Pengaruh Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi

Earnings management is driven by number of factors that are wrong to say leverage. One way to reduce management actions taken by management is the existence of good corporate governance in the company. This study aims to find evidence that is used to influence corporate earnings management in moderating the effect of leverage on earnings management. This research was conducted in all non-financial companies recorded in the Corporate Governance Perception Index (CGPI) in 2011-2016. The method of determining the sample used is purposive sampling. The number of companies that meet the requirements is 5 companies with 30 observations. Data collection is done by non-participant techniques. The data analysis technique used is Moderation Regression Analysis (MRA). Based on the results of the study, namely leverage has a negative effect on earnings management. This study also found that Corporate Governance was able to moderate the influence of leverage on earnings management. Keywords: Earnings Management, Leverage, Corporate Governance

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Pengaruh Penerapan Good Corporate Governance dan Keberadaan Awig-Awig terhadap Kinerja Keuangan Lembaga Perkreditan Desa dengan Budaya Tri Hita Karana sebagai Variabel Moderasi

Jurnal Penelitian dan Pengembangan Sains dan Humaniora ◽

10.23887/jppsh.v4i1.24465 ◽

2020 ◽

Vol 4 (1) ◽

pp. 60

Author(s):

Putu Rima Jayantari ◽

A.A. Ngurah Eddy Supriyadinata Gorda

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Data Analysis ◽

Financial Performance ◽

Sampling Method ◽

T Test ◽

Test Results ◽

Good Corporate Governance ◽

Analysis Technique ◽

Positive Effect

This study aimed to determine the influence of the implementation Good Corporate Governance and the existence of awig - awig on the financial performance of LPD with Tri Hita Karana culture as a moderated variable in the LPD in Mengwi sub-district. This study used a saturated sampling method and the data analysis technique used was Moderated Regression Analysis. T test results show that:1) Good Corporate Governance had a positive effect on Financial Performance; 2) The existence of Awig-awig had a positive effect on financial performance; 3) Tri Hita Karana Culture strengthens the influence of Good Corporate Governance on Financial Performance; 4) Tri Hita Karana's culture strengthens the influence of Awig-awig's Existence on Financial Performance.

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Implementasi Good Corporate Governance, Budaya Organisasi dan Kinerja Manajerial pada Hotel Berbintang di Kabupaten Badung

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i10.p04 ◽

2021 ◽

Vol 31 (10) ◽

pp. 2453

Author(s):

Ni Wayan Prita Wanda Hilldayani ◽

I Gusti Ayu Made Asri Dwija Putri ◽

Ni Putu Sri Harta Mimba ◽

Ni Gusti Putu Wirawati

Keyword(s):

Corporate Governance ◽

Organizational Culture ◽

Regression Analysis ◽

Data Analysis ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Managerial Performance ◽

Good Corporate Governance ◽

Analysis Technique ◽

Positive Effect

Performance is the result of work that can be achieved by a person or group in the company in accordance with the authority and responsibility in an effort to achieve company goals. Badung Regency has the most number of star-rated hotels in Bali. Many factors can affect performance including Good Corporate governance (GCG) and organizational culture. The research objective is to determine the effect of GCG principles and organizational culture on managerial performance. The study was conducted in 61 star hotels in Badung Regency. The data analysis technique used is multiple linear regression analysis. This study shows the results that the variable Independence and Organizational Culture has a positive effect on managerial performance, while the variables Transparency, Accountability, Responsibility and Fairness do not affect managerial performance. Keywords: Managerial Performance; Good Corporate Governance; Organizational Culture.

