KARAKTERISTIK PERUSAHAAN, TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA

Abstract This study examines the effect of audit committee expertise, audit committee meeting frequency, audit committee size, commissioner board expertise, board composition, firm size, leverage, auditor reputation, to earnings management. Earnings management is the selection of accounting policies by managers for personal purposes at the expense of shareholders' interests. This study predicts the better the audit committee skills the lower the earnings management. The more often the audit committee holds the frequency of meetings, the less profit management. The larger the audit committee size the lower the earnings management. The more the board of commissioners the lower the profit management. The more members of the board composition the lower the earnings management. The more sizes the higher the profit management. The higher the leverage the higher the profit management. The reputation of the auditor negatively affects earnings management. The results showed that: 1) There was a significant positive influence between Audit Committee Skills on earnings management. 2) Frequency Audit Committee meetings have a significant negative effect on earnings management. 3) The size of Audit Committee has a significant negative effect on earnings management. 4) The Board of Commissioners' expertise has a significant negative effect on earnings management. 5) The composition of the Board of Commissioners has a significant positive effect on earnings management. 6) Size (Size Company) have a significant effect on earnings management. 7) DER (Leverage) has no significant effect on earnings management. 8) Reputation Auditors have no significant effect on earnings management. Abstrak Penelitian ini menguji pengaruh keahlian komite audit, frekwensi rapat komite audit, ukuran komite audit, keahlian dewan komisaris, komposisi dewan komisaris, ukuran perusahaan, leverage, reputasi auditor, terhadap manajemen laba. Manajemen laba merupakan pemilihan kebijakan akuntansi oleh manajer untuk tujuan pribadi dengan mengorbankan kepentingan pemegang saham. Penelitian ini memprediksi semakin baik keahlian komite audit semakin rendah manajemen laba. Semakin sering komite audit mengadakan frekuensi rapat maka semakin menurun manajemen laba. Semakin besar ukuran komite audit maka semakin rendah manajemen laba. Semakin ahli dewan komisaris maka semakin rendah manajemen laba. Semakin banyak anggota komposisi dewan komisaris maka semakin rendah manajemen laba. Semakin bersar ukuran maka semakin tinggi manajemen laba. Semakin tinggi leverage maka semakin tinggi manajemen laba. Reputasi auditor berpengaruh negatif terhadap manajemen laba. Hasil penelitian menunjukkan bahwa: 1) Terdapat pengaruh positif signifikan antara Keahlian Komite audit terhadap manajemen laba. 2) Frekuensi Rapat komite audit berpengaruh negatif signifikan terhadap manajemen laba. 3) Ukuran Komite Audit berpengaruh negatif signifikan terhadap manajemen laba. 4) Keahlian Dewan Komisaris berpengaruh negatif signifikan terhadap manajemen laba. 5) Komposisi Dewan Komisaris berpengaruh positif signifikan terhadap manajemen laba. 6) Ukuran Perusahaan berpengaruh signifikan terhadap manajemen laba. 7) DER (Leverage) tidak berpengaruh signifikan terhadap manajemen laba. 8) Reputasi Auditor tidak berpengaruh signifikan terhadap manajemen laba.

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GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA DI BUMN NON-KEUANGAN

MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ◽

10.37715/mapi.v2i2.1725 ◽

2021 ◽

Vol 2 (2) ◽

pp. 161-176

Author(s):

Rini Rini

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Audit Committee ◽

Sampling Method ◽

Sample Selection ◽

Multiple Linear Regressions ◽

Good Corporate Governance ◽

Negative Effect ◽

Positive Effect ◽

Linear Regressions

This research aims to know the effect of Good Corporate Governanceon earnings management. This research uses audit committee, managerialownership, institusional ownership, and independent commissionersas an indicator of good corporate governance. This research uses 19 samplesof SOE’s company non-financial listed on the IDX in the periode 2015–2019. The sample selection is used by a purposive sampling method. Analysiswas carried out by multiple linear regressions. The result indicated thatinstitusional ownership has a negative effect on earnings management, managerialownership and audit committee has a positive effect on earnings management,and independent commissioners have no effect on earnings management.

