MEKANISME CORPORATE GOVERNANCE DAN MANAJEMEN LABA MODEL LONG TERM DISCRETIONARY ACCRUAL PADA PERUSAHAAN GO PUBLIK DI INDONESIA

Penelitian ini bertujuan menganalisis pengaruh mekanisme corporate governanceinternal dan eksternal terhadap manajemen laba dengan pendekatan long termdiscretionary accrual perusahaan go publik di Indonesia yang tergabung dalamindeks LQ45 dan JII selama periode 2011-2015. Sampel penelitian berjumlah 226perusahaan diambil secara purposive sampling. Mekanisme CorporateGovernance terbagi menjadi: Mekanisme Corporate Governance internal daneksternal. Mekanisme Corporate Governance internal diproksikan dengan komiteaudit dan dewan komisaris independen. Sedangkan corporate governanceeksternal diproksikan dengan konsentrasi kepemilikan dan investor institusi.Metode analisis data menggunakan regresi linier berganda. Hasil penelitianmenunjukkan bahwa konsentrasi kepemilikan berpengaruh terhadap manajemenlaba. Sedangkan komite audit, dewan komisaris independen dan investor institusitidak berpengaruh terhadap manajemen laba.This study aims to analyze the influence of internal and external corporate governance mechanisms on earnings management with the long term discretionary accrual approach of companies incorporated in the LQ45 and JII indices during the period 2011-2015. The research sample was 226 companies taken by purposive sampling. The Corporate Governance mechanism is divided into: Internal and external Corporate Governance Mechanisms. The internal Corporate Governance mechanism is proxied by the audit committee and independent board of commissioners. While external corporate governance is proxied by the concentration of ownership and institutional investors. Methods of data analysis using multiple linear regression. The results showed that ownership concentration had an effect on earnings management. While the audit committee, independent board of commissioners and institutional investors have no effect on earnings management

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PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Food and Baverages Yang Terdaftar di BEI

JURNAL KOMPETITIF ◽

10.47885/kompetitif.v6i2.293 ◽

2020 ◽

Vol 6 (2) ◽

pp. 91

Author(s):

Pipit Rabiatun ◽

Irianto Irianto ◽

Indah Ariffianti ◽

Baiq Kisnawati

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Managerial Ownership ◽

Analysis Method ◽

Discretionary Accrual ◽

Corporate Governance Mechanisms ◽

Method Analysis

This study is aimed to examine the effect of corporate governance mechanisms, such as, independent board of. commissioner composition, board of commisioner size, audit committee, institutional ownership, and managerial ownership toward profit management. This research used 5 of food company and Baverages that was listed in Indonesia stock Exchange since 2014-2018. The sample of this research are selected by purposive sampling method. Analysis method of this research used multiple regression. Earnings management measured by using discretionary accrual. The result of this study showed that the result of regression as follow: = 7,365 + 0,631 XI + 0,553 X2 + 0,583 X3 + 0,674 X4 + 0,768 X5 + e. However the result of variable: (1) Composition of independent commissioner council has the effect of significant at profit management. It was proved by t value is higher than t table that was 4,291 > 2,085. (2) Standard of commissioner council has the effect of significant at profit management, it was proved by the result of t value is higher than t table that was 3,148 > 2,085. (3) the committee of audit has the effect of significant at profit management. It was proved by t value is higher than t value 3,569 > 2.085. (4) The ownership of constitutional has the effect of significant at profit management. It was proved by t value is higher than t table that was 4,422 > 2,085. (5) The ownership of managerial at profit management. It was proved by t value is higher than t table 5,618 > 2,085. (6) Composition of independent commissioner council, standard of commissioner council, the committee of audit, the ownership of constitutional, the ownership of managerial have the effect of significant at profit management. The result of calculation showed that f value that is 22,861, while f table 2,74 (22,861 > 2,74). It means that f value is higher than f table. The result of calculation of Composition of independent commissioner council, standard of commissioner council, the committee of audit, the ownership of constitutional, and the ownership of managerial showed that the value coofesien was 0,730 (73%) and the balance 0,270 (27%) it is described by other variable was not include in this research.

