ANALISIS PENGARUH KEBANGKRUTAN, AUDITOR SPESIALISASI INDUSTRI DAN CORPORATE GOVERNANCE TERHADAP FRAUDULENT FINANCIAL REPORTING

Fraudulent financial reporting often occurs in company management. Management who has a cooperation contract with the principal, there are often differences in interests between management and shareholders. The difference in interests makes it possible for management to commit fraud. Therefore, the factors that cause fraudulent financial reporting need to be known. This study aims to examine the effect of bankruptcy, auditors specializing in industry and corporate governance (consisting of managerial ownership, number of audit committee meetings and composition of independent commissioners). The population of this research is manufacturing companies in the consumer goods industry which are listed on the Indonesia Stock Exchange 2015-2018. Based on the purposive sampling method in the sample selection process, 38 companies were obtained as samples. Hypothesis testing is carried out by logistic regression analysis using the SPSS version 21 program. The results of this study are bankruptcy, managerial ownership and the composition of independent commissioners have an effect on fraudulent financial reporting. Meanwhile, auditors specializing in industry and the number of audit committee meetings have no effect on fraudulent financial reporting.

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Pengaruh Corporate Governance Terhadap Kecurangan Laporan Keuangan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i4.171 ◽

2019 ◽

Vol 1 (4) ◽

pp. 1705-1722

Author(s):

Feby Priswita ◽

Salma Taqwa

Keyword(s):

Financial Reporting ◽

Audit Committee ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Fraudulent Financial Reporting

This study aims to obtain empirical evidence and to analyze the effect of corporate governance’s mechanism such as managerial ownership, board of commissioners, audit committee, and institutional ownership effectiveness on likelihood of fraudulent financial reporting. This study uses secondary data from the company’s annual report for 2015-2017. The sampling method in this study used purposive sampling with a sample of 31 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The analysis used in this study is logistic regression analysis. The result showed that all of corporate governance’s mechanism such as managerial ownership, board of commissioners, audit committee, and institutional ownership have no significant effect on likelihood of fraudulent financial reporting.

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PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Akuntansi ◽

10.25170/jara.v12i2.87 ◽

2018 ◽

Vol 12 (2) ◽

pp. 163-185 ◽

Cited By ~ 1

Author(s):

Uun Sunarsih ◽

Puput Handayani

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

The Difference

The purpose of this study is to examine the effect of corporate governance on tax avoidance in manufacturing companies listed on the Stock Exchange in 2012-2015. The method used was purposive sampling and obtained eleven companies. Secondary data is obtained through www.idx.co.id and www.sahamok.com. The results of this study indicate that institutional ownership has no effect, meaning that the small size of institutional ownership has not been able to become an effective monitoring tool in reducing tax avoidance. Managerial ownership has influence. This means that managerial ownership has effectively monitored the company. The independent board of directors is influential. This means that the proportion of independent commissioners has a good performance, which can reduce tax avoidance. The audit committee has no effect. This is possible because it is not able to increase supervision of management due to limited authority. Influential audit quality. This means that the company audited by KAP The Big Four will be more trusted by the tax authorities because it has high work integrity. Executive compensation has no effect. This is possible because of the high compensation received by the executive has not been able to bridge the difference of interests between shareholders and managers.

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

JURNAL AKUNTANSI UNIVERSITAS JEMBER ◽

10.19184/jauj.v16i1.6872 ◽

2018 ◽

Vol 16 (1) ◽

pp. 42 ◽

Cited By ~ 1

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

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Pengaruh Good Corporate Governance Terhadap Manajemen Laba Perusahaan Sektor Barang Konsumsi

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v9i2.875 ◽

2021 ◽

Vol 9 (2) ◽

Author(s):

Veren Noviyanti ◽

Heti Herawati

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Audit Committee ◽

Stock Exchange ◽

Financial Statements ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Independent Variables ◽

Management Board ◽

Good Corporate Governance

Earnings management is a manager's deliberate action to manipulate financial statements with permissible limits with the aim of providing incorrect information for users of financial statements. The variables tested in this study consisted of independent variables and dependent variables. The independent variables tested in this study consisted of independent board of commissioners, managerial ownership, audit committee, and board of commissioners. While the dependent variable is earnings management as measured by the modified Jones model discretionary accruals. This study uses 52 data on manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2016 to 2019. Sampling using the purpose sampling method. All data obtained from the company's annual financial statements. The results of this research show that partially independent board of commissioners and managerial ownership have no effect on earnings management, while the size of the board of commissioners and audit committee has a positive effect on earnings management. Independent board of commissioners, managerial ownership, audit committee, and board of commissioners simultaneously have no effect on earnings management. Keywords: Good Corporate Governance, Earnings Management, Board of Independent Commissioner, Board of Commissioner, Audit Committee, Managerial Ownership

