scholarly journals PENGARUH EARNINGS MANAGEMENT TERHADAP FUTURE PROFITABILITY TERKAIT DENGAN OWNERSHIP STRUCTURE, FIRM SIZE DAN CORPORATE GOVERNANCE PRACTICES

2019 ◽  
Vol 9 (1) ◽  
pp. 71
Author(s):  
Ikhsan Yudha Asmara ◽  
Felizia Arni Rudiawarni
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Ownership Structure ◽  
Audit Committee ◽  
Board Member ◽  
Audit Quality ◽  
Governance Practices ◽  
Governance Practice ◽  
Corporate Governance Practice

<p class="Style1">Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh <em>earnings </em><em>management </em>terhadap <em>future profitability </em>badan usaha yang bergerak di sektor manufaktur yang terdaftar di Bursa Efek Indonesia, dan bagaimana efek dari struktur kepemilikan, ukuran perusahaan, dan praktik <em>corporate governance </em>(yang diproksikan oleh <em>audit quality, independent board member, </em>dan <em>audit committee) </em>terkait dampak <em>earnings management </em>terhadap <em>future profitability </em>badan usaha sektor manufaktur yang terdaftar di BEI. Penelitian ini menggunakan sampel berupa perusahaan sektor manufaktur yang terdaftar di PT Bursa Efek Indonesia pada periode 2008-2010. Jumlah sampel yang digunakan pada peneiitian ini adalah sebanyak 262 observasi. Metode pengambilan sampel yang digunakan adalah <em>probability sampling — judgment/purposive sampling. </em>Variabel independen yang digunakan pada penelitian ini adalah <em>earnings management </em>(diproksikan oleh CFO, NDAC, dan DAC), <em>ownership structure </em>(diproksikan oleh DFAM dan INST), <em>firmsize, </em>dan <em>corporate governance practice </em>(diproksikan oleh AUDIT, BOD, dan AUDCOM). Variabel dependcn pada penelitian ini adalah <em>future </em><em>profitability </em>yang diproksikan oleh variabel LIEARN<sub>t</sub>+1 dan CF0t41. Hasil dari penelitian ini adalah (1) <em>earnings management </em>terbukti pengaruh yang signifikan terhadap <em>future profitability </em>badan usaha sektor manufaktur. Pengaruh yang muncul berbeda tergantung pada proksi yang digunakan; (2) <em>ownership </em><em>structure ternyata tidak </em>memiliki pengaruh terhadap perilaku <em>earnings management </em>terkait <em>future profitability </em>badan usaha sektor manuiaktur; (3) <em>firmsize </em>tidak mempengaruhi perilaku <em>earnings management </em>terkait <em>future profitability </em>badan usaha sektor manufaktur; <em>corporate governance practice </em>secara keseluruhan tidak efektif dalam mempengaruhi perilaku <em>earnings management </em>terkait <em>future profitability </em>badan usaha sektor manufaktur.</p>

scholarly journals PENGARUH EARNINGS MANAGEMENT TERHADAP FUTURE PROFITABILITY TERKAIT DENGAN OWNERSHIP STRUCTURE, FIRM SIZE DAN CORPORATE GOVERNANCE PRACTICES

2012 ◽  
Vol 12 (2) ◽  
pp. 55
Author(s):  
Ikhsan Yudha Asmara ◽  
Felizia Arni Rudiawarni
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Ownership Structure ◽  
Audit Committee ◽  
Board Member ◽  
Management Ownership ◽  
Governance Practices ◽  
Governance Practice ◽  
Corporate Governance Practice

<span>Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh <span>earnings<br /><span>management <span>terhadap <span>future profitability <span>badan usaha yang bergerak di sektor manufaktur <span>yang terdaftar di Bursa Efek Indonesia, dan bagaimana efek dari struktur kepemilikan, <span>ukuran perusahaan, dan praktik <span>corporate governance <span>(yang diproksikan oleh <span>audit <span>quality<span>, <span>independent board member<span>, dan <span>audit committee<span>) terkait dampak <span>earnings <span>management <span>terhadap <span>future profitability <span>badan usaha sektor manufaktur yang terdaftar <span>di BEI. <span>Penelitian ini menggunakan sampel berupa perusahaan sektor manufaktur yang <span>terdaftar di PT Bursa Efek Indonesia pada periode 2008-2010. Jumlah sampel yang <span>digunakan pada penelitian ini adalah sebanyak 262 observasi. Metode pengambilan sampel <span>yang digunakan adalah <span>probability sampling – judgment/purposive sampling<span>. Variabel <span>independen yang digunakan pada penelitian ini adalah <span>earnings management <span>(diproksikan <span>oleh CFO, NDAC, dan DAC), <span>ownership structure <span>(diproksikan oleh DFAM dan INST), <span>firmsize<span>, dan <span>corporate governance practice <span>(diproksikan oleh AUDIT, BOD, dan <span>AUDCOM). Variabel dependen pada penelitian ini adalah <span>future profitability <span>yang <span>diproksikan oleh variabel “EARN<span>t+1 <span>dan CFO<span>t+1<span>. <span>Hasil dari penelitian ini adalah (1) <span>earnings management <span>terbukti memiliki <span>pengaruh yang signifikan terhadap <span>future profitability <span>badan usaha sektor manufaktur. <span>Pengaruh yang muncul berbeda tergantung pada proksi yang digunakan; (2) <span>ownership <span>structure <span>ternyata tidak memiliki pengaruh terhadap perilaku <span>earnings management <span>terkait <span>future profitability badan usaha sektor manufaktur; (3) firmsize tidak mempengaruhi perilaku earnings management terkait future profitability badan usaha sektor manufaktur; corporate governance practice secara keseluruhan tidak efektif dalam mempengaruhi perilaku earnings management terkait future profitability badan usaha sektor manufaktur.<br />Kata Kunci : future profitability, earnings management, ownership structure, corporate governance practice<br /></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>