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Good corporate governance and earnings management in Indonesian initial public offerings

Corporate Ownership and Control ◽

10.22495/cocv13i4c4p5 ◽

2016 ◽

Vol 13 (4) ◽

pp. 558-565

Author(s):

Tatang Ary Gumanti ◽

Ari Sita Nastiti ◽

Ayu Retsi Lestari

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Initial Public Offerings ◽

Management Practices ◽

Governance Mechanism ◽

Public Offerings ◽

Listed Firms ◽

Good Corporate Governance ◽

Corporate Governance Mechanisms ◽

Corporate Governance Mechanism

This study investigates the relationship between corporate governance mechanisms and earnings management (as measured by discretionary current accruals) for Indonesian IPO firms. Previous studies have mainly focused on an examination of the effect of corporate governance on the earnings management of publicly traded firms, whilst this study examines newly listed firms. It employs a modified Jones model to measure earnings management as developed by Tykvova (2006). The hypothesis predicts that Indonesian IPO firms with good corporate governance will engage in less earnings management in the periods prior to the IPO year. The sample consists of 75 IPOs and the results show that the proportion of board of commissioners, public ownership, institutional ownership and managerial ownership constrain the extent of earnings management of IPO firms. This study contributes to the literature in showing that corporate governance mechanism is an important determinant in earnings management practices for Indonesian IPO firms.

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Pengaruh Penerapan Mekanisme Good Corporate Governance Terhadap Praktik Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

AKRUAL Jurnal Akuntansi ◽

10.26740/jaj.v1n1.p28-44 ◽

2009 ◽

Vol 1 (1) ◽

pp. 28

Author(s):

Elfrida Ambarita ◽

Dian Anita Nuswantara

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Audit Committee ◽

Management Practices ◽

Stock Exchange ◽

Manufacturing Sector ◽

Management Practice ◽

Governance Mechanism ◽

Good Corporate Governance ◽

Corporate Governance Mechanism

AbstractThe conflict of interest between agent and principal, asymmetrical information and accounting method selection are able to be used by the manager to do earning management practices. However, it could be reduced by practicing the good corporate governance mechanism which can adjust agent and principal’s interest. The objective of this study is to test the effect of good corporate governance mechanism, as reflected by institutional ownership, managerial ownership, presence of independent board and audit committee existence on the earnings management practice. Using sample from 62 companies in the manufacturing sector at the Jakarta Stock Exchange, which publish financial statement from 2005-2006. This study shows that good corporate governance mechanism insignificantly influence earnings management practice simultaneously. We can infer that mechanism haven’t succeeded to minimize the earnings management practices.

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v7i2.20 ◽

2017 ◽

Vol 7 (2) ◽

pp. 1067 ◽

Cited By ~ 1

Author(s):

Yusuf Mangkusuryo ◽

Ahmad Waluya Jati

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Audit Committee ◽

Managerial Ownership ◽

Governance Mechanism ◽

Test Results ◽

Institutional Leadership ◽

Good Corporate Governance ◽

Corporate Governance Mechanism ◽

Independent Audit

This study aimed to determine the effect of Good Corporate Governance mechanism towardearnings management that is proxied with discretionary accruals (DTA). The GCG mechanismis proxied with managerial ownership (KM), institutional leadership (KI), independent board ofcommissioner (DKI) and independent audit committee (KAI). The sample used in this studywere 11 companies registered in CGPI for three years starting from 2013 to 2015.To knowwhether the above GCG variables have an effect on earnings management, multiple linearregression test using SPSS 2.1 program. The test results show that only managerial ownershipvariables has significantly influence to earnings management. While other variables such asinstitutional ownership (KI), independent board of commissioner (DKI), and independent auditcommittee (KAI) have no significant effect to earnings management.Keyword: Good Corporate Governance, managerial ownership, institusional leadership, independent board of commisioner, independent audit committee, earning management.

