scholarly journals PENGARUH KEPEMILIKAN KELUARGA DAN KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Kadek Trisna Dwiyanti ◽  
Meyta Astriena
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Management Practice ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Discretionary Accrual ◽  
Effective Policy ◽  
Accounting Expertise ◽  
Study Offer

This study aims to examine the effect of family ownership and audit committee characteristics on earnings management. The independent variables in this study are family ownership, audit committee size, accounting expertise of audit commitee, and audit committee’s number of meetings. Earnings management as a dependent variable is measured by discretionary accrual as a proxy of earnings management. This study also uses leverage and size as control variables. The sample of this study are 81 manufacturing companies listed on Indonesia Stock Exchange (IDX) with data for a period of 2 years (2015-2016). Using multiple linear regression, this study finds family ownership, audit committee size, accounting expertise of audit committee and audit committee’s number of meetings have a negaticve effect on earnings management. This study contributes to the existing literature by providing new result related to the influence of family ownership and audit committee characteristics on earnings management practice. In addition, this study offer some useful insights for policy maker in determining the most effective policy to reduce earnings management.

scholarly journals IFRS ADOPTION AND EARNINGS MANAGEMENT PRACTICE: EVIDENCE FROM INDONESIA COMPANIES

2019 ◽  
Vol 7 (2) ◽  
pp. 229-239
Author(s):  
Vina Kholisa Dinuka
Keyword(s):  
Earnings Management ◽  
Management Practices ◽  
Stock Exchange ◽  
Management Practice ◽  
Real Earnings Management ◽  
Manufacturing Companies ◽  
Discretionary Accrual ◽  
Ifrs Adoption ◽  
Negative Effect ◽  
Ifrs Implementation

The purpose of this study is to verify IFRS contribution by examining the presence of Accrual Earnings Management (AEM) and Real Earnings Management (REM) in the period pre- and post- IFRS implementation in manufacturing companies in Indonesia. AEM is measured by absolute value of discretionary accrual, while REM is proxied by three measurements of REM, they are abnormal cash flow operation, abnormal production and abnormal discretionary expenses. The sample is taken from Indonesia stock exchange in 2009-2011 and 2013-2015. 2012 is Indonesia adoption period and it is excluded from the sample, because it is considerated as transitory year. This study uses regression analysis and Paired t-test to compare the presence of AEM and REM preceding and following IFRS implementation. The findings reveal that IFRS adoption has significantly negative effect towards AEM and REM. It indicates that the following IFRS implementation, AEM and REM are decrease. Therefore, IFRS is able to reduce earnings management practices in manufacturing companies in Indonesia both for AEM and REM.

scholarly journals Related Party Transactions, Family Ownership, and Earnings Management in Indonesia

2021 ◽  
Vol 25 (3) ◽  
pp. 688-700
Author(s):  
Levina Ulfa Subastian ◽  
Ari Kuncara Widagdo ◽  
Doddy Setiawan
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Management Practice ◽  
Control Variable ◽  
Family Ownership ◽  
Related Party Transactions ◽  
Discretionary Accrual ◽  
Corporate Earnings ◽  
The Relationship ◽  
Public Accountant

The purpose of earnings management practice is to reach the profit goals the company wants to achieve. Therefore, this study aims to determine the relationship between related party transactions and earnings management in Indonesia by balanced panel data from consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The number of samples used in this study was 102 firm-year observations. The results showed that related party transactions positively and significantly improved corporate earnings management, with discretionary accrual as a proxy. The presence of family ownership strengthens the relationship between related party transactions and earnings management. Also, it shows that the control variable: public accountant from BIG4, company size, company losses, and ROA affect accrual earnings management. The leverage does not affect accrual earnings management. The study result indicates that family business ownership encourages an entrenchment effect that is detrimental to the company. It is carried out through related party transactions then manipulated by using accrual earnings management practices.DOI: 10.26905/jkdp.v25i3.5778

scholarly journals THE EFFECT OF CORPORATE GOVERNANCE MECHANISM ON EARNINGS MANAGEMENT PRACTICE (Case Study on Indonesia Manufacturing Industry)