scholarly journals PENGARUH EARNINGS MANAGEMENT TERHADAP FUTURE PROFITABILITY TERKAIT DENGAN OWNERSHIP STRUCTURE, FIRM SIZE DAN CORPORATE GOVERNANCE PRACTICES

Media Ekonomi ◽  
2017 ◽  
Vol 20 (2) ◽  
pp. 55
Author(s):  
Ikhsan Yudha Asmara ◽  
Felizia Arni Rudiawarni
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Ownership Structure ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
The Future ◽  
Governance Practices ◽  
The Impact

This study aims to determine how the effect of earnings management on future profitability business entity engaged in the manufacturing sector listed on the Indonesia Stock Exchange, and how the effects of the ownership structure, company size, and the practice of corporate governance (proxied by the audit quality, independent board member and audit committee) regarding the impact of earnings management on the future profitability of manufacturing sector enterprises listed on the Stock Exchange. This study used a sample of manufacturing sector companies listed on the Indonesia Stock Exchange in the period 2008-2010. The samples used in this study were 262 observations. The sampling method used was probability sampling - judgment / purposive sampling. Independent variables used in this study are earnings management (proxied by the CFO, NDAC, and DAC), ownership structure (proxied by DFAM and INST), firmsize, and corporate governance practices (proxied by the AUDIT, BOD, and AUDCOM). The dependent variable in this study is the future profitability proxied by the variable "and CFOT earnt + 1 + 1. The results of this study were (1) earnings management proved to have a significant impact on the future profitability of manufacturing sector enterprises. The influence that appears different depending on the proxy used; (2) The ownership structure did not have an influence on the behavior of earnings management related to future profitability of manufacturing sector enterprises; (3) firmsize not affect earnings management behaviors related to future profitability of manufacturing sector enterprises; overall corporate governance practices are not effective in influencing the behavior of earnings management related to the future profitability of manufacturing sector enterprises. Keywords  :   future profitability, earnings management, ownership structure, corporate governance practice

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,

Effect of Firm Characteristics and Corporate Governance Practices on Earnings Management: Evidence from Publicly Listed Property Sector Firms in the Philippines

2020 ◽  
pp. 097226292095342
Author(s):  
Cynthia P. Cudia ◽  
Aeson L. Dela Cruz ◽  
Madeleine B. Estabillo
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Audit Quality ◽  
Discretionary Accruals ◽  
Cash Flows ◽  
The Philippines ◽  
Firm Characteristics ◽  
Ceo Duality ◽  
Governance Practices

Two types of earnings management (EM), opportunistic and efficient motive, were presented in the literature. This article aimed to investigate the type of EM employed by publicly listed property sector firms in the Philippines. Furthermore, the study also examined the effect of firm characteristics and corporate governance practices on firm’s level of EM using discretionary accruals. In conducting this study, panel data econometric technique, particularly the ordinary least squares was used to determine which among the firm-specific characteristics (profitability, leverage, cash flows from operations and firm size) or corporate governance mechanisms (CEO duality, board size, board independence and audit quality) significantly influence publicly listed property sector firms’ EM activities using discretionary accruals. Results show that these firms employ efficient type of EM. Also, cash flows from operations, firm size and CEO duality are statistically significant predictors of EM for property firms. Except for cash flows from operations, these results contradict with prior studies when the same model was subjected for industrial firms. Such similarities and differences from previous studies warrant for further analysis on the peculiarities and intrinsic characteristics of the industrial and property sector in the Philippines. Such will point to certain policy frameworks in enabling EM to be harnessed in satisfying the firms’ bottom lines.

scholarly journals The Effects of Corporate Governance Practices on the Choice between Efficient and Opportunistic Earnings Management

2016 ◽  
Vol 11 (9) ◽  
pp. 1
Author(s):  
Tim Vervaat ◽  
Georgios Georgakopoulos ◽  
Konstantinos Z. Vasileiou ◽  
Ioannis Sotiropoulos
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Audit Quality ◽  
Audit Fees ◽  
Audit Committees ◽  
Outside Directors ◽  
Study Results ◽  
Governance Practices ◽  
The Impact