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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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GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI: HUBUNGAN ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA PADA PERUSAHAAN LQ 45

JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). ◽

10.35794/jmbi.v7i1.28373 ◽

2020 ◽

Vol 7 (1) ◽

Author(s):

Jannati Tangngisalu ◽

Edy Jumady

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Earnings Management ◽

Information Asymmetry ◽

Stock Exchange ◽

Secondary Data ◽

Management Actions ◽

Negative Results ◽

Good Corporate Governance ◽

Regression Techniques

Abstract. This study aims to determine whether good corporate governance is able to strengthen/weaken the influence of information asymmetry on earnings management. Data collection uses secondary data obtained from financial statements using saturated sampling techniques. The population is all companies listed on the LQ 45 Indonesia Stock Exchange (IDX) of 45 companies, and all companies are used as samples. The results of this study have tested classic assumptions and data analysis methods using multiple linear regression techniques and moderating regression analysis (MRA).The results show that information asymmetry has no significant positive effect on earnings management, which means that earnings management is no longer determined by information asymmetry but is determined by other factors. While the variable of good corporate governance showed significant negative results. This means that good corporate governance can weaken or reduce the effect of information asymmetry on earnings management. So with the decline in information asymmetry in the company, earnings management actions also decline. Abstrak. Penelitian ini bertujuan untuk mengetahui apakah good corporate governance mampu memperkuat / memperlemah pengaruh asimetri informasi terhadap manajemen laba. Pengumpulan data menggunakan data sekunder yang diperoleh dari laporan keuangan dengan menggunakan teknik sampling jenu. Populasinya adalah semua perusahaan yang terdaftar di Bursa Efek LQ 45 Indonesia (IDX) yang berjumlah 45 perusahaan, dan semua perusahaan digunakan sebagai sampel. Hasil penelitian ini telah diuji asumsi klasik dan metode analisis data menggunakan teknik regresi linier berganda dan moderating regression analysis (MRA).Hasil penelitian menunjukkan bahwa asimetri informasi berpengaruh positif tidak signifikan terhadap manajemen laba, yang berarti bahwa manajemen laba tidak lagi ditentukan oleh asimetri informasi tetapi ditentukan oleh faktor lain. Sedangkan variabel good corporate governance menunjukkan hasil negatif signifikan. Ini berarti bahwa good corporate governance mampu melemahkan atau menurunkan pengaruh asimetri informasi pada manajemen laba. Jadi dengan menurunnya asimetri informasi dalam perusahaan maka tindakan manajemen laba ikut menurun.Keywords: Information Asymmetry, Profit Management, Good Corporate Governance.

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Good Corporate Governance Memoderasi Pengaruh Earnings Management dan Likuiditas pada Kualitas Laba

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i08.p13 ◽

2021 ◽

Vol 31 (8) ◽

pp. 2041

Author(s):

I Ketut Mandi Wira Putra ◽

Anak Agung Gde Putu Widanaputra

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Data Analysis ◽

Earnings Management ◽

Empirical Evidence ◽

Earnings Quality ◽

Purposive Sampling ◽

Good Corporate Governance ◽

The Relationship

The purpose of this study is to obtain empirical evidence on the effect of earnings management and liquidity on earnings quality, with good corporate governance serving as a moderating variable, in companies ranked by the Corporate Governance Perception Index (CGPI). This study employs the associative method, with data gathered from non-participant observations. Purposive sampling was used to determine the sample, and 35 firm-year were obtained during the study period. The Moderated Regression Analysis (MRA) technique was used for data analysis. According to the findings, good corporate governance modifies the relationship between earnings management and earnings quality. Furthermore, according to the findings of this study, good corporate governance has no effect on the relationship between liquidity and earnings quality. Keywords: Earnings Management; Liquidity; Earnings Quality; Good Corporate Governance.

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CSR Disclosure on Earnings Management with the Presence of Women in the GCG Structure

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2020.v15.i02.p11 ◽

2020 ◽

Vol 15 (2) ◽

pp. 293

Author(s):