2018 ◽  
Vol 15 (2) ◽  
pp. 157-167 ◽  
Author(s):  
YULIUS KURNIA SUSANTO
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Management Practice ◽  
Company Performance ◽  
Governance Mechanism ◽  
Manufacturing Companies ◽  
Corporate Governance Mechanism ◽  
Equity Ratio

The purpose of the research is to get empirical evidence about institutional ownership, management ownership, directors’ size, audit committee, independent commissioner, leverage, profitability, firm size, auditor’s independency and auditor’s reputability on earnings management practice. This research used 53 manufacturing companies listed in Indonesia Stock Exchange and the data were collected through purposive sampling method during the research period 2009 until 2011. The result of the research showed that audit committee, independent commissioner and debt to equity ratio had influence on earnings management practice. The results of this study indicate that the audit committee and independent commissioner overseeing management in reporting of company performance through financial statements. In addition, companies that source of funding more debt than equity is more likely to make an earnings management.

scholarly journals PENGARUH KOMPETENSI KOMITE AUDIT, AKTIVITAS KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA

2016 ◽  
Vol 4 (1) ◽  
pp. 66
Author(s):  
Metta Kusumaningtyas ◽  
Dessy Noor Farida
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Discretionary Accrual ◽  
Negative Effect ◽  
Institutional Shareholders

The objective of this study is to analyze the influence of audit committee and institutional ownership on earnings management. The characteristics that used to measure the effectiveness of the audit committee competence,and audit committee activity. Institutional ownership is measured by the number of proportion of shares held by institutional shareholders divided by the number of shares issued. Earnings management in this study weremeasured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study of 300 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee competence and audit committee activity had a significant negative effect on earnings management. Instead institutional ownership had not influence on earnings management.

scholarly journals THE INFLUENCE OF AUDIT COMMITTEE AND OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT

2017 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Metta Kusumaningtyas ◽  
Dessy Noor Farida
Keyword(s):  
Earnings Management ◽  
Ownership Structure ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Public Ownership ◽  
Discretionary Accrual ◽  
Negative Effect

<p>The objective of this study is to analyze the influence of audit committee characteristics and ownership structure on earnings management. The characteristics which are used to measure the effectiveness of the audit committee are audit committee independence, audit committee competency, audit committee activity and audit committee size. Ownership structures are characteristics of public ownership, institutional ownership, and managerial ownership. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study was 66 samples. Testing the hypothesis used multiple regression analysis. The results indicate that audit committee independent, audit committee size and institutional ownership had a significant negative effect on earnings management. Instead the others variables such as audit committee competency, audit committee activity, public ownership and managerial ownership did not influenced on earnings management.</p>

scholarly journals Pengaruh Keahlian Akuntansi Komite Audit Dan Dewan Komisaris Wanita Terhadap Manajemen Laba

2019 ◽  
Vol 1 (3) ◽  
pp. 1051-1067
Author(s):  
Nita Gusda Putri ◽  
Erinos NR
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Panel Data Regression ◽  
Data Regression ◽  
Accounting Expertise ◽  
Positive Effect

This study aims to determine and analyze the influence of the audit committee’s accounting expertise and the female board of commissioners on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 both simultaneously and partially. Data analysis method used is panel data regression analysis. Using a purposive sampling method to obtain a sample of 63 companies from 121 manufacturing companies. Based on the results of the study it is known that the accounting expertise of the audit committee and female board of commissioners simultaneously influence earnings management. But partially, the audit committee accounting expertise has a positive effect on earnings management and the female board of commissioners has a positive effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.

Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies

2020 ◽  
Vol 11 (1) ◽  
pp. 55-55
Author(s):  
Theresia ◽  
Dewi Kurnia Indrastuti ◽  
Nico Alexander
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Management Practice ◽  
Institutional Ownership ◽  
Research Problem ◽  
Manufacturing Companies ◽  
Negative Effect

