scholarly journals Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja Keuangan

2016 ◽  
Vol 17 (1) ◽  
pp. 1
Author(s):  
Raras Mahiswari ◽  
Paskah Ika Nugroho
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Governance Mechanism ◽  
Significant Relationships ◽  
Corporate Governance Mechanism

<em>The purpose of this study is to examine the influence of corporate governance mechanism, namely institutional ownership, managerial ownership,size of commissioner, presence of independent of commissioner, and size of audit committee, also firms size and leverage on earnings management. This research also examines the influence of earnings management on financial performance. The samples of 31 companies listed on Indonesian Stock Exchange (IDX), for a period of three years from 2007-2009 was selected. Data were analyzed by using multiple regression and simple regression. The results of this research showed that institutional ownership and leverage have a significant impact on earnings management. Managerial ownership, size of commissioner, presence of independent of commissioner, size of audit committee, also firms size have no significant relationships with earnings management. Next, earnings management has a significant impact on financial performance.</em>

scholarly journals Pengaruh Mekanisme Corporate Governance Dan Ukuran Perusahaan Terhadap Manajemen Laba

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.

scholarly journals The Influence of Corporate Governance Mechanism, Accounting Conservatism, And Company Size on Earnings Quality

2021 ◽  
Vol 04 (01) ◽  
Author(s):  
Wiwik Pratiwi ◽  
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Institutional Ownership ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Company Size ◽  
Governance Mechanism ◽  
Corporate Governance Mechanism

This research aims to provide empirical evidence on the influence of corporate governance mechanism (audit committee, independence board of commissioner, institutional ownership, managerial ownership), accounting conservatism, and company size on earnings quality. Sample used in this research are manufacturing company listed in Indonesia Stock Exchange (IDX) in 2016-2018 using purposive sampling and obtained 29 companies. This research used secondary data of annual report or financial statement obtained from Indonesia Stock Exchange (IDX) or company website in 2016-2018 period. Data were analyzed using multiple regression method. The finding of this research are institutional ownership and managerial ownership partially has positive significant effect to earnings quality. The accounting conservatism and company size partially has negative significant effect to earnings quality. Whether the audit committee and independence board of commissioner has no significant effect to earnings quality. In addition, corporate governance mechanism, accounting conservatism and company size simultaneously has a significant effect to earnings quality.

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 16 (1) ◽  
pp. 42 ◽  
Author(s):  
Movie Rahmatika Suryani
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Earning Management ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Ownership Effect

The main objective of this research is to demonstrate empirically the effect of corporate governance mechanism, such as : board independent, audit committee, institutional ownership, and managerial ownership on the earning management. This research also to demonstrate empirically the effect of earning management on the financial performance in the manufacturing companies listed in Indonesia Stock Exchange (IDX). Samples were taken from the financial statements and annual report companies listed in Indonesia Stock Exchange (IDX) in 2011-2013. The sample was selected using sensus sampling method and acquired 206 companies. Using SPSS version 18 with the method of multiple regression analysis and simple regression analysis with a significance level of 5% specified. The results of this study show that (1) board independent has no effect on earning management, (2) audit committee has no effect on earning management, (3) institutional ownership effect on earning management, (4) managerial ownership effect on earning management, (5) on earning management effect on financial performance measured by ROA and ROE

scholarly journals Pengaruh Mekanisme Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Perbankan Milik Pemerintah Pusat)

2018 ◽  
Vol 19 (1) ◽  
pp. 1
Author(s):  
Muhammad Rivandi ◽  
Maria Magdalena Gea
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Central Banking ◽  
Managerial Ownership ◽  
Governance Mechanism ◽  
Multiple Regression Models ◽  
Corporate Governance Mechanism

This study aims to examine the effect of corporate governance mechanism on the timeliness of financial reporting. The sample of this study are four central banking companies listed in Indonesia Stock Exchange (IDX) selected based on purposive sampling method. The method of data analysis used in this study is multiple regression models. Based on the hypotheses testing result, that the managerial ownership and audit committee have a positive and significant effect on the timeliness of financial reporting, while independent commissioner has no effect on the timeliness of financial reporting

scholarly journals The Effect of Good Corporate Governance Mechanism On The Financial Performance of Banking Companies Listed In Stock Exchange Indonesia 2012-2016

2019 ◽  
Vol 3 (2) ◽  
pp. 273-287
Author(s):  
Desi Pipian Pujakusum
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Governance Mechanism ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Corporate Governance Mechanism

This study aims to examine the effect of good corporate governance mechanism on the financial performance of banking companies listed on the Indonesian Stock Exchange 2012-2016 period. The corporate governance mechanism is proxied by the size of the board of directors, the size of the board of commissioners, audit committee size, the board of director's education, and the board of commissioner’s education. The company's financial performance is proxied by return on assets (ROA). Samples were taken by using purposive sampling. The total number of samples used in this study amounted to 180 research samples. This study was tested with SPSS 20 program. Data analysis technique used in this research is simple regression analysis.  The results showed that the size of the board of directors, the size of the board of commissioners, and audit comitee size have a significant effect on return on assets. These three factors have a significant effect on return on assets, while the board of commissioners education and the board of director's education have no significant effect on return on assets.

