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.

scholarly journals PENGARUH EFEKTIVITAS DEWAN KOMISARIS DAN KOMITE AUDIT, STRUKTUR KEPEMILIKAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA

2018 ◽  
Vol 17 (2) ◽  
pp. 97 ◽  
Author(s):  
Eka Lestari ◽  
Murtanto Murtanto
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Company Performance ◽  
Concentrated Ownership

<p><em>The purpose of this study was to examine, analyze, and find empirical evidence of the influence the effectiveness of the board of commissioners and audit committee, concentrated ownership, managerial ownership, institutional ownership, and audit quality on earnings management with company size, company performance, and leverage as variable controls. The sample used in this study was 42 companies listed on the Indonesia Stock Exchange (IDX) in period 2013-2015. The sampling technique used was purposive sampling. This study used multiple regression analysis. The results of this study show that effectiveness of the board of commissioners, concentrated ownership, managerial ownership have negative effect on earnings management. However, the effectiveness of audit committees, institutional ownership, and audit quality doesn’t have effect on earnings management. As well, the firm size, firm performance, and leverage have effect on earnings management.</em></p>

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.

MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN MANAJERIAL DAN LEVERAGE PADA MANAJEMEN LABA PADA EMITEN PERBANKAN DI BURSA EFEK INDONESIA

2015 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Rowland Pasaribu ◽  
Dionysia Kowanda ◽  
Muhammad Firdaus
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Good Corporate Governance

ABSTRACT This reseach amied at knowing the influence of audit quality, propotion of independent commissioner, audit committe, firm size, managerial ownership and leverage. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 25 companies of banking industry in indonesia stock exchange period 2008-2012. Descriptive analysis, classical test, as well as multiple linear regression by examining the hypothesis using SPSS 20.0 were used to analyzed the data. The result shows that (1) all independent variables simultaneously hasinfluence on earnings management; (2) however partially audit committee, audit quality, managerial ownership and leverage do not affect significantly to earnings management; (3) only firm size and independent commissioner that affect significantly to earning management. Keywords: Earning Management, Good Corporate Governance, Firm Size, BankingABSTRAK Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris signifikansi parsial dan simultan dari kualitas audit, komisaris independensi audit, komite audit, ukuran perusahaan, struktur kepemilikan, dan leverage terhadap manajemen laba pada emiten perbankan di bursa efek Indonesia periode 2008-2012. Teknik analisis yang digunakan adalah multiregresi. Hasil studi menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan sedangkan secara parsial hanya ukuran perusahaan dan komisi independensi audit yang berpengaruh signifikan terhadap manajemen laba. Kata Kunci: Manajemen Laba, Mekanisme Tata Kelola, Ukuran Perusahaan, Perbankan,

scholarly journals Pengaruh Struktur Kepemilikan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Studi Pada Sektor Property dan Real Estate

2020 ◽  
Vol 8 (2) ◽  
pp. 115
Author(s):  
Sutrisno, Luky Retno Sari
Keyword(s):  
Real Estate ◽  
Firm Value ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Panel Data Regression ◽  
Data Regression ◽  
Data Collection Technique

<p><em>This study aims to investigate the effect of ownership on firm value with profitability as an intervening variable. The dependent variable used is PBV. While the independent variables used are managerial ownership and institutional ownership. The intervening variable used is ROA. The data in this study used an annual report from 18 property and real estate companies listed on the Indonesia Stock Exchange in 2014 to 2018. The data collection technique used purposive sampling technique obtained from the web www.idx.co.id and each website from the sample company. Data processing uses panel data regression and the results reveal that managerial ownership and institutional ownership have no effect on firm value. While profitability (ROA) is able to mediate institutional ownership of firm value. But profitability (ROA) is not able to mediate managerial ownership of firm value.</em></p>

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 Analysis of the Influence of Managerial Ownership, Audit Quality and Audit Committee on Income Management (Study on Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange 2014-2018)