The purpose of this research is to get empirical study the effect of corporate governance on earnings management on distress and non-distress companies. Corporate governance in this research measured by independent board, audit committee, board of commissioner, institutional ownership and number of board commissioner meeting. The research problem are corporate governance has a negative effect on earnings management either in distress companies and non-distress companies. This research used 309 manufacturing companies companies that listed in Indonesia Stock Exchange and the data were selected using purposive sampling method during 2016 until 2018. From 309 sample, 287 sample are distress companies and 22 companies are non-distress companies. The data were analyzed using multiple regression method The empirical result show that, commissioner board and institutional ownership has negative effect on earnings management in non-distress companies but in distress companies, corporate governance do not have effect on earnings management. From this research show that when companies in distress companies, corporate governance cannot minimize earnings management practice, but in non-distress companies corporate governance can minimize earnigns management practice. Keywords: Corporate Governance, Earnings Management, Financial Distress, Discretionary Accrual

scholarly journals Manajemen Laba Dan Kinerja Keuangan Perusahaan Pengakuisisi Sebelum Dan Sesudah Merger Dan Akuisisi Di Indonesia

2016 ◽  
Vol 5 (3) ◽  
Author(s):  
Alwan Sri Kustono ◽  
Agnes Sindhy Pikatan
Keyword(s):  
Mergers And Acquisitions ◽  
Earnings Management ◽  
Financial Performance ◽  
Stock Exchange ◽  
Management Practice ◽  
Manufacturing Companies ◽  
Discretionary Accrual ◽  
Management Measures ◽  
Before And After ◽  
The Difference

The study examine the earnings management practice in aquirer companies before and after mergers and acquisitions. It also show the difference financial performance. The purpose of this study was to prove the existence of the practice earnings management by the acquirer in the period prior to the mergers and acquisitions. this study also aimed to see whether there differences in the financial performance of the acquirer after the merger policy and acquisition of the manufacturing companies listed on the Stock Exchange over a period reporting year 2006-2008. The sample in this study are 13 manufacturing companies listed on the Indonesia Stock Exchange in reporting mergers and acquisitions 2006-2008. The conclusion of this study is there is no strong evidence through discretionary accrual indicating that earnings management measures made by the acquirer in the period prior to the merger and acquisitions and also no significant differences in financial performance afterimplementation of mergers and acquisitions on the acquirer.

scholarly journals PENGARUH TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 7 (2) ◽  
pp. 125-135
Author(s):  
Muhammad Zauqi Rachman
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Ownership Concentration ◽  
Manufacturing Companies ◽  
Board Size ◽  
Discretionary Accrual ◽  
Financial Expertise ◽  
Foreign Directors

This research aims to get the empirical evidence about the factors which will affect earnings management in manufacturing companies that listed in Indonesia Stock Exchange. These factors are audit committee financial expertise, institutional ownership, board size, ownership concentration, foreign directors, and board activity. Discretionary accrual is used as the proxy of earnings management. 101 manufacturing companies which listed in Indonesia Stock Exchange during period year 2014 to year 2016, was used as sample using purposive sampling method. This research uses multiple regression as a method of data analysis. The result shows that audit committee financial expertise, institusional ownership, board size, ownership concentration and foreign directors have no effect to earnings management, while board activity affects earnings management.

PENGARUH EARNINGS MANAGEMENT TERHADAP EARNINGS QUALITY

2010 ◽  
Author(s):  
Pupun Tri Wahyuni ◽  
Resti Yulistia Muslim
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Manufacturing Companies ◽  
Financial Report ◽  
Earnings Response Coefficient ◽  
Discretionary Accrual ◽  
Response Coefficient ◽  
Earnings Response

This research objective is to axamine empirically the influence of earnings management on earnings quality. The study motivated by the controversy of previous study about earnings management and earnings quality. Earnings management was measured by Discretionary Accrual and earnings quality was measured by Earnings Response Coefficient (ERC). The units were 128 (16x8) Quartal financial report in manufacturing companies listed in the Jakarta Stock Exchange, started from the year 2005 up to 2006. The data was collected using purposive sampling method. Statistical method used to test the hypotheses was multiple regressions. The result of the research showed that: the influence of earnings management on earnings quality was negative, sig 0.049. It means that the lower earnings management will be followed by higher earnings quality. This study supported the result of Fetham and Pae (2000), Nelson et al. (2000), Scott (2000), Lobo and Zhou (2001), also Teixeira (2002), Pudjiastuti (2006). 

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