scholarly journals Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan, dan Leverage Terhadap Praktik Manajemen Laba pada Perusahaan Sektor Industri Manufaktur di Bursa Efek Indonesia Periode 2005-2008

2018 ◽  
Vol 4 (2) ◽  
pp. 102
Author(s):  
YUYUN ISBANAH
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Stock Exchange ◽  
Management Practice ◽  
Institutional Ownership ◽  
Discretionary Accruals ◽  
Regression Result ◽  
Managerial Ownership ◽  
Total Debt ◽  
Board Director

The objectives of the research is to empirically examine the influence of corporate governance, firm’s size, and firm’s leverage to earnings management practice. Corporate governance is proxied by managerial ownership, institutional ownership, sense of independent of director, and size of board director. Firm’s size is measured with logarithm of total assets. The firm’s leverage is proxied by total debt to total assets ratio. To detect earnings management this research using discretionary accruals (managed accruals) that measured with modified Jones models. The sample used in this research is manufacture companies that implement corporate governance and registered in Indonesia Stock Exchange during 2005 until 2008. The method of analysis of this research used multi regression. Result of this research shows that: (1) Simultaneously of institutional ownership, managerial ownership, presence of independent of director, size of director, size, and leverage have significant influence to earnings management. (2) Managerial ownership had not influence earnings management. (3) Institutional ownership had not influence earnings management. (4) Presence of independent of director had negatively influence earnings management. (5) Size of director had negatively influence earnings management. (6) Size had positively influence earnings management. (7) Leverage had negatively influence earnings management

scholarly journals Pengaruh Praktik Good Corporate Governance Terhadap Praktik Manajemen Laba (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017)

1970 ◽  
Vol 13 (2) ◽  
pp. 75-92
Author(s):  
Rahma Febrina ◽  
Ulfi Maryati ◽  
Ferdawati
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Discretionary Accruals ◽  
Managerial Ownership ◽  
Financial Reports ◽  
Positive Direction ◽  
Good Corporate Governance

Financial reports are a medium for companies to convey information about the accountability of management to the needs of external parties. Earnings management is a deliberate process of taking steps within the limits of general accounting principles both inside and outside the limits. This study aims to analyze the influence of good corporate governance consisting of independent board of directors, managerial ownership and institutional ownership on earnings management by using modified jones models with proxy discretionary accruals. The sample used was a banking company listing in the Indonesia Stock Exchange in the 2013-2017 period using purposive sampling with a sample of 22 companies and analyzed by multiple regression. The results of this study state that partially that the independent board of directors affects earnings management in a positive direction, while managerial ownership and institutional ownership do not affect earnings management. Simultaneously the board of commissioners, independent board of directors, managerial ownership and institutional ownership have no significant effect on earnings management.

scholarly journals MANAJEMEN LABA, TATA KELOLA DAN NILAI PERUSAHAAN

2021 ◽  
Vol 23 (1) ◽  
pp. 133-144
Author(s):  
SHEVIN WINARTA ◽  
IRENE NATALIA ◽  
DEDHY SULISTIAWAN
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Value ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Discretionary Accruals ◽  
Managerial Ownership ◽  
Accounting Research ◽  
Governance Practices ◽  
Positive Effect

The purpose of this study is to empirically determine the effect of earnings management and corporate governance practices on firm value. Modified Jones-based discretionary accruals are used as a proxy for earnings management. Firm value is measured by Tobin's Q and corporate governance is evaluated by independent commissioners, managerial ownership, institutional ownership, and auditor reputation. The study uses companies listed in Indonesia Stock Exchange for the 2017-2019 period. The main findings indicate that earnings management has a positive effect on firm value and institutional ownership is able to weaken the effect of earnings management on firm value. This study contributes to market-based accounting research and corporate governance.

scholarly journals Analisis Struktur Kepemilikan dan Good Corporate Governance terhadap Manajemen Laba pada Perusahaan di Bursa Efek Idonesia

2021 ◽  
pp. 220-225
Author(s):  
Jova Yolanda ◽  
Dian Efriyenti
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Management Practice ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Good Corporate Governance ◽  
The Board Of Directors