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Leverage, Tata Kelola Perusahaan, dan Manajemen Laba Riil

Organum: Jurnal Saintifik Manajemen dan Akuntansi ◽

10.35138/organum.v4i1.133 ◽

2021 ◽

Vol 4 (1) ◽

pp. 72-89

Author(s):

Ananto Prabowo ◽

Indah Sari Pangestu

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Audit Committee ◽

Management Practice ◽

Secondary Data ◽

Real Earnings Management ◽

Governance Mechanism ◽

Governance Mechanisms ◽

Financial Reports ◽

Corporate Governance Mechanisms

Earnings management is conducted by key internal personels within a firm through the utility of accounting policy judgements which then mislead financial reports. The level of leverage and corporate governance have the ability to influence the degree of earnings management implementation. This research has an objective to examine the leverage and corporate governance mechanisms influence on real earnings management. This research population is included in 50 companies with the best corporate governance implementation in Indonesia for the period of 2012-2018. By using the purposive sampling method, 126 observations fit the sample criteria. This research uses a quantitative approach and secondary data with a random effects’ regression model. This research shows leverage and corporate governance mechanisms, when combined, affect real earnings management. This research's supplementary results show that leverage cannot limit real earnings management practice and consecutively on corporate governance mechanism. Independent board of commissioner negatively and significantly exert influence on real earnings management, followed by the audit committee, reducing real earnings management practice. Meanwhile, institutional and managerial ownership do not present a significant merit on real earnings management. This research implicates the policy maker in justifying good corporate governance and practioners to look upon the possibility of real activities manipulation.

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The Influence of Corporate Governance Mechanism to Earnings Management on Indonesia and China Industrial Banking

International Conference on Eurasian Economies 2013 ◽

10.36880/c04.00597 ◽

2013 ◽

Author(s):

Euphrasia Susy Suhendra ◽

Dini Tri Wardani

Keyword(s):

Earnings Management ◽

Significant Influence ◽

Ownership Structure ◽

Audit Committee ◽

Banking Industry ◽

Secondary Data ◽

Managerial Ownership ◽

Governance Mechanism ◽

Discretionary Accrual ◽

Corporate Governance Mechanism

The goal of this research is to evaluate the influence of managerial ownership structure, independent board of commissioners proportion, independent commissioner size, and audit committee size on earnings management in banking industry in China and Indonesia. The data used is secondary data with discretionary accrual as earnings management proxy. Data is processed and analyzed by independent samples t-test and multiple linear regression The results of this research show that there is a difference between earnings management, managerial ownership structure, proportion independent board of commissioners, board of commissioners size in banking industry in Indonesia and China, however there is no difference between Audit Committee size. The variable of managerial ownership structure in Indonesian’s banking industry is negatively significant influence on earnings management, whereas in China has no influence. The variable of independent board of commissioners proportion in banking industry in Indonesia has no influence on earnings management, while negatively significant influence on China’s. The variable of Board of Commissioners size in Indonesia banking industry positively significant influence on earnings management, while negatively significant influence in China. Then, the variable of Audit Committee size in Indonesia banking industry negatively significant influence on earnings management, whereas positively significant influence in China.

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Real Earnings Management, Firm Performance, and Corporate Governance Mechanism

Conference Series ◽

10.34306/conferenceseries.v3i2.576 ◽

2021 ◽

Vol 3 (2) ◽

pp. 39-49

Author(s):

Maria Stefani Osesoga ◽

Rosita Suryaningsih ◽

Febryanti Simon

Keyword(s):

Corporate Governance ◽

Firm Performance ◽

Earnings Management ◽

Cash Flow ◽

Stock Exchange ◽

Real Earnings Management ◽

Governance Mechanism ◽

Discretionary Accrual ◽

Corporate Governance Mechanism ◽

The Impact

The purpose of this study is to analyze the impact of real earnings management on firm performance and the impact of corporate governance as an intervening variable in the relationship between real earnings management and firm performance. The object are companies include in Corporate Governance Perception Index during 2015-2019 and listed in Indonesia Stock Exchange (IDX) and analyzed by using path analysis method. Real earnings management has a significant effect on the firm performance. Furthermore, with corporate governance mechanism within the company, real earnings management significantly affect firm performance. This research is meaningful, but has limitations. The result cannot be generalizing because the sample only companies that listed in CGPI and IDX period 2015-2019. The research implication are as follows: top level management should be cautious about credit policy, cash flow from operation, discretionary expenditures, and production. Earnings management is one of variable that the most prevalent in recent studies but the proxy for earnings management in the recent studies used discretionary accrual. In this research, real earnings management is used to indicate earnings management which measured by abnormal cash flow from operation. Thus, it may provide some contribution to the literature.

