scholarly journals PENGUNGKAPAN LINGKUNGAN PERUSAHAAN: DITINJAU DARI MANAJEMEN LABA DAN MEKANISME TATA KELOLA PERUSAHAAN YANG BAIK

2021 ◽  
Vol 2 (1) ◽  
pp. 94-107
Author(s):  
Kurnia Rahmadani ◽  
Edfan Darlis ◽  
Pipin Kurnia
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Environmental Disclosure ◽  
Test Tool ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanisms ◽  
Panel Data Regression ◽  
Data Regression

The objective of this study is to analyze the influence of earnings management and good corporate governance mechanisms towards corporate environmental disclosure (CED). Good corporate governace mechanisms are measured by the proportion of independent board, the number of audit committee meetings and the size of audit committee. Earnings management is measured by the  modified discreationary accrual Jones model. The population of this study is mining, plantation and manufacturing companies listed in Indonesian Stock Exchange (IDX) in 2015-2017 . The sample of this study was selected with a purposive sampling concept. The company has 5 mining companies, 12 plantation companies and 65 manufacturing companies companies that meet the criteria. Hypothesis testing is carried out using panel data  regression method, with a statistical test tool used, namely Eviews 10.The results of this study indicate that the proportion of independent board have a significant effect on the disclosure of corporate environmental on the level significant 0,05, the number of audit committee meetings have a significant effect on the disclosure of corporate environmental on the level significant 0,00 and the size of audit committee have a significant effect on the disclosure of corporate environmental on the level significant 0,03 in Indonesian mining, plantation and manufacturing companies. Meanwhile, earnings management do not affect the disclosure of corporate environmental have a significant effect on the disclosure of corporate environmental  on the level significant 0,92 in Indonesian mining, plantation and manufacturing companies.

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.

scholarly journals Pengaruh Good Corporate Governance Terhadap Manajemen Laba Perusahaan Sektor Barang Konsumsi

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

DAMPAK CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN LINGKUNGAN

2019 ◽  
Vol 14 (2) ◽  
pp. 67
Author(s):  
Dewi Kusuma Wardani ◽  
Sutri Haryani
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Environmental Disclosure ◽  
Board Size ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Size Number ◽  
Analysis Technique

This study aims to determine the effect of good corporate governance (GCG) proxied through the proportion of independent board of commissioners, the size of the board of commissioners, the number of board meetings, and the size of the audit committee to the environmental disclosure. This research is causality. The population in this study is manufacturing companies listed on the Stock Exchange and included in PROPER 2012 until 2016. The sample in this study is determined based on purposive sampling and produce a sample of 10 sample companies. Data analysis technique used is multiple linear regression analysis.The results of multiple regression tests indicate that corporate governance (GCG) proxied through the proportion of independent commissioners, board size, number of board meetings, and the size of the audit committee, simultaneously affect the environmental disclosure. The independent variables influenced 61.4% of the dependent variable, while the rest influenced by other factors outside the study. Partially, the proportion of independent commissioners influences the environmental disclosure. The size of the board of commissioners has no effect on the disclosure of the environment. The number of board of commissioners meeting the effect on the disclosure of the environment. The size of the audit committee did not affect the disclosure of the environment.Keywords: Corporate Governance (GCG), proportion of independent commissioners, board size, number of board of commissioners meeting, audit committee size, environmental disclosure. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh good corporate governance (GCG) yang diproksikan melalui proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, dan ukuran komite audit terhadap pengungkapan lingkungan. Penelitian ini bersifat kausalitas. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dan termasuk dalam PROPER tahun 2012 sampai dengan 2016. Sampel dalam penelitian ini ditentukan berdasarkan purposive sampling dan menghasilkan sampel sebanyak 10 perusahaan sampel. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil pengujian regresi berganda menunjukkan bahwa, good corporate governance (GCG) yang diproksikan melalui proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, dan ukuran komite audit. Variabel independen berpengaruh sebesar 61.4% terhadap variabel dependen, sedangkan sisanya dipengaruhi oleh faktor-faktor lain di luar penelitian. Secara parsial, proporsi komisaris independen berpengaruh terhadap pengungkapan lingkungan. Ukuran dewan komisaris tidak berpengaruh terhadap pengungkapan lingkungan. Jumlah rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan. Ukuran komite audit tidak berpengaruh terhadap pengungkapan lingkungan. Kata kunci: Good Corporate Governance(GCG), proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, ukuran komite audit 

scholarly journals Pengaruh Good Corporate Governance dan Leverage Terhadap Manajemen Laba

2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Yayuk Fanani ◽  
Sulistyo Sulistyo ◽  
Rita Indah Mustikowati
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Regression Test ◽  
The Board Of Directors