This study aims to explore the preferences of the publicly listed companies on the S&amp;P 500 index regarding their earnings management (efficient or opportunistic) as well as the impact of the corporate governance practices (audit committee, board independence and audit quality) on their decision. Using two separate regression models, it was found that American firms listed on the S&amp;P 500 index tend to conduct efficient earnings management, which is in line with the findings of prior research. Moreover, it emerged that the earnings management selection does not depend on the amount (high vs small) of audit fees paid by the companies. Additionally, the governance practice of employing more outside directors in the audit committees leads to more efficient earnings management. Finally, according to the study results, the impact of discretionary accruals on future profitability is not significantly related to the proportion of independent members on the board of directors.

scholarly journals Bank Financial Distress Condition Based on Ownership Structure, Audit Committee Characteristic, and Internet Financial Reporting Effect

2020 ◽  
Vol 10 (2) ◽  
pp. 165-182
Author(s):  
Permata Ayu Widyasari ◽  
Evelyn Christina Kurniawan
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Firm Size ◽  
Ownership Structure ◽  
Financial Literacy ◽  
Financial Distress ◽  
Audit Committee ◽  
Audit Quality ◽  
State Ownership ◽  
Good Corporate Governance

The research objective is to identify ownership structure, audit committee characteristics, and internet financial reporting impact on banking financial distress. Populations of this study are the banking sector which is registered in Indonesia Stock Exchange 2010-2018. This study use logistic regression method, which is done twice for the period 2010-2018 and the period 2018. Dependent variable in this study is financial distress (FD). Independent variables in this study are state ownership (SO), ownership concentration (OC), blockholder ownership (BO), management ownership (MO), director ownership (DO), audit committee structure (ACS), audit committee composition (ACC), audit committee meeting frequency (ACMF), audit committee financial literacy (ACFL), dan internet financial reporting (IFR). Control variables in this study are firm age (AGE), firm size (SIZE), dan Audit Quality (AQ). The result shows a positive significant impact on audit committee financial literacy in is financial distress. The state ownership has a negative significant impact on financial distress for 2010-2018 data. This result is not supported by 2018 data, due to changes in government priority. Firm size as control variable has negative significant impact on financial distress. This research emphasizes that good corporate governance and internet financial reporting roles need to be evaluated in banking sector.Keywords: Ownership Structure, Audit Committee Characteristic, Internet Financial Reporting, Financial Distress, Good Corporate Governance

scholarly journals Pengaruh Ukuran Perusahaan Dan Corporate Governance Terhadap Manajemen Laba Di Industri Perbankan Indonesia

2021 ◽  
Vol 9 (1) ◽  
pp. 111-120
Author(s):  
Karina Karina ◽  
Sutarti Sutarti
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Banking Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Governance Mechanisms ◽  
Audit Firm ◽  
Corporate Governance Mechanisms ◽  
Size Firm

The purpose of this research is to provide empirical evidence of the affect of ownership concetration, firms size, and corporate governance mechanisms on earnings management. Ownership concetration was measure by the biggest stock of individual or organization, firms size was measure by natural logaritma of net assets, and corporate governance mechanisms were measure by three variabels (composition of board of commisioner, audit quality were measure by industry specialize audit firm, and composition of audit committee). Earnings management was measure by discretionary accruals use Modified Jones Method. The population of this research is 41 companies in the banking sector which were listed in Indonesian Stock Exchange (IDX). The research data were collected from banking companies financial statement for the period of 2016 to 2018. Based on purposive sampling method. The reseacrh hypotesis were tested using multiple regression analysis. The results of this research show that firm size, firm of commissioner and proportion of commissioner have significant relationships with earnings management. Next, variables composition of board of commissioner, ownership concetration and specialize audit firm have no significant relationship with earnings management. Keywords: ownership concetration, firms size, corporate governance, earnings management

scholarly journals Corporate Governance And Voluntary Disclosure In France

2013 ◽  
Vol 29 (2) ◽  
pp. 561 ◽  
Author(s):  
Carlos P. Barros ◽  
Sabri Boubaker ◽  
Amal Hamrouni
Keyword(s):  
Corporate Governance ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Audit Quality ◽  
Annual Reports ◽  
Managerial Ownership ◽  
Board Meeting ◽  
External Audit ◽  
Listed Firms ◽  
Governance Practices

This paper investigates the effect of corporate governance practices on the extent of voluntary disclosure in France. Using a panel of 206 non-financial French listed firms during the period 20062009, we find evidence that voluntary disclosure in annual reports increases with managerial ownership, board and audit committee independence, board meeting frequency, and external audit quality. We also find that frequency of audit committee meetings and diligence of board and auditing are associated with decreased disclosure. Additional findings show that larger, more profitable, and less indebted firms have greater voluntary disclosure.

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