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

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v19i1.167 ◽

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

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PENGARUH CARBON CREDIT, FIRM SIZE, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.38043/jiab.v4i1.2144 ◽

2019 ◽

Vol 4 (1) ◽

pp. 62

Author(s):

Ni Made Dwi Ratna Sari ◽

I Gusti Ayu Agung Omika Dewi

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Audit Committee ◽

Stock Exchange ◽

Sample Selection ◽

Company Performance ◽

Manufacturing Companies ◽

Carbon Credit ◽

Good Corporate Governance ◽

Analysis Technique

The Influence of Carbon Credit, Firm Size, and Good Corporate Governance on Performance of Public Listed Manufacturing Companies. This study aims to examine the effect of carbon credit, firm size, board of commissioners and audit committee on company performance. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange. The method of sample selection is purposive sampling. Only 25 companies meet the criteria. The hypotheses in this study were tested using t test and f test. The data analysis technique used in this study was multiple linear regression test. The results of the study indicate that carbon credit, firm size, board of commissioners and audit committee partially and simultaneously influence performance of public listed manufacturing companies.Keyword: Carbon credit, firm size, board of commisioners, audit committee

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

The Indonesian Accounting Review ◽

10.14414/tiar.v6i1.854 ◽

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.

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Pengaruh Corporate Governance Terhadap Struktur Modal Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017

Jurnal Ecogen ◽

10.24036/jmpe.v2i4.7855 ◽

2019 ◽

Vol 2 (4) ◽

pp. 778

Author(s):

Rahmi Aulia Putri ◽

Yolandafitri Zulvia

Keyword(s):

Corporate Governance ◽

Capital Structure ◽

Audit Committee ◽

Stock Exchange ◽

Sample Selection ◽

Secondary Data ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Agency Conflict ◽

Equity Ratio

This study aims to examine the effect of corporate governance on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange. Companies need an optimal capital structure so that there are no problems that will later impact the risk of high corporate bankruptcy. Capital structure will be optimal if there is no agency problem. Agency problems occur because of differences in interests between managers, investors, and creditors. To reduce agency conflict, corporate governance is needed. Institutional ownership and the size of the audit committee are used in this study as part of corporate governance. Debt to equity ratio was used to measure capital structure in this study. The sample used in this study amounted to 76 manufacturing companies listed on the Indonesia Stock Exchange. The sample selection in this study used a purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis. The results of the study show that institutional ownership has a significant effect on capital structure, while the audit committee has no significant effect on capital structure. Keywords: capital structure, corporate governance, institusional ownership, audit committee

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Optimizing good Corporate Governance Mechanism to Improve Performance: Case in Indonesia’s Manufacturing Companies

Global Business Review ◽

10.1177/0972150920919875 ◽

2020 ◽

pp. 097215092091987

Author(s):

Ilham Hidayah Napitupulu ◽

Anggiat Situngkir ◽

Ferry Hendro Basuki ◽

Widyo Nugroho

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Financial Reporting ◽

Audit Committee ◽

Audit Committees ◽

Managerial Ownership ◽

Company Performance ◽

Governance Mechanism ◽

Manufacturing Companies ◽

Good Corporate Governance

The application of good corporate governance (GCG) aims to improve company performance. In implementing GCG, a mechanism is needed, namely a procedure and a clear relationship between the decision-maker and the party overseeing the decision. The mechanism of GCG can be measured by the numbers of board of directors, independent board of commissioners, audit committees, and also managerial ownership. This research is conducted at manufacturing companies listed on the Indonesia Stock Exchange, with a total sample of 52 companies determined by purposive sampling technique. Data are analyzed by using multiple regression analysis with statistical package for the social sciences (SPSS) tools. The findings show that the board of directors and independent commissioners have an influence on company performance, while audit committees and managerial ownership do not affect the company’s performance. The company’s performance is improved by the existence of an independent board of commissioners that provides guidance and direction as well as supervision to the company management. Meanwhile, the audit committee has no influence, because the audit committee is only responsible for assisting the board of commissioners in monitoring the financial reporting process by the management to improve the credibility of financial statements, and managerial ownership does not affect the company’s performance because the number of management shares is quite low, because of which the management cannot influence the decisions taken at the general meeting of shareholders to improve the company’s financial performance. Thus, if the GCG mechanism goes well, then the company’s performance will increase.

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Analisis Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur

Kompak :Jurnal Ilmiah Komputerisasi Akuntansi ◽

10.51903/kompak.v14i2.527 ◽

2021 ◽

Vol 14 (2) ◽

Author(s):

Sartika Wulandari

Keyword(s):

Financial Reporting ◽

Sampling Method ◽

Stock Exchange ◽

Sample Selection ◽

Institutional Ownership ◽

Audit Committees ◽

Managerial Ownership ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Positive Effect

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

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