This study aims to determine the effect of good corporate governance and leverage on earnings management. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2015 and the sample determination method used is purposive judgment sampling. Samples obtained were 44 companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneous good corporate governance and corporate leverage influence earnings management. Partially, this research found that good corporate governance is proxied by institutional ownership (KI), managerial ownership (KM), audit committee (KA), company size (UK), and leverage affect earnings management, while the independent board of commissioners (DKI) and the board of directors (DD) have no effect on earnings management.

scholarly journals Analisis Pengaruh Mekanisme Good Corporate Governance, Leverage, dan Ukuran Perusahaan terhadap Tindakan Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016

2019 ◽  
Vol 1 (1) ◽  
pp. 141
Author(s):  
Selviani Selviani ◽  
Indra Widjaja
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Governance Mechanisms ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanisms ◽  
Samples Selection

The purpose of this research is to test the influence of good corporate governance mechanisms, leverage, and firm size to the earnins management. This research applies good corporate governance mechanisms (with the proxy of managerial ownership, independent commissioner on the board, and audit committee), leverage, and firm size as independent variables, and earning management as dependent variable. The subject of the research is the manufacturing companies (limited to the consumer goods industry sector) which are listed in the Indonesia Stock Exchange from 2014 to 2016. The samples selection is performed by using purposive sampling method. From this method, it was collected 84 observations from 28 companies during 3 years. By using multiple regression analysis as the research method, the results shown that leverage and firm size have influenced to earning management, while good corporate governance mechanisms don’t have influence to earnings management.

scholarly journals EFFECT OF BUSINESS STRATEGY AND PROFIT MANAGEMENT OF COMPANY PERFORMANCE (Case Study on Manufacturing Companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange 2013-2016)

2020 ◽  
pp. 13-22
Author(s):  
Wieta Chairunesia ◽  
Rista Bintara ◽  
Molina, ◽  
Bambang Subiyanto
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Business Strategy ◽  
Stock Exchange ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Governance Mechanisms ◽  
Industry Sector ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanisms

The purpose of this study was to determine the effect of Business Strategy, Profit Management and Good Corporate Governance Mechanisms on Financial Performance This study used manufacturing companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange during 2013-2016. This research is a quantitative study that analyzes the Effect of Business Strategy, Profit Management and Good Corporate Governance Mechanisms on Financial Performance. This research uses multiple regression analysis methods. A good business strategy by suppressing earnings management activities through the mechanism of Good Corporate Governance is expected to improve company performance. The results of this study indicate that (1) the Business Strategy which is proxied by Low Cost and the mechanism of Good Corporate Governance which is proxied by the Independent Board of Commissioners has a significant positive effect on company performance, (2) the mechanism of Good Corporate Governance which is proxied by the Independent Board of Commissioners has a significant negative effect on company performance, (3) Profit Management and Good Corporate Governance mechanisms that are proxied by the Audit Committee have no effect on company performance. KEYWORDS: Business Strategy, Company Performance, Earnings Management, Good Corporate Governance Mechanism.

The Value Relevance of Earnings in the Presence of Earnings Management: Indonesia as Evidence

2021 ◽  
pp. 097215092110602
Author(s):  
Ratnaningrum Ratnaningrum ◽  
Rahmawati Rahmawati ◽  
Djuminah Djuminah ◽  
Ari Kuncara Widagdo
Keyword(s):  
Earnings Management ◽  
No Value ◽  
Value Relevance ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Panel Data Regression ◽  
Data Regression ◽  
Earnings Response ◽  
The Impact

This study examines the influence of earnings management on the value relevance of earnings, that is, the value relevance of level and changes of earnings. The sample consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), comprising 606 observations. By using panel data regression, this study provides evidence that the level of earnings has no value relevance; conversely, changes in earnings have value relevance, indicating that earnings have less value relevance. Furthermore, the results of the relevance test of earnings value with the presence of earnings management show that the relevance of the value of the earnings level increases with the presence of earnings management; on the contrary, the relevance of earnings changes decreases with the presence of earnings management. Based on the value of earnings response coefficient, the impact of earnings management on the value relevance of level and changes of earnings appears to indicate that earnings management reduces the value relevance of earnings.

scholarly journals ANALYSIS OF FACTORS THAT INFLUENCE GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT IN MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Elok Dwi Vidiyastutik ◽  
Joni Hendra
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Governance Indicators ◽  
Good Corporate Governance ◽  
Ownership Composition

The consistent implementation of good corporate governance based on fairness, transparency, and accountability is proven to improve the quality of financial statements.This study aims to determine the influence of indicators of good corporate governance indicators to earnings management in Manufacturing Companies listed in Indonesia Stock Exchange (IDX). The sampling method is porposive samling by taking a sample of 30 manufacturing companies in the consumer goods industry sector which publishes annual report complete year 2014-2018.The results showed that simultaneously and partially, managerial ownership, composition of board of commissioner, audit committee and audit quality of KAP size have a positive effect on earnings management.Variable composition of board of commissioner has the most dominant influence to earnings management, shown by value of Standardized efficients Beta 0,303 bigger of the value of Standardized Coefficients Beta of other independent variables.