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Pengaruh Mekanisme Good Corporate Governance Dan Struktur Kepemilikan Terhadap Pengungkapan Sustainability Report

Jurnal Akuntansi dan Ekonomika ◽

10.37859/jae.v11i1.2515 ◽

2021 ◽

Vol 11 (1) ◽

pp. 129-138

Author(s):

Masiyah Kholmi ◽

Muhammad Nizzam Zein Susadi

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Stock Exchange ◽

Sampling Technique ◽

Governance Mechanism ◽

Good Corporate Governance ◽

Corporate Governance Mechanisms ◽

The Board Of Directors ◽

Corporate Governance Mechanism ◽

Sustainability Reports

This research has a purpose to analysis the effect of good corporate governance mechanism and ownership structures on the disclosure of sustainability reports. Purposive sampling method was applied sampling technique certain of criteria. The sample is 47 companies from a population of 627 companies listed on the Indonesia Stock Exchange (BEI) in 2018. Data collection techniques used the documentation method. This research uses data analysis tools with the Smart PLS 3 application to test hypotheses. The results showed that the variables of good corporate governance mechanisms that were proxied by the audit committee, the independent board of commissioners, and the board of directors had a significant effect on the disclosure of sustainability reports, ownership structure variables that were proxied with managerial ownership, institutional ownership, and foreign ownership also affected the disclosure of sustainability reports

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Frekuensi Pertemuan Dewan Komisaris dan Komite Audit Terhadap Manajemen Laba Dengan Pendekatan Non-Discreationary Accruals

MBIA ◽

10.33557/mbia.v17i2.343 ◽

2019 ◽

Vol 17 (2) ◽

pp. 34-46

Author(s):

Siti Wafiqoh Maulidiyyah Nurul Ichsany ◽

T. Husain

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Data Analysis ◽

Earnings Management ◽

Audit Committee ◽

Sampling Technique ◽

Audit Committees ◽

Governance Mechanism ◽

Negative Effect ◽

Corporate Governance Mechanism

This research aim to obtain empirical evidence about the practice of earnings management in use of corporate governance mechanism which consists of the frequency of board and audit committees meeting. This study uses measurements of earnings management with the non-discreationary accruals (NDA) approach introduced by Jones. The population of this study is sub-sectors companies in the construction and building in 2010-2016. The sampling technique uses a purposive method. The method of data analysis uses multiple regression analysis, the classical assumption test previously and followed by hypothesis testing. The results of this research indicate that the frequency of board meetings does not significantly influence on the earnings management, while the frequency of audit committee meetings has a negative effect on the earnings management.

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Pengaruh Mekanisme Corporate Governance Dan Ukuran Perusahaan Terhadap Manajemen Laba

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v4i1.4923 ◽

2017 ◽

Vol 4 (1) ◽

Author(s):

Elvia Launa ◽

Novita Weningtyas Respati

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Firm Size ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Governance Mechanism ◽

Corporate Governance Mechanism

The purpose of this research is to examine the influence of the corporate governance mechanism and firm size concerning to the earnings management. Corporate governance mechanism in this study include managerial ownership, independent commissioner and audit committee. The samples of this research are 7 real estate companies listed in Indonesian Stock Exchange period 2009-2013. This study using a purposive sampling method to determining the number of samples used. The method of analysis on this research is using multiple linear regression analysis. The result of the study shows that managerial ownership, independent commissioner, auditcommittee and firm size are not influence to earnings management. Managerial ownership has no influence to earnings management due to low managerial ownership owned by the samplecompany, while the independent commissioner has no influence because the placement of theindependent commissioner only act to fulfill the formal provisions. Audit committee has noinfluence to earnings management because the member size of audit committee still relativelystandard with the Capital Market Supervisory Agency regulation and firm size has no influenceto earnings management because earnings management’s action not influenced by the firm size.

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