scholarly journals ANALISIS PENGARUH KOMPOSISI DEWAN KOMISARIS, KARAKTERISTIK KOMITE AUDIT, DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP PRAKTIK REAL EARNING MANAGEMENT

2018 ◽  
Vol 12 (1) ◽  
pp. 55
Author(s):  
Tri Wicaksono ◽  
Agung Pambudi ◽  
Desrir Miftah
Keyword(s):  
Corporate Governance ◽  
Earning Management ◽  
Real Earning

Penelitian ini bertujuan untuk menguji pengaruh komposisi dewan komisaris, karakteristik komite audit, dan struktur kepemilikan manajerial terhadap manajemen laba yang dideteksi melalui praktik Real Earning Management. Penelitian ini dilakukan dengan melakukan analisis mengenai penerapan mekanisme corporate governance dan praktik Real Earning Management selama tahun 2011 sampai 2013 pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia kemudian dianalisis dengan regresi berganda. Kemudian proksi-proksi mekanisme corporate governance dianalisis secara parsial mengenai pengaruhnya terhadap praktik Real Earning Management. Hasil penelitian menunjukkan bahwa komposisi dewan komisaris tidak berpengaruh terhadap manajemen laba melalui praktik Real Earning Management. Namun demikian, karakteristik komite audit, dan struktur kepemilikan manajerial berpengaruh negatif terhadap manajemen laba melalui praktik Real Earning Management. Secara simultan keseluruhan proksi variabel mekanisme corporate governance pada penelitian ini berpengaruh terhadap manajemen laba melalui praktik Real Earning Management. Implikasi penelitian ini menunjukkan bahwa perusahaan-perusahaan manufaktur di Indonesia diduga melakukan manajemen laba melalui Real Earning Management, tetapi mekanisme corporate governance yang diwajibkan oleh pihak regulator (BAPEPAM) terbukti dapat mencegahnya.

scholarly journals Corporate governance and Real Activities Manipulation (Real Earnings Management)

2014 ◽  
Vol 5 (2) ◽  
pp. 764-778
Author(s):  
Gholamhassan Taghizad ◽  
Hosien Panahian
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Real Earnings Management ◽  
Earning Management ◽  
Profit Model ◽  
Real Earning ◽  
Meaningful Relationship ◽  
The Board Of Directors ◽  
The Relationship ◽  
Descriptive Method

This paper is performed based on the relation between corporate governance on Iranian corporations' performance 2006-2012 financial years. The aim of this study is to determine the relationship between the elements of firm sovereignty and the management of real profit in the realm of the study. The methodology of the study is based on the drawing a conclusion and the gathering of descriptive data and also based on practical application aim. The descriptive method is from correlated type and multi variable regressions are used to analyze the data and to examine assumption. Considering the first basic assumption (among firm sovereignty (concentration of ownership) and second assumption (between firm sovereignty (independence of the board of directors) and handling real activities there is a relation. The obtained conclusions show that: based on the first assumption there is a negative and meaningful relation between independency of board of directors and management of real profit based on unusual expenses of production. However no meaningful relationship was observed between concentration of property and real earning management. Based on the second assumption: there is a negative and meaningful relationship between the independency of the board of directors and the real management of real profit based on arbitrary expenses, however when the previous models is based on management of real profit model and arbitrary expenses and is considered, no meaningful relationship was observed between concentration of the property and possession and real earning management.

scholarly journals The effect of the type of controlling shareholders and corporate governance on real and accruals earnings management

2015 ◽  
Vol 13 (1) ◽  
pp. 917-935
Author(s):  
Surifah
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Stock Exchange ◽  
Banking System ◽  
Real Earnings Management ◽  
Earning Management ◽  
Real Activity ◽  
Controlling Shareholders ◽  
Real Earning ◽  
Negative Impacts

This research investigates the relationship between corporate governance and preference of earnings management selected by Indonesian banking controlling shareholders. This study uses all banks listed on Indonesian Stock Exchange from 2006 until 2011 as samples. The result shows higher real earning managements and lower accruals discretionary in family-controlled banks and private institution compared to government-controlled banks. Government-controlled banks prefer accrual-based earnings management and real activity-based earnings management through operating cash flow. In the other hand, family-controlled banks and private institutions prefer real earnings management through interest expense and discretionary expenses. Foreign-controlled- banks choose earnings management through discretionary expenses. The implementation of corporate governance in Indonesia banking is high and giving negative impacts both to accrual and real-based earnings management. Concentrated ownership gives positive influences toward the accrual earning management and real earning management through discretionary expenses. The bank size has a positive and significant influence on accrual earnings management, yet its effect is negative and significant on real earning management through interest expenses. The findings contribute to the development of financial accounting literatures because there are small numbers of previous research on accrual discretionary on family-owned companies. Company does not indicate the increase of earnings quality, but it is indeed indicating that controlling family pays more attention on choosing the real activity-based earnings management to cover the expropriation. Accrual discretionary-based earnings management is intra-period reversely thus it cannot cover the permanent expropriation of controlling owners. The research also contributes to the studies of real-based earnings management measurement in banking system which has not been become a concern of research on previous studies.