scholarly journals MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2015

2017 ◽  
Vol 13 (2) ◽  
pp. 947
Author(s):  
Achmad Sutarmin
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Good Corporate Governance ◽  
Revenue Model ◽  
Corporate Governance Mechanisms

ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh penerapan mekanisme good corporate governance terhadap manajemen laba. Mekanisme good corporate governance dalam penelitian ini diproksikan dengan ukuran komite audit, ukuran dewan komisaris, dewan komisaris independen, kepemilikan manajerial dan kepemilikan institusional. Manajemen laba dalam penelitian ini diukur dengan conditional revenue model yang dikembangkan oleh Stubben (2010). Penerapan ukuran komite audit, dan kepemilikan manajerial diukur menggunakan variabel dummy. Adapun kepemilikan Institusional diukur menggunakan persentase kepemilikan saham, ukuran dewan komisaris diukur menggunakan indikator jumlah anggota dewan komisaris baik yang berasal dari internal perusahaan maupun jumlah dari eksternal perusahaan, sedangkan dewan komisaris independen diukur dengan membagi jumlah dewan komisaris independen dengan total anggota dewan komisaris. Penelitian ini menggunakan sampel dari seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2015. Penarikan sampel dalam penelitian ini menggunakan metode sensus (sampling jenuh) dan diperoleh 151 perusahaan yang digunakan sebagai sampel. Metode analisis dalam penelitian ini menggunakan analisis regresi berganda. Kata kunci: ukuran komite audit, ukuran dewan komisaris, dewan komisaris independen,  kepemilikan manajerial, kepemilikan institusional, manajemen laba. ABSTRACT The purpose of this research is to provide empirical evidence about the influence of mechanisms application of good corporate governance toward profit management. Good corporate governance mechanisms in this research are proxied with audit committee standard, commissioners board standard, independent board of commissioners, managerial ownership and institutional ownership. The profit management in this research is measured by the conditional revenue model developed by Stubben (2010). The Implementation of audit committee standard and managerial ownership is measured by using dummy variables. The institutional ownership is measured by using the percentage of share ownership, the board of commissioners standard is measured by using the total indicators of the board commissioners members , both internal and external, while the independent board commissioner is measured by dividing the number of independent board commissioners with total members of the board of commissioners. This research uses samples from all manufacturing companies listed on the Indonesia Stock Exchange during the period 2014-2015. The sampling in this research by using census method (saturated sampling) and obtained 151 companies used as samples. The analysis method in this research using multiple regression analysis.Keywords: audit committee standard, board commissioners standard, independent board of commissioners, managerial ownership, institutional ownership, profit management.

scholarly journals PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN

2017 ◽  
Vol 20 (1) ◽  
pp. 117
Author(s):  
Anita Indrasari ◽  
Willy Sri Yuliandhari ◽  
Dedik Nur Triyanto
Keyword(s):  
Real Estate ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Financial Statements ◽  
Governance Mechanism ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Data Regression ◽  
Corporate Governance Mechanism

Tujuan penelitain ini adalah untuk membahas tentang pengaruh komisaris independen, komite audit dan financial distress terhadap integritas laporan keuangan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia baik secara parsial maupun simultan pada tahun 2005-2014. Penelitian ini dilakukan dengan menggunakan regresi data panel dengan bantuan program komputer Eviews versi 8.0. hasil penelitian secara parsial pada tahun 2005-2014 menunjukkan bahwa hanya komisaris independen yang memiliki pengaruh terhadap integritas laporan keuangan, sementara komite audit dan financial distress tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan secara simultan, variabel komisaris independen, komite audit dan financial distress secara bersama-sama mempunyai pengaruh terhadap integritas laporan keuangan. Disarankan untuk penelitian berikutnya untuk menambah variabel independen baru yang diprediksi dapat berpengaruh terhadap integritas laporan keuangan seperti independensi dan kualitas auditor dan mekanisme good corporate governance.The purpose of this reseach is to examine the influence of independent commissioner, audit committee, and financial distress to integrity of financial statement of property and real estate companies listed in Indonesia Stock Exchange either partially or simultaneously for the years 2005-2014. This research was performed using panel data regression with the help of a computer program Eviews version 8.0. The results of partially for the year 2005-2014, that only independent commissioner which has influence on the integrity of financial statements, while audit committee and financial distress has no effect on integrity of financial statements. While simultaneously independent commissioner, audit committee, and financial distress jointly have a significant impact on integrity of financial statements. Recommendation for next studies to added new independent variables that predicted influence to integrity of financial statements, such as independency and quality auditors and good corporate governance mechanism

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