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Pengaruh Mekanisme GCG Dan CSR Terhadap Kinerja Keuangan Yang Dimediasi Manajemen Laba

Jurnal Manajerial Dan Kewirausahaan ◽

10.24912/jmk.v3i1.11284 ◽

2021 ◽

Vol 3 (1) ◽

pp. 24

Author(s):

Renaldy Alviansyah ◽

I Gede Adiputra

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Tobin’S Q ◽

Significant Positive Effect ◽

Tobin's Q ◽

Significant Negative Effect ◽

Negative Effect ◽

Corporate Social ◽

Positive Effect

This study examines the impact of corporate governance mechanism and corporate social responsibility to financial performance. This study consists of four independent variables, one mediating variable, and three dependent variables, namely the proportion of independent board of commissioners, institutional ownership, audit committee, and corporate social responsibility as an independent variabel, earnings management as a mediating variable, and ROA, EPS, and Tobin;s Q as the dependent variable. The research method used is descriptive method with a qualitative approach. The sample in this study are 19 manufacturing company which listed on the Indonesia Stock Exchange from 2017 until 2019 who selected through purposive sampling method. The result of this study are the proportion of independent board of commissioners and institutional ownership not significant negative effect on earnings management, the audit committee has a significant positive effect on earnings management, corporate social responsibility has no significant positive effect on earnings management, corporate governance mechanisms do not have a significant negative effect on ROA, the proportion of independent commissioners and institutional ownership did not have a significant negative effect on EPS, the audit committee did not have a significant positive effect on EPS, corporate governance mechanisms did not have a significant positive effect on Tobin's Q, corporate social responsibility did not have a significant negative effect on financial performance, earnings management does not have a significant negative effect on ROA, earnings management has a significant negative effect on Tobin's Q, earnings management does not have a significant positive effect mut on EPS, governance mechanisms per business have a positive effect on ROA and EPS mediated by earnings management, corporate governance mechanisms negatively affect Tobin's Q mediated by earnings management, and corporate social responsibility has a positive effect on mediated financial performance by earnings management.Penelitian ini bertujuan untuk menganalisis pengaruh Mekanisme Tata Kelola Perusahaan dan Tanggung Jawab Sosial Perusahaan terhadap Kinerja Perusahaan. Penelitian ini terdiri dari empat variabel independen, satu variabel mediasi, dan tiga variabel dependen, yaitu proporsi dewan komisaris independen, kepemilikan institusional, komite audit, dan tanggung jawab sosial perusahaan sebagai variabel independen, manajemen laba sebagai variabel mediasi, dan ROA, EPS, dan Tobin’s Q sebagai variabel dependen. Metode riset yang digunakan adalah metode deskriptif dengan pendekatan kualitatif. Sampel dari penelitian ini adalah 19 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari 2017 sampai 2019 yang ditentukan menggunakan metode purposive sampling. Hasil dari penelitian ini adalah proporsi dewan komisaris independen dan kepemilikan institusional berpengaruh negatif tidak signifikan terhadap manajemen laba, komite audit berpengaruh positif signifikan terhadap manajemen laba, tanggung jawab sosial perusahaan berpengaruh positif tidak signifikan terhadap manajemen laba, Mekanisme tata kelola perusahaan berpengaruh negatif tidak signifikan terhadap ROA, proporsi dewan komisaris independen dan kepemilikan institusional berpengaruh negatif tidak signifikan terhadap EPS, komite audit berpengaruh positif tidak signifikan terhadap EPS, mekanisme tata kelola perusahaan berpengaruh positif tidak signifikan terhadap Tobin’s Q, tanggung jawab sosial perusahaan berpengaruh negatif tidak signifikan terhadap kinerja keuangan, manajemen laba berpengaruh negatif tidak signifikan terhadap ROA, manajemen laba berpengaruh negatif signifikan terhadap Tobin’s Q, manajemen laba berpengaruh positif tidak signifikan terhadap EPS, mekanisme tata kelola perusahaan berpengaruh positif terhadap ROA dan EPS dimediasi oleh manajemen laba, mekanisme tata kelola perusahaan berpengaruh negatif terhadap Tobin’s Q dimediasi oleh manajemen laba, dan tanggung jawab sosial perusahaan berpengaruh positif terhadap kinerja keuangan dimediasi oleh manajemen laba.

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Effect of Independent Commissioners and Characteristics of Audit Committee on Profit Quality with Earning Management as Intervening Variables

International Journal of Social Science and Human Research ◽

10.47191/ijsshr/v3-i12-05 ◽

2020 ◽

Vol 03 (12) ◽

Author(s):

Theresia Trisanti ◽

Keyword(s):

Earnings Management ◽

Audit Committee ◽

Stock Exchange ◽

Earnings Quality ◽

Manufacturing Companies ◽

Accrual Quality ◽

Negative Effect ◽

The Impact ◽

Intervening Variables ◽

Positive Effect

This research objectives is determine whether the audit committee's expertise and the numbers of independent commissioners affect the quality of earnings through earnings management as an intervening variable. Earnings management model using the Modified Jones and earnings quality variables use accrual quality indicators. The study’s population are manufacturing companies listed on the Indonesia Stock Exchange from 2014-2018. The sample of this study selected using purposive sampling method. The results of this study indicate that audit committee expertise has an insignificant negative effect on earnings management and earnings quality, the number of independent commissioners has a significant negative effect on earnings management and has a positive effect on earnings quality. While earnings management has an insignificant positive effect on earnings quality. Therefore, earnings management does not mediate the impact between audit committee expertise and number of independent commissioners on earnings quality as intervening variables.

