scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN JASA DI INDONESIA (STUDI KASUS PADA PERUSAHAAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2005-2007)

2016 ◽  
Vol 1 (1) ◽  
pp. 40
Author(s):  
Sentot Imam ◽  
Wahyono Wahyono
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Revenue Management ◽  
Audit Committees ◽  
Board Composition ◽  
Sampling Techniques ◽  
Managerial Ownership ◽  
Board Size ◽  
Management Actions ◽  
Corporate Earnings

Purpose of this research is to find the empirical proof that the board composition, board size, the existence of audit committees, company size and managerial ownership affects some earnings management. With Corporate Governance in the company are expected to affect corporate earnings management actions. This research uses the entire population of IDX services company in the year 2005-2007, using purposive sampling techniques sampling the sample obtained by 25 companies. The results using multiple regression analysis is the composition of the board of commissioners, the overall effect of revenue management. This is evidenced by the significance value of 0.002 <0.05. Board size effect on earnings management. This is evidenced by the significance 0.018 <0.05. Audit committees have no effect on earnings management .. This is evidenced by the significance 0.236> 0.05. Size does not affect the company’s revenue management, as evidenced by the value of significance 0.222 <0.05. Managerial ownership has no effect on earnings management, as evidenced by the significance value of 0.581> 0.05.

scholarly journals Pengaruh Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi

2019 ◽  
pp. 505
Author(s):  
Putu Elsa Pratiwi Dewi ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Data Analysis ◽  
Earnings Management ◽  
Management Actions ◽  
Good Corporate Governance ◽  
Number Of Factors ◽  
Analysis Technique ◽  
Corporate Earnings ◽  
Negative Effect

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

scholarly journals Mekanisme Tata Kelola Korporasi sebagai Pereduksi Praktik Perekayasaan Laba

2018 ◽  
Vol 17 (2) ◽  
pp. 81
Author(s):  
Alwan Sri Kustono
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Institutional Investors ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Board Size ◽  
Independent Variables ◽  
Size Firm ◽  
Independent Variable ◽  
Management Changes

Management can choose accounting policies for expected earnings reporting. This study purpose to examineeffect of corporate governance mechanism managerial ownership, such as audit committees, board size, composition of independent commissioners, board size, and firm size. The sample used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2014-2015. Institutional investors, managerial ownership, audit committees, have a positive coefficient. This shows that the independent variable has a positive influence on earnings management that means earnings management changes in the direction of changes in the independent variables. The proportion of independent commissioners, board size, firm size has a negative coefficient. This shows that these independent variables has a negative influence on earnings management which means earnings management changes direction with changes in the independent variable. Keywords: Institutional investors, managerial ownership, audit committees, independent commissioners, board size, firm size, 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 Pengaruh Tax Avoidance Dan Mekanisme Corporate Governance Pada Manajemen Laba

2019 ◽  
Vol 28 (3) ◽  
pp. 1886
Author(s):  
Putu Maysani ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Sampling Method ◽  
Tax Avoidance ◽  
Negative Influence ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Corporate Governance Mechanisms ◽  
Study Population ◽  
Positive Effect

Earnings management is one of the actions taken by management to manipulate profits generated by the company for certain purposes. The research aims to find evidence about how the influence of tax avoidance and corporate governance mechanisms on earnings management is carried out by company managers. The study population is a manufacturing company listed on the IDX for the period 2013-2017, then the sample is determined by a probability sampling method with the results of 12 companies. The results of the study show that tax avoidance and board of directors have a positive effect on earnings management; independent commissioners, audit committees, institutional ownership, and managerial ownership have a negative influence on earnings management. Keywords : Earnings Management, Tax Avoidance, Corporate Governance.

scholarly journals The effect of financial distress on earning management practices using classification shifting: The moderating effect of good corporate governance

Accounting ◽  
2022 ◽  
Vol 8 (2) ◽  
pp. 187-196 ◽  
Author(s):  
Cokorda Istri Eka Pratiwi ◽  
Herkulanus Bambang Suprasto ◽  
Maria Mediatrix Ratna Sari ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Financial Distress ◽  
Audit Committee ◽  
Management Practices ◽  
Audit Committees ◽  
Management Tool ◽  
Sampling Techniques ◽  
Good Corporate Governance ◽  
Classification Shifting

The existence of good corporate governance is expected to minimize the occurrence of earnings management practices when the company is in financial distress condition. This research aims to provide empirical evidence on the influence of financial distress on earnings management practices as well as the existence of good corporate governance projected by the proportion of independent commissioners and the proportion of audit committees in weakening the influence of financial distress on earnings management practices. The population of this study is property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling techniques used are purposive sampling techniques and obtained samples as many as 185 samples. The earnings management tool used in this study was classification shifting. The data analysis techniques in this study used Eviews 10. The results of the analysis provide evidence that financial distress affects earnings management practices, while the proportion of independent commissioners is unable to moderate, and the audit committee strengthens the influence of financial distress on earnings management practices.

scholarly journals Peran Mekanisme Corporate Governance sebagai Pemoderasi Praktik Earning Management terhadap Nilai Perusahaan

TRIKONOMIKA ◽  
2013 ◽  
Vol 12 (1) ◽  
pp. 49
Author(s):  
Mochammad Ridwan ◽  
Ardi Gunardi
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Value ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Governance Mechanisms ◽  
Corporate Governance Mechanisms

This study aims to determine how the effect of earnings management on firm value is moderated by the role of corporate governance mechanisms consisting of an outside independent director, institutional ownership , managerial ownership , audit committees , and the classification of public accounting firms ( KAP ) . In this study, the population of the entire company is listed on the Indonesia Stock Exchange totaling 111 companies , but only 103 of the 111 companies that companies used in this study . To find out how the effect of earnings management on firm value is moderated by the role of corporate governance mechanisms using Moderated Regression Analysis . The results prove that the earnings management significantly influence the value of the company . Institutional ownership , managerial ownership , and the classification of KAP is moderating variables influence earnings management relations while independent directors and audit committees is not a moderating variable.

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 Pengaruh Corporate Governance terhadap Peringkat Sukuk Perusahaan di Indonesia

2019 ◽  
Vol 5 (3) ◽  
pp. 197
Author(s):  
Mufida Prafitri ◽  
Y. Anni Aryani
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Audit Quality ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Board Independence ◽  
Managerial Ownership ◽  
Board Size ◽  
Control Variables ◽  
Method Analysis

This study aims to examine the effect of corporate governance on corporate sukuk ratings in Indonesia. The proxies of corporate governance are institutional ownership, managerial ownership, board independence commissioner. audit committees, and audit quality. The control variables taken in this study include board size and leverage. This study took a population of sukuk publishing companies which is published during the period 2007-2016 and ranked by PEFINDO. Using the purposive sampling method, the number of sample obtained 18 companies. This study uses a datapanel model with software Eviews 10 for method analysis. The results prove that institusional ownership and managerial ownership, both of them affect on corporate sukuk ratings. Board independence commissioner, audit committees, and audit quality don’t have an effect on Corporate sukuk ratings. The control variables are board size and leverage have an effect on corporate sukuk ratings. Keyword: Sukuk, Corporate Governance, Corporate Sukuk Rating

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