scholarly journals The effect of good corporate governance mechanism and leverage on the level of accounting conservatism

2017 ◽  
Vol 6 (1) ◽  
pp. 67
Author(s):  
Habiba Habiba
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Governance Mechanism ◽  
Manufacturing Companies ◽  
Comprehensive Income ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanism

Accounting conservatism is a condition where a company acknowledges the debts and costs more quickly, but on the other hand, the company acknowledges the income and assets more slowly. Some factors that can affect the accounting conservatism are stan-dards changes, corporate governance, and so forth. The purpose of this study is to analyze the effect occurring on the variable of accounting conservatism when using comprehensive income and income for the current year in manufacturing companies listed on the Indonesian Stock Exchange in 2012 and 2013. The variables studied are institutional ownership, managerial ownership, the existence of audit committee, the number of audit committee meetings, and leverage. The statistical method used in this study is multiple regression analysis. The results of this study indicate that institu-tional ownership, managerial ownership, and the number of audit committee meetings do not have significant effect on accounting conservatism when using comprehensive income and income for the current year, but the variables of the existence of audit committee and leverage have significant effect on accounting conservatism when using comprehensive income and income for current the year.

scholarly journals Mekanisme Corporate Governance Dan Nilai Perusahaan

2014 ◽  
Vol 6 (2) ◽  
pp. 83-97
Author(s):  
Nia Yuniarsih
Keyword(s):  
Corporate Governance ◽  
Significant Influence ◽  
Firm Value ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Governance Mechanism ◽  
Financial Report ◽  
Corporate Governance Mechanism

The objective of this study is to examine the influence of corporate governance mechanism, namely managerial ownership, institutional ownership, to firm value. This study takes sample from 32 companies in the manufacturing sector at the  Indonesia Stock Exchange, which were published in financial report from 2012-2013. The method of analysis of this research used multi regression and single regression. The results of this study show that (1) managerial ownership had positive significant influence to firm value, (2) institutional ownership had not significant influence to firm value, (3) simultaneously of managerial ownership, institutional ownership, had significant influence to firm value.

scholarly journals KONTRIBUSI GOOD CORPORATE GOVERNANCE UNTUK MENGURANGI TERJADINYA AUDIT DELAY

2019 ◽  
Vol 4 (2) ◽  
pp. 78-88
Author(s):  
Gustita Arnawati Putri
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Tool ◽  
Governance Mechanism ◽  
Good Corporate Governance ◽  
Research Findings ◽  
Corporate Governance Mechanism

The delay of audit report being able to mislead stakeholders, especially investors in taking decision is the main issue of the research. The research objective is to prove empirically contribution of good corporate governance mechanism to decrease the audit delay. Banking companies listed in Indonesia stock exchange within 2011-2013 are the samples of the research. Multiple regression analysis, preceded by classical assumption test is used as analysis tool in the research. The research findings partially showed that managerial and institutional ownership did not affect to audit delay, while proportion of independent commissionairy boards significantly affected to audit delay. Nevertheless, simultaneously managerial and institutional ownership as well as proportion of independent commissionary boards and the number of audit committee significantly affected to audit delay.

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

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. 

Corporate Governance, Earnings Management dan Kinerja Perbankan di Indonesia

2019 ◽  
Vol 16 (1) ◽  
pp. 68
Author(s):  
Made Ratih Baskaraningrum ◽  
Agus Fredy Maradona
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Management Practices ◽  
Banking Industry ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Good Corporate Governance

ABSTRACT            The purpose of this research is to investigate the concept of the importance of the role of good corporate governance in the banking industry in Indonesia. Specifically, this study intends to examine whether good corporate governance plays a role in improving company performance, especially by limiting earnings management practices. This study focuses on banking companies in Indonesia that are listed on the Indonesia Stock Exchange (IDX). Determination of company samples in this study was carried out by purposive sampling method, with the criteria of banking companies listed on the Indonesia Stock Exchange during the 2014-2016 period. The data collection method used in this study was the method of documentation study. The data analysis method used is Path Analysis.The results of the Square Multiple Correlation for earnings management amounted to 0.795 and banking performance was 0.860, so for earnings management variables influenced by managerial ownership, institutional ownership, the size of the independent board of commissioners, the audit committee amounted to 79.5%. While banking performance variables are influenced by managerial ownership, institutional ownership, board of commissioners size, the proportion of independent commissioners, audit committees and earnings management is 86%. Empirical benefits in research are about the application of corporate governance, earnings management and financial performance in the banking industry in Indonesia. The practical benefits in this study can provide benefits for companies in the application of appropriate corporate governance and benefits for investors who invest their capital in the company and can also be taken into consideration for companies to reduce profit management in the company so as to improve banking performance in Indonesia.

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