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ANALISIS PENGARUH WHISTLEBLOWING SYSTEM DAN RAPAT KOMITE AUDIT TERHADAP JUMLAH KECURANGAN

Jurnal Akuntansi Auditing dan Keuangan BALANCE ◽

10.25170/balance.v16i1.1286 ◽

2020 ◽

Vol 16 (1) ◽

pp. 21

Author(s):

Anitaria Siregar ◽

Ayu Syahbana Surbakti

Keyword(s):

Financial Services ◽

Audit Committee ◽

Stock Exchange ◽

Secondary Data ◽

Analysis Data ◽

Annual Reports ◽

Committee Meeting ◽

Negative Effect ◽

Spss Software ◽

Positive Effect

This study aims to analyze and provides empirical evidence about the effect of whistleblowing system and audit committee meetings on numbers of fraud on finance companies on the Indonesia Stock Exchange Periode 2013-2017. The data used in this research are secondary data taken from annual reports of finance companies that have a whistleblowing system report, audit committee meetings and a complete number of fraud in the period of 2013-2017. The regression model used in this research is multiple aggression analysis. Data processing in this research was carried out using Statistical Product and Service Solution (SPSS) software version 25. The results of this reseach indicate that the whistleblowing system has a positive effect on the number of frauds, while the audit committee meeting has a negative effect on the number of frauds on financial services companies listed on the Indonesia Stock Exchange period 2013-2017.

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PENGARUH TATA KELOLA PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia Periode 2014-2018)

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG ◽

10.32493/jiaup.v8i2.5041 ◽

2020 ◽

Vol 8 (2) ◽

pp. 127

Author(s):

Eka Aprillian ◽

Dini Wahjoe Hapsari

Keyword(s):

Earnings Management ◽

Audit Committee ◽

Sampling Technique ◽

Financial Statements ◽

Audit Committees ◽

Managerial Ownership ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

Earnings management is an action that is often done by companies, it aims to enhance your financial statements with the intention that investors are much more interested in investing, to get bonuses and get ease in getting loans. This can be detrimental to some stakeholders who use financial statements as a source of information in making decisions. This study aims to determine the effect simultaneously and partially between managerial ownership, independent commissioners, audit committees, and leverage on earnings management in the basic industrial and chemical sectors for the 2014-2018 period. The method used in this research is a quantitative method. This type of research in this research is descriptive. The sampling technique in this study used a purposive sampling technique using 11 company samples over a period of five years to obtain 55 sample units. This research uses a panel data regression analysis method using the Eviews 9 software. The results of this study indicate that managerial ownership variables, independent commissioners, audit committees, and leverage simultaneously influence earnings management. While partially the audit committee variable has a negative effect on earnings management, managerial ownership and leverage have a positive effect on earnings management. Whereas independent commissioners have no effect on earnings management.

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MEKANISME ISLAMIC CORPORATE GOVERNANCE PADA KINERJA BANK UMUM SYARIAH MENGGUNAKAN ISLAMIC PERFORMANCE INDEX

Jurnal Riset Keuangan Dan Akuntansi ◽

10.25134/jrka.v4i2.1702 ◽

2019 ◽

Vol 4 (2) ◽

Author(s):

Oktaviani Rita Puspasari

Keyword(s):

Corporate Governance ◽

Performance Index ◽

Audit Committee ◽

Supervisory Board ◽

Independent Directors ◽

Bank Performance ◽

Committee Meeting ◽

Islamic Bank ◽

Negative Effect ◽

Positive Effect

This study examine how Islamic Corporate Governance mechanism which are : a number of sharia supervisory board meeting, independent directors, a number of audit committee meeting has an effect to the Islamic Bank performance in Indonesia which meassured by Islamic Performance Index, which proxy by : Profit sharing ratio (PSR), Islamic Income Ratio (IIR) and Equitable Distribution Ratio (EDR).� The sample selection method is purposive sampling and obtained 9 Islamic bank in 5 years period observation with 45 data are being sampled.� Multiple regression analysis is used to analyze the data.� The results shows that a number of DPS meeting have a negative effect �to PSR&EDR, however positive effect showed for IIR.� Then, independent directors have a negative effect to the PSR and IIR, however it has positive effect for EDR. As well as, negative effect showed by a number of audit committee meeting to PSR and IIR, while a number of audit committee meeting have positive effect for EDR. However the analysis result show that there are no significant effect from independent variable to the Islamic Bank performance which measured by Islamic Performance Index.Keyword:� A number of Sharia Supervisory Board meetings, Independent Directors, a number of audit committee meeting, Islamic Bank Performance.

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Does Top Executive Gender Diversity Affect Earnings Management?