Earnings management practice is the decision to choose a particular accounting method that can achieve the goal of increasing reported profits or reducing investment losses. Misappropriation of financial statements by management can affect the amount of reported income. This study aims to determine whether ownership structure and good corporate governance have a significant influence on earnings management. The study was conducted on pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) in a row for the 2016-2020 period. The sample technique used is purposive sampling, so as many as 7 samples of companies are used. The data testing method uses multiple linear analysis. The results of the data test show that partially institutional ownership has a negative and significant effect on earnings management, independent commissioners, the audit committee, and the board of directors has a negative but not significant effect on earnings management. Simultaneously the results state that institutional ownership, independent commissioners, audit committees, and the board of directors have an effect but not significantly on earnings management.

scholarly journals Kinerja Lingkungan, Manajemen Laba, Corporate Governance Dan Corporate Social Responsibility (CSR)

2019 ◽  
pp. 569
Author(s):  
Putu Purnama Dewi ◽  
I Gusti Ayu Emi Eka Yanti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Corporate Social

Research on the influence of environmental performance on corporate social responsibility is still rarely studied. However, the influence of earnings management and corporate governance on corporate social responsibility has been investigated. This study used  institutional ownership, managerial ownership, board of commissioners and audit committees as corporate governance’s proxy. This study aimed to investigate the influence of environmental performance, earnings management and corporate governance on corporate social responsibility by using mining companies that have been listed on the Indonesian stock exchange and are also registered with PROPER. In this study using multiple regression analysis method with 45 samples which showed the results of research that only environmental performance had an influence on corporate social responsibility, while earnings management, institutional ownership, managerial ownership, board of commissioners and audit committees did not affect corporate social responsibility. Keywords : Environmental performance, earnings management, corporate governance, corporate social responsibility.

scholarly journals PENGARUH MANAJEMEN LABA DAN CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Alam Ashari Kurniawan ◽  
Linda Y. Hutadjulu ◽  
Aaron M. A Simanjuntak
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Discretionary Accruals ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Fraudulent Financial Statements ◽  
Independent Audit

This study aims to analyze the influence of earnings management and corporate governance on fraudulent financial statements. This research was conducted again to review the influence of earnings management and corporate governance on fraud. The population in this study is amanufacturing company listed on the Indonesian stock exchange. Based on the purposive sampling method obtained by 50 companies. The number ofobservations is 150 observations. The analysis used is logistic regression. The results in this study indicate that earnings management as measured by discretionary accruals and unexpected revenue per employee proves that there is no influence onfraudulent financial statements. Corporate governance as measured by managerial ownership, institutional ownership, board of commissioners, independent commissioners, independent audit committees does not affect on fraudulent financial statements.

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.

scholarly journals Effect of Good Corporate Governance (GCG) Mechanism on Earning Management Practices and the Impact on Stock Returns (Case Study on LIQUID (lQ 45) Companies Listed in Indonesia Stock Exchange Period 2013-2017)

2015 ◽  
Vol 5 (3) ◽  
pp. 11
Author(s):  
M. Noor Salim ◽  
M. Rusman HN
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Stock Returns ◽  
Audit Committee ◽  
Management Practices ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Earning Management ◽  
Managerial Ownership ◽  
Good Corporate Governance

This study aims to analyze the effect of the mechanism of good corporate governance (GCG) on earnings management practices and their impact on stock returns. The population used in this study is the companies included in the go public LQ 45 group listed on the Indonesia Stock Exchange in 2017. The analytical tool used in this study is Eviews software version 8.0. The results of the analysis in this study indicate that (1) Institutional Ownership has a negative and significant effect on Earning Management Practices, (2) Managerial Ownership has a negative and significant effect on Earning Management Practices, (3) Independent Board of Commissioners has a negative and significant effect on Earnings Management, (4) The Audit Committee has a negative and significant effect on Earning Management Practices, (5) Institutional Ownership, Managerial Ownership, Independent Board of Commissioners and Simultaneous Audit Committee (Together) have a significant effect on earnings management, (6) Earning Management Practices have a negative and significant effect on stock returns(7) Institutional Ownership has a positive and significant effect on stock returns, (8) Managerial ownership has a positive and significant effect on stock returns, (9) The Independent Board of Commissioners has a positive and significant effect on stock returns, (10) The Audit Committee has a positive and significant to stock returns, and (11) Earning Management is able to mediate the influence of Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, and the Audit Committee simultaneously (jointly) on Stock Returns. It is recommended that the LQ45 company increase the portion of Institutional ownership as part of a supervision for management in managing the company so as to increase stock returns on an ongoing basis.

