institutional Ownership, Leverage, and Audit Committee on Earnings Management: Evidence of Companies Listed on the Indonesia Stock Exchange

2019 ◽  
Vol 2 (2) ◽  
pp. 97-112
Author(s):  
Aga Arye Perdana
Keyword(s):  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Design Methodology ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
T Test

Objective – This research aimed to analyze: 1) The influence of institutional ownership to earnings management, 2) The influence of leverage to earnings management dan 3) The influence of audit committee. Design/methodology – Population in this research is entire companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Election of the sample with the purposive sampling method and is obtained by the amount of sample counted 194 company. This research used secondary data. The analysis used is multiple linear regression and t-test, to seek the influence of institutional ownership, leverage, and audit committee to earnings management. Results – Result of examination indicate that: 1) Institutional ownership had a significant effect to earnings management, with direction is positive 2) Leverage had a significant effect to earnings management, with direction is negative and 3) audit committee had a significant effect to earnings management, with direction is positive.

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

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.

scholarly journals The Effect of Corporate Governance on Earnings Management with Capital Structure as Intervening Variable

2020 ◽  
Vol 1 (2) ◽  
pp. 090-106
Author(s):  
Nur Meida Audina
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Earnings Management ◽  
Financial Services ◽  
Commercial Banks ◽  
Quantitative Research ◽  
Audit Committee ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership

The purpose of this study is to determine the effect of corporate governance on earnings management with capital structure as an intervening variable in Islamic commercial banks registered in the Financial Services Authority (OJK) for the 2014-2018 period. This research uses quantitative research by using multiple linear regression and path analysis as data analysis. This study uses secondary data in the form of panel data on Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2014-2018 period. The data that has been obtained is then analyzed using SPSS 23 devices. The population in this study are all Islamic commercial banks registered at the Financial Services Authority (OJK) during the 2014-2018 period. The sampling method is done by purposive sampling that is by using several criteria to obtain 12 Islamic banks that are used as research samples. The results of this study indicate that managerial ownership, institutional ownership and audit committee have no effect on earnings management. Managerial ownership, institutional ownership, and audit committee do not affect the capital structure. Capital structure cannot mediate the relationship between managerial ownership, institutional ownership and earnings management.

scholarly journals Does Corporate Governance Increase Related Party Transaction Disclosure In Indonesia?

2021 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Amrie Firmansyah ◽  
Pria Aji Pamungkas ◽  
Fardan Ma’ruf Zainuddin
Keyword(s):  
Corporate Governance ◽  
Financial Services ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Total Sample ◽  
Listed Companies ◽  
Managerial Ownership ◽  
Related Party Transaction

The purpose of this study is to examine the effect of corporate governance (audit committee, institutional ownership, managerial ownership, and independent commissioners) on Related Party Transaction Disclosure. The data employed in this study is secondary data, financial statements from manufacturing sector companies listed on the Indonesia Stock Exchange from 2016 up to 2019. Based on the purposive sampling conducted, companies that meet the criteria in this study are 40 companies, so that the total sample is 160 observations. This study uses panel data regression analysis. This study finds that the independent commissioner has a positive effect on Related Party Transaction Disclosure. Meanwhile, the audit committee, managerial ownership, and institutional ownership do not affect Related Party Transaction Disclosure. This research indicates that the Indonesian Financial Services Authority (OJK) should supervise and tighten the rules for Indonesia listed companies, especially regarding the audit committee's or independent commissioner's requirements in listed companies.

scholarly journals THE INFLUENCE OF AUDIT COMMITTEE AND OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT

2017 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Metta Kusumaningtyas ◽  
Dessy Noor Farida
Keyword(s):  
Earnings Management ◽  
Ownership Structure ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Public Ownership ◽  
Discretionary Accrual ◽  
Negative Effect

<p>The objective of this study is to analyze the influence of audit committee characteristics and ownership structure on earnings management. The characteristics which are used to measure the effectiveness of the audit committee are audit committee independence, audit committee competency, audit committee activity and audit committee size. Ownership structures are characteristics of public ownership, institutional ownership, and managerial ownership. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study was 66 samples. Testing the hypothesis used multiple regression analysis. The results indicate that audit committee independent, audit committee size and institutional ownership had a significant negative effect on earnings management. Instead the others variables such as audit committee competency, audit committee activity, public ownership and managerial ownership did not influenced on earnings management.</p>

Corporate Governance, Earnings Management dan Kinerja Perbankan di Indonesia

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.

scholarly journals Pengaruh corporate governance, dan faktor-faktor lainnya terhadap manajemen laba

2018 ◽  
Vol 19 (1) ◽  
pp. 66-80
Author(s):  
FRISKA FIRNANTI
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Research Period ◽  
Linear Regressions

The objective of this research is to obtain empirical evidence of board of independence, institutional ownership, board of size, managerial ownership, profitability, firm size, audit quality, audit committee, and leverage as independent variables to earnings management. Earning management as dependent variable in Indonesian manufacturing companies.The research period is three years from 2012-2014 and population in this research is all listed companies in Indonesian Stock Exchange. Samples are obtained through purposive sampling method, listed manufacturing companies in Indonesian manufacturing companies meet the sampling criteria, resulting 185 data. Multiple linear regressions is used as the data analysis method in this research.The result of this research shows that profitability,  firm size, audit quality, and leverage statistically have effect on the earningsmanagement. While other variables such as board of independence, institutional ownership, board of size, managerial ownership, and audit committee have no effect on earnings management.  

scholarly journals KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA

2017 ◽  
Vol 9 (2) ◽  
pp. 66-70
Author(s):  
inne Aryanti ◽  
Farida Titik Kristanti ◽  
Hendratno H
Keyword(s):  
Earnings Management ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Positive Direction ◽  
Panel Data Regression ◽  
A Company

The purpose of this research is to understand the influence of institutional ownership, managerial ownership, and audit quality for earnings management. The unit analysis in this research is the report of a finance company sub sector coal listed Indonesia Stock Exchange. The sampling technique of this research is used by purposive sampling and obtained 8 sub-sector coal companies in 20122015 to obtain 32 samples as observation material. Methods of data analysis in this research is panel data regression. The results showed that institutional ownership has no significant effect on earnings management, while managerial ownership influence significantly the negative direction and quality of the audit significant influence with a positive direction to earnings management so for investors should choose a company with a large managerial ownership and due attention to the quality of KAP being an independent auditor of a company that does not take the wrong investment decisions.

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