Alit Wahyuningsih ◽

Ni Ketut Rasmini

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Purposive Sampling ◽

Good Corporate Governance ◽

Csr Disclosure ◽

Corporate Social ◽

Sustainability Report

ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba dengan keberadaan wanita dalam mekanisme Good Corporate Governance sebagai variabel moderasi. Metode penentuan sampel yang digunakan adalah purposive sampling dengan kriteria perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia dan menerbitkan laporan tahunan serta laporan keberlanjutan (sustainability report) berturut-turut selama periode 2013-2017. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 40 sampel. Metode dokumentasi digunakan untuk mengumpulkan data. Teknik analisis data yang digunakan yaitu Moderated Regression Analysis. Penelitian ini menyimpulkan bahwa pengungkapan Corporate Social Responsibility berpengaruh positif pada manajemen laba. Keberadaan wanita dalam komite audit yang mewakili proksi dari variabel keberadaan wanita dalam mekanisme Good Corporate Governance mampu memperlemah pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba. Hasil penelitian ini sejalan dengan teori hipotesis biaya politik yang menyatakan bahwa perusahaan yang memiliki biaya politik yang tinggi cenderung akan melakukan manajemen laba. Kata Kunci: manajemen laba, pengungkapan corporate social responsibility, good corporate governance

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PENGARUH FREE CASH FLOW DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

AKUNTABILITAS ◽

10.29259/ja.v13i1.9481 ◽

2019 ◽

Vol 13 (1) ◽

pp. 69-82

Author(s):

Erma Setiawati ◽

Mujiyati Mujiyati ◽

Erma Marga Rosit

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Earnings Management ◽

Cash Flow ◽

Free Cash Flow ◽

Leverage Effect ◽

Purposive Sampling ◽

Good Corporate Governance

This research aimed to examine the effect of free cash flow and leverage to earnings management.This study also examines the role of good corporate governance as measured by the index Government in moderating influence of free cash flow and leverage on earnings management. This research was conducted in the company are listed in the JakartaIslamicIndex(JII)from2015-2017 and unlisted in the Bursa Efek Indonesia(BEI).The sample is determined by purposive sampling with 45 samples. This analysis uses regression analysis moderation (MRA). The results of the research indicate where (1) free cash flow significant effect on earnings management, (2) no leverage effect on earnings management, (3) good corporate governance as measured by the index of corporate governance is not able to moderate the influence of free cash flow and earnings management

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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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Good corporate governance dan Ukuran Perusahaan Sebagai Stimulus Di Lakukannya Tax Management

JURNAL PUNDI ◽

10.31575/jp.v2i2.74 ◽

2018 ◽

Vol 2 (2) ◽

Author(s):

Yunita Valentina Kusufiyah

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Audit Committee ◽

Good Governance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

State Revenue ◽

Good Corporate Governance ◽

Tax Management ◽

Negative Effect

The largest state revenue comes from tax revenues. This is evident from the data of the Central Bureau of Statistics in 2016 as much as 86.16% of state revenue derived from tax revenue. For the company, the tax is a expenses that must be paid so needed a strategy in doing the efficiency of the tax expenses (the tax savings). One such strategy is tax management. To perform a good tax management then it takes the implementation of good governance in a company. Another variable that becomes the stimulus of Tax Management is the size of the company. This study examines Good corporate governance and Corporate Size as Stimulus in Tax Management. The research was conducted at a banking company listed on the Indonesia Stock Exchange. Research methodology used in this research is regression analysis that is linear regression analysis. The findings in this study are institutional ownership, the proportion of independent board of commissioners has a positive and significant influence on tax management while the audit committee has no influence on tax management. Company size has a significant negative effect on tax management Keywords : Good Corporate Governance, size, Tax Managemet

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PENGARUH PRAKTIK MANAJEMEN LABA DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v12i1.4578 ◽

2019 ◽

Vol 12 (1) ◽

pp. 35 ◽

Cited By ~ 1

Author(s):

Charlie Charlie

Keyword(s):

Corporate Governance ◽

Data Analysis ◽

Earnings Management ◽

Firm Value ◽

Institutional Ownership ◽

Managerial Ownership ◽

Analysis Method ◽

Good Corporate Governance ◽

Data Analysis Method ◽

Observation Period

The purpose of this study is to examine the effect of corporate governance (GCG) which is proxied through managerial ownership and institutional ownership, as well as earnings management on firm value. The sample used is LQ 45 company with observation period from 2011 to 2015. Data analysis method uses multiple linear regression. The results of this study are that there are positive and significant effects of managerial ownership, institutional ownership and earnings management on firm value.

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