HUBUNGAN BOARD DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA

2010 ◽  
Author(s):  
Fivi Anggraini
Keyword(s):  
Corporate Governance ◽  
Moral Hazard ◽  
Earnings Management ◽  
Conflict Of Interest ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Earning Management ◽  
Independent Directors ◽  
Relationship Of ◽  
The Relationship

Earnings management is the moral hazard problem of manager that adses because of the conflict of interest between the manager as agent and the stakeholder and the owner as principal. The behavior of earnings management will immediately influence the reported earning. The aims of this research at examining the relationship of board and audit committe to earnings management. The samples of this research is all of companies member Corporate Governance Perception Index (CGPI) in the years of 2003-2006 which were listed in Jakarta Stock Exchange. The results of this study show that (1) the proportion of independent directors on the board had not significant relationship to earning management, (2) competence of independent directors on the board had not significant relationship to earning management, (3) the size of board had significant relationship to earning management, (4) the proportion of independent directors on the audit committe had not significant relationship to earning management, and (5) competence of members of the audit committe had significant relationship to earning management.

scholarly journals PENDETEKSIAN PENIPUAN LAPORAN KEUANGAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABLE MODERATING DENGAN MENGGUNAKAN FRAUD TRIANGLE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2016 - 2018

2019 ◽  
pp. 2
Author(s):  
Trianawati Trianawati
Keyword(s):  
Earning Management ◽  
Fraud Triangle ◽  
Purposive Sampling ◽  
Real Earning ◽  
Financial Need ◽  
Total Accrual

<p>Penulisan ini bertujuan untuk membuktikan secara empiris pengaruh unsur fraud triangle (<em>pressure, opportunity dan rationalization</em>) dalam penipuan laporan keuangan yakni praktik <em>real earning management</em> pada perusahaan manufaktur di bursa efek indonesia tahun 2016-2018.  Penelitian ini bersifat kuantitatif dengan menggunakan data sekunder. Populasi dari penelitian ini adalah 162 perusahaan manufaktur di bursa efek indonesia.  Pemilihan sampel dengan menggunakan purposive sampling yang terbatas pada individu spesifik dengan kriteria tertentu untuk memenuhi kebutuhan penelitian (Sekaran dan Bougie, 2013). Hasil penelitian ini menunjukan bahwa kepemilikan saham orang dalam <em>(personal financial need) dan Total Accrual to Asset (rationalization) </em> pada perusahaan memiliki banyak kesempatan memanipulasi laporan keuangan. Sedangkan perubahan saldo piutang (<em>nature  of industry)</em> tidak memiliki pengaruh terhadap kecurangan laporan keuangan pada praktik <em>real earning management</em>.</p>

scholarly journals Determinan Manajemen Laba Perusahaan di Sektor Konsumsi

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

scholarly journals THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

2019 ◽  
Vol 6 (1) ◽  
pp. 19
Author(s):  
Mayasari Mayasari ◽  
Ayu Yuliandini ◽  
Intan Indah Permatasari
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Company Size ◽  
Negative Effect ◽  
Positive Effect

<p><em>The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.</em><em> </em></p>

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 The impact of corporate governance mechanisms and IFRS on earning management in Saudi Arabia

Accounting ◽  
2021 ◽  
pp. 207-224
Author(s):  
Abdulwahid A. Hashed ◽  
Faozi A. Almaqtari
Keyword(s):  
Corporate Governance ◽  
Saudi Arabia ◽  
Financial Reporting ◽  
Audit Committee ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Earning Management ◽  
Negative Effects ◽  
Corporate Governance Mechanisms ◽  
Positive Effect

The current research seeks to assess the influence of corporate governance mechanisms and IFRS adoption on compliance with IFRS, earning management, and financial reporting quality(FRQ). A sample comprises 102 Saudi listed firms for the period spanning from 2014 up to 2019 was used. The study used descriptive statistics, correlation analysis and multivariate analysis to estimate the results. The results reveal that while board size, board meeting and foreign ownership had negative effects on compliance with IFRS, board and audit committee independence exhibited a positive effect. Further, the results demonstrate that there was a sign of earning management under IFRS when a performance magnitude was used. The results also indicate that board and audit committee size, audit committee meeting and managerial ownership had significant negative effects on financial reporting quality however, board and audit committee independence showed a significant positive effect. Importantly, the results found that FRQ under IFRS was better than Saudi GAAP. The present research provides practical implications for policy makers, stock market authority, and academicians. More regulatory and disclosure requirements have to be imposed and financial reporting supervisory board need to be formed. The present research provides a novel contribution to IFRS compliance, earning management, financial reporting quality and corporate governance literature. It has a unique contribution as it attempts to investigate this issue in the context of an emerging economy and a recent IFRS adopter; Saudi Arabia that has special country-specific characteristics. The study also provides an evidence by investigating earning management and financial reporting quality under both sets of accounting standards; IFRS and Saudi GAAP.

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