European Journal of Multidisciplinary Studies ◽

10.26417/ejms.v6i2.p329-329 ◽

2017 ◽

Vol 6 (2) ◽

pp. 329

Author(s):

Paskah Ika Nugroho Purnomo ◽

Oni Novilia

Keyword(s):

Earnings Management ◽

Hypothesis Testing ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Gender Diversity ◽

Significant Negative Effect ◽

Negative Effect ◽

Independent Variable ◽

Executive Gender

This research examines the influence of female CEO, female CFO, female board of commissioners, and female audit committee on accrual based earnings management. This research presume that man and woman would act differently to solve a problem. This research using a sample of 304 companies listed on the Indonesian Stock Exchange that selected based on purposive sampling method. Hypothesis testing is performed by using multiple linier regression to examine the effect of each independent variable on the dependent variable. The result of this research showed that the position of CFO who is held by female have a significant negative effect on accrual based earnings management. While the position of female CEO, female board of commissioners, and female audit committee have no significant effect on accrual based earnings management.

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

10.31219/osf.io/jrpcd ◽

2019 ◽

Author(s):

Vella Melania ◽

Aminar Sutra Dewi

Keyword(s):

Earnings Management ◽

Financial Performance ◽

Board Of Directors ◽

Audit Committee ◽

Earning Management ◽

Significant Positive Effect ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Negative Effect ◽

Positive Effect

Increasing problem credit, resulted in decline commodity price and value changes. The purpose of this research to verify the influence of good corporate governance (board of directors and audit committe) to financial performance with earning management as intervening variabel. The sample of this research are 14 banking companies registered in BEI period 2012-2016. This research use regression analysis method with intervening variabel and path analysis for mediation variabel. The result of research showed that the board of directors had a positive and significant effect to financial performance, the audit committee had no significant positive effect to financial performance, the board of directors had no significant negative effect to earnings management, the audit committee had no significant negative effect to earnings management, and earning management had no significant positive effect to financial performance. In Sobel test, earnings management doesn’t mediate board of director relationship with financial perfomance and earnings management doesn’t mediate audit committee with financial performance.

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MASIH TEPATKAH ROA SEBAGAI PENGUKURAN KINERJA KEUANGAN INDUSTRI ASURANSI DI INDONESIA?

Jurnal Manajemen dan Pemasaran Jasa ◽

10.25105/jmpj.v11i1.2508 ◽

2018 ◽

Vol 11 (1) ◽

pp. 81

Author(s):

Oyo Sukarya ◽

Farah Margaretha

Keyword(s):

Financial Performance ◽

External Factor ◽

Positive Influence ◽

The Other ◽

Insurance Companies ◽

Insurance Company ◽

Significant Positive Effect ◽

Negative Effect ◽

Positive Effect ◽

Significant Positive Influence

The problem of this research was the determinants of financial performance in insurance company in indonesia, both of internal and external factor. There are some factors that influence positively and the other side influences negatively on the financial performance. The objectives of this research was to examine the factors that affect the financial performance of insurance companies in Indonesia, which was viewed from profitability. The methodology of this research was multiple regression. The object of research is 64 insurance companies listed in Otoritas Jasa Keuangan (OJK) period 2011-2015. Finding and contribution in this research showed that leverage, equity, and management competence index proved to have a significant positive influence, on size, ownership and age, and they were proved to have a significant negative effect on retention ratio had a non-significant positive effect, and Underwriting Risk negatively influenced insignificantly into financial performace (ROA). Implication in this research was that companies need to monitor the fluctuation of leverage and Equity, that positively influence the financial performance, where leverage depends on ratio of debt to equity. In addition assets and ownership negatively affect financial performance, in order to monitor the iincrease in line with the profit increase.

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Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i03.p21 ◽

2019 ◽

Vol 28 (3) ◽

pp. 1965

Author(s):

Gusti Ngurah Made Dwiphayana ◽

I Dewa Gede Dharma Suputra

Keyword(s):

Regression Analysis ◽

Audit Committee ◽

Sampling Method ◽

Positive Influence ◽

Audit Opinion ◽

Auditor Switching ◽

Analysis Technique ◽

Negative Effect ◽

Positive Effect

This study aims to examine the effect of audit opinion and audit delay on auditor switching and how the characteristics of the audit committee are able to moderate the influence of audit opinion and audit delay on auditor turnover. Determination of sample using purposive sampling method with samples of 120 companies. The data analysis technique used is logistic regression analysis and Moderated Regression Analysis (MRA). The results of the study show that audit opinion has a negative effect on auditor turnover, while audit delay has a positive effect on auditor turnover. The characteristics of the audit committee are able to weaken the positive influence of audit delay on auditor switching. But the characteristics of the audit committee are not able to moderate the influence of the audit opinion on the auditor switching. Keywords : Audit opinion, audit delay, audit committee, auditor switching.

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