Pengaruh Mekanisme Corporate Governance Terhadap Manajemen Laba

2011 ◽  
Vol 3 (1) ◽  
pp. 46-65
Author(s):  
Brenda Prasasti ◽  
Jimmy Ardianto
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Empirical Study ◽  
Earnings Management ◽  
Significant Influence ◽  
Institutional Ownership ◽  
Discretionary Accruals ◽  
Managerial Ownership ◽  
Governance Mechanism ◽  
Corporate Governance Mechanism

   The objective of the empirical study is to examines whether corporate governance mechanism which consists of institutional ownership, managerial ownership, size of director to earnings management, and presence of independent of director had an influence on earnings management. Earnings management is proxied by discretionary accruals that are estimated using Jones model.   This study takes sample from 47 companies listed in Indeks Kompas 100 has been reviewed during the year of 2008-2009. Double linier regression analysis is used to analyze the effect of corporate governance mechanism on earnings management.   The result on this study shows that (1) Simultaneously of corporate governance mechanism which consists of institutional ownership, managerial ownership, size of director to earnings management, and presence of independent of director had significant influence on earnings management, (2) Institutional ownership had not significant inffluence on earnings management, (3) Manajerial ownership had positive significant influence onearnings management, (4) Size of director had not significant inffulence on earnings management, (5) Presence of independent of director had not significant influence on earnings management. Keywords : Corporate Governance Mechanism, Earnings Management

scholarly journals PENGARUH MEKANISME CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ 45

2020 ◽  
Vol 29 (2) ◽  
pp. 119
Author(s):  
Fariz Maulana Ghazali
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Financial Performance ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Return On Assets ◽  
Points Of View ◽  
Observation Period

Introduction: The objective of this research is to examine how to influence of corporate governance and earnings management on financial performance. Methods: Independent variables in this research are managerial ownership, institutional ownership, independent commissioners, audit committees and earnings management. Dependent variable is financial performance. Earnings management in this research was measured using Modified Jones Models, while financial performance was measured by cash flow return on assets (CFROA). Sampel was conducted on the company that listed at Indeks 45 Indonesia Stock Exchange. The sample period of this research is 2013. Data of this research are analyzed using multiple regression. Results: The results of the analysis show that managerial ownership, institutional ownership, independent commissioners and audit committees have not influence to financial performance. Earnings management have influence to financial performance.Conclusion and suggestion: Subsequent research can make comparisons between stock indices on the Indonesia Stock Exchange and the use of different models in determining corporate governance and discretionary accruals and extending the observation period so that there are mechanisms for corporate governance and earnings management with different points of view.

scholarly journals Corporate governance quality, firm size and earnings management: empirical study in Indonesia Stock Exchange

2018 ◽  
Author(s):  
Mukhtaruddin Mukhtaruddin
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Corporate Governance Quality

Earnings management (EM) is manipulation done by management in preparing financialstatement in order to gain management advantages or to increase the firm value.EM can reduce the quality of financial statements because it does not show the realearning periodical. This research aims to identify the effect of good corporate governance(GCG) (institutional ownership, managerial ownership, frequency of boardmeetings, frequency of audit committee (AC) meetings), firm size, and leverage on theEM. Population comprises the companies in LQ 45 index of Iindonesia Stock Exchange(IDX) for the period 2010–2014. Samples of the research were taken using purposivesampling method, and the variables are tested using multiple linear regression analysis.The results of the research show that partially, only leverage has significant effect onEM, while institutional ownership, managerial ownership, frequency of board meeting,frequency of AC meetings, and firm size have no significant effect on EM, but all ofthe variables have simultaneously significant effect on EM. Limitations of the researchare the only used 6 independent variables and 21 companies as samples of the research

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