2020 ◽  
Vol 3 (3) ◽  
pp. 2521-2533
Author(s):  
Sri Ningsih Sitanggang ◽  
Arfan Ikhsan ◽  
Nasirwan Nasirwan
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Multiple Regression Analysis ◽  
Consumer Goods ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Manufacturing Companies

This study aims to examine the effect of managerial ownership, audit quality and audit committee on earnings management. The research was conducted at manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique used purposive sampling technique and obtained 10 companies that became samples. Hypothesis testing is done by using multiple regression analysis. The results of this study indicate that: first, managerial ownership does not have a significant effect on earnings management. It can be seen that the t-count is smaller than the t-table (0.152 <1.678) with a significance value of 0.880> 0.05. Second, audit quality affects earnings management. It can be seen that the t-count is greater than the t-table (2.274> 1.678), with a significance value of 0.028 <0.05. Third, the audit committee has a significant effect on earnings management. It can be seen that the t-count is greater than the t-table (2.894 > 1.6 7 8), with a significance value of 0.006 <0.05. If reviewed together, the three variables of managerial ownership, audit quality, and audit committee have an effect of 25.4% on earnings management.

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 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 THE EFFECT OF OWNERSHIP STRUCTURE ON INCOME SMOOTHING

ACCRUALS ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 73-82
Author(s):  
Dudi Pratomo ◽  
Kurnia Kurnia ◽  
Adli Dzil Ikram
Keyword(s):  
Earnings Management ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Income Smoothing ◽  
Managerial Ownership ◽  
Government Ownership ◽  
Control Variables

Income smoothing is an earnings management action by raising or lowering earnings to make it look more stable. This was done by company management for reasons not achieving the company's targets. In financial statements, a stable company profit illustrates that the company had good business continuity.Explained in the concept of corporate governance, institutional ownership, government ownership, and managerial ownership were believed to be able to minimize the occurrence of income smoothing. Therefore, this research was conducted to determine the effect of institutional ownership, government ownership, and managerial ownership with profitability and leverage control variables on income smoothing both simultaneously and partially in BUMN companies listed on the Indonesia Stock Exchange in 2012 - 2017.The technique used to select samples was purposive sampling technique. In the process, 10 research samples were obtained with a period of 6 years, so that 60 sample units were obtained. Then, to carry out the analysis, the analytical method used logistic regression analysis with the software used SPSS 23.0.After the analysis of this study, the results stated that simultaneous institutional ownership, government ownership, and managerial ownership with profitability control variables and leverage had a significant influence on income smoothing. Furthermore, partially the results of this study stated that government ownership had a significant effect on the negative direction of income smoothing. While the other two independent variables, namely institutional ownership and managerial ownership variables did not have a significant effect on income smoothing.

scholarly journals LIQUIDITY RISK DISCLOSURE: A REVIEW OF CORPORATE GOVERNANCE

2019 ◽  
Vol 4 (2) ◽  
pp. 147-155
Author(s):  
Shinta Permata Sari ◽  
Himmatus Sholikhah
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Liquidity Risk ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Risk Disclosure ◽  
A Company

Liquidity risk is the potential loss arising from the inability of a company to fulfill its obligations or to fund an increase in assets at maturity without incurring unacceptable costs or losses. The purpose of this study is to analyze the corporate governance factors that influence liquidity risk disclosure. Its factors are the proportion of independent commissioners, audit committees, managerial ownership, and institutional ownership. The sampling technique used a purposive sampling method in consumer goods industrial classification companies listed on the Indonesia Stock Exchange on 2016-2018. The multiple regression uses to analyze the data. Results indicate that the proportion of commissioners and audit committees have an effect on liquidity risk disclosure, meanwhile managerial ownership and institutional ownership have no effect on liquidity risk disclosure.Keywords: liquidity risk disclosure, the proportion of independent commissioners, audit committees, managerial ownership, institutional ownership.

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