scholarly journals PENGARUH EARNINGS MANAGEMENT DAN GOOD CORPORATE GOVERNANCE TERHADAP EXPENSE STICKINESS

2021 ◽  
Vol 13 (1) ◽  
pp. 92-108
Author(s):  
Hari Hananto
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Stock Exchange ◽  
Rapid Decline ◽  
Management Actions ◽  
Good Corporate Governance ◽  
Asymmetric Load ◽  
Opportunistic Management ◽  
The Cost ◽  
Corporate Profits

Abstract—Expense stickiness is the thickness of the charge showed a response asymmetric load behavior towards a change in activity, ie when the activity decreases the burden will decline more slowly than when the activity increases. If a company's activity has decreased but also followed the rapid decline in the cost, also has been called Decrease expense stickiness, researchers predict there are motivation of management to manage earnings. The existence of good corporate governance, that with good corporate governance activities of companies that declined to follow a decreasing cost also for their efficiency on costs. It was concluded that good corporate governance also affects decreasing expense stickiness, although not as strong earnings management.The purpose of this study was to examine the pattern of expense stickiness whether companies in Indonesia tend to earnings management or good corporate governance to increase corporate profits. The population used in this study are all non-financial entities listed on the Indonesia Stock Exchange (BEI) in the period 2014-2015. To see the effect of earnings management to use variable expense stickiness total log administration and operational expense (SGA). As for the influence of good corporate governance to use variable expense stickiness total log administration and operational expense (SGA) or the FACT which is a variable of good corporate governance.The results of this study found that companies using earnings management do not lower the expense stickiness. This shows that company management directs the achievement of performance through real activities management rather than just accrual recognition of performance. As for good corporate governance tends to decrease the stickiness expense, prove that GCG is able to oversee management activities in managing the company. Asymmetric/ opportunistic management actions can be reduced through the effectiveness of the GCG mechanism.   Keywords: Corporate Governance; Earnings Management; Expense Stickiness.

scholarly journals Pengaruh Good Corporate Governance dan Ukuran Perusahaan Pada Manajemen Laba

2019 ◽  
pp. 173 ◽  
Author(s):  
I Made Karma Cahyadi ◽  
Made Mertha
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Stock Exchange ◽  
Empirical Studies ◽  
Sampling Technique ◽  
Research Approach ◽  
Company Size ◽  
Positive Contribution ◽  
Management Actions ◽  
Good Corporate Governance

The purpose of this study was to determine the effect of good corporate governance and company size on earnings management in coal mining companies listed on the Indonesia Stock Exchange in 2013 - 2017. The research approach used in this study was a quantitative approach using secondary data. The sampling technique used is non probability sampling with a purposive sampling method. The number of samples used in this study were 40 samples. The analysis technique used is multiple linear regression. Based on the results of the study show that good corporate governance and company size influence earnings management. This research is expected to be able to provide additional empirical studies for further research that examines earnings management and makes a positive contribution to investors and companies in understanding the importance of implementing good corporate governance to reduce earnings management actions. Keywords: Good corporate governance, company size, earnings management.

scholarly journals GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI: HUBUNGAN ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA PADA PERUSAHAAN LQ 45

2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Jannati Tangngisalu ◽  
Edy Jumady
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Earnings Management ◽  
Information Asymmetry ◽  
Stock Exchange ◽  
Secondary Data ◽  
Management Actions ◽  
Negative Results ◽  
Good Corporate Governance ◽  
Regression Techniques

Abstract.  This study aims to determine whether good corporate governance is able to strengthen/weaken the influence of information asymmetry on earnings management. Data collection uses secondary data obtained from financial statements using saturated sampling techniques. The population is all companies listed on the LQ 45 Indonesia Stock Exchange (IDX) of 45 companies, and all companies are used as samples. The results of this study have tested classic assumptions and data analysis methods using multiple linear regression techniques and moderating regression analysis (MRA).The results show that information asymmetry has no significant positive effect on earnings management, which means that earnings management is no longer determined by information asymmetry but is determined by other factors. While the variable of good corporate governance showed significant negative results. This means that good corporate governance can weaken or reduce the effect of information asymmetry on earnings management. So with the decline in information asymmetry in the company, earnings management actions also decline. Abstrak. Penelitian ini bertujuan untuk mengetahui apakah good corporate governance mampu memperkuat / memperlemah pengaruh asimetri informasi terhadap manajemen laba. Pengumpulan data menggunakan data sekunder yang diperoleh dari laporan keuangan dengan menggunakan teknik sampling jenu. Populasinya adalah semua perusahaan yang terdaftar di Bursa Efek LQ 45 Indonesia (IDX) yang berjumlah 45 perusahaan, dan semua perusahaan digunakan sebagai sampel. Hasil penelitian ini telah diuji asumsi klasik dan metode analisis data menggunakan teknik regresi linier berganda dan moderating regression analysis (MRA).Hasil penelitian menunjukkan bahwa asimetri informasi berpengaruh positif tidak signifikan terhadap manajemen laba, yang berarti bahwa manajemen laba tidak lagi ditentukan oleh asimetri  informasi tetapi ditentukan oleh faktor lain. Sedangkan variabel good corporate governance menunjukkan hasil negatif signifikan. Ini berarti bahwa good corporate governance mampu melemahkan atau menurunkan pengaruh asimetri informasi pada manajemen laba. Jadi dengan menurunnya asimetri informasi dalam perusahaan maka tindakan manajemen laba ikut menurun.Keywords: Information Asymmetry, Profit Management, Good Corporate Governance.

MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN MANAJERIAL DAN LEVERAGE PADA MANAJEMEN LABA PADA EMITEN PERBANKAN DI BURSA EFEK INDONESIA

2015 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Rowland Pasaribu ◽  
Dionysia Kowanda ◽  
Muhammad Firdaus
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Good Corporate Governance

ABSTRACT This reseach amied at knowing the influence of audit quality, propotion of independent commissioner, audit committe, firm size, managerial ownership and leverage. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 25 companies of banking industry in indonesia stock exchange period 2008-2012. Descriptive analysis, classical test, as well as multiple linear regression by examining the hypothesis using SPSS 20.0 were used to analyzed the data. The result shows that (1) all independent variables simultaneously hasinfluence on earnings management; (2) however partially audit committee, audit quality, managerial ownership and leverage do not affect significantly to earnings management; (3) only firm size and independent commissioner that affect significantly to earning management. Keywords: Earning Management, Good Corporate Governance, Firm Size, BankingABSTRAK Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris signifikansi parsial dan simultan dari kualitas audit, komisaris independensi audit, komite audit, ukuran perusahaan, struktur kepemilikan, dan leverage terhadap manajemen laba pada emiten perbankan di bursa efek Indonesia periode 2008-2012. Teknik analisis yang digunakan adalah multiregresi. Hasil studi menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan sedangkan secara parsial hanya ukuran perusahaan dan komisi independensi audit yang berpengaruh signifikan terhadap manajemen laba. Kata Kunci: Manajemen Laba, Mekanisme Tata Kelola, Ukuran Perusahaan, Perbankan,

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 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

scholarly journals The Effect of Good Corporate Governance (GCG) Mechanism on Earnings Management Practices of The Stubben Model (Study Case on Mining Sector Companies Listed on The Indonesia Stock Exchange 2014-2019)

2020 ◽  
Vol 5 (6) ◽  
Author(s):  
Muhammad Fairus ◽  
Pardomuan Sihombing
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Management Practices ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sample Selection ◽  
Process Data ◽  
Mining Sector ◽  
Good Corporate Governance ◽  
The Impact

This study was prepared with the intention of analyzing the impact of the Good Corporate Governance (GCG) Mechanism on the Stubben Model of Profit Management (analysis of Mining Sector Companies on the Indonesia Stock Exchange for the period 2014-2019). The population used in the study is the mining sector companies on the IDX. The sample selection method used purposive sampling technique. To process data after sample selection, compile a research model, determine the variables analyzed in the study, and propose a hypothesis, the next step is to carry out data processing procedures through regression analysis with panel data. The results of the analysis conclude that (1) Institutional Ownership has a negative and significant impact on Earnings Management, (2) Managerial Ownership has a negative and significant impact on Earnings Management, (3) The Independent Board of Commissioners has a negative and significant impact on Earnings Management, (4) The Audit Committee has a negative and significant impact on Earnings Management, and (5) Audit Quality has a negative and significant impact on Earnings Management.

scholarly journals PENGARUH INTELLECTUAL CAPITAL, TATA KELOLA PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA

2020 ◽  
Vol 3 (1) ◽  
pp. 56
Author(s):  
Nawang Kalbuana ◽  
A. Nugroho Budi R ◽  
Nita Yulistiani
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Intellectual Capital ◽  
Audit Quality ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Future Research ◽  
Institutional Control ◽  
Management Actions ◽  
Operational Activities

Earnings management is defined as earnings engineering activities / actions with certain objectives carried out by management. This research is expected to obtain empirical evidence of the influence of intellectual capital, corporate governance and audit quality in influencing earnings management in transportation companies and was listed on the Indonesia Stock Exchange in 2014-2018. Data was collected using a purposive sampling method and there were 14 companies that met the research criteria and carried out by testing the multiple linear regression hypothesis through the application of SPSS 23. In this study produced variables of intellectual capital, corporate governance and audit quality simultaneously have an influence on earnings management. While partially only intellectual capital variables that affect earnings management. Companies that are audited by large KAPs may not be able to limit the occurrence of earnings management actions. The large share ownership should be able to make the institutional control of operational activities, but the reality of institutional ownership is not able to limit the existence of earnings management. Theoretical implications expected from research are able to make intellectual capital as one indicator in measuring the occurrence of earnings management in future research.  Keywords: Intellectual Capital; Institutional Ownership; Managerial Ownership; Audit Quality; Earnings Management

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 Hubungan Siklus Hidup Perusahaan dan Manajemen Laba: Good Corporate Governance sebagai Variabel Moderating

2020 ◽  
Vol 3 (2) ◽  
pp. 158
Author(s):  
Suwarno Suwarno
Keyword(s):  
Corporate Governance ◽  
Life Cycle ◽  
Earnings Management ◽  
Structural Equation ◽  
Sampling Technique ◽  
Life Cycles ◽  
Equation Modeling ◽  
Management Actions ◽  
Good Corporate Governance ◽  
The Relationship

The purpose of this study is to determine the relationship of the corporate life cycles to earnings management and analyze Good Corporate Governance to moderate the relationship between the corporate life cycles with earnings management. This research use as quantitative approach using secondary data. The sampling technique uses purposive sampling method. The total sample used in this study were 75 company samples. The analysis technique used in this study is the Structural Equation Modeling-Partial Leasr Square (SEM-PLS) method using WarpPLS Version 5.0 Software. The results showed that the company’s life cycle variables influence earnings management and GCG can moderate the company’s life cycle relationship with earnings management so as to waked earnings management actions.

PENGARUH EARNING MANAGEMENT DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA

2015 ◽  
Vol 10 (2) ◽  
pp. 97
Author(s):  
Rowland Bismark Fernando Pasaribu ◽  
Dionysia Kowanda ◽  
Dian Kurniawan
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Public Ownership ◽  
Board Size ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to investigate the relationship earnings management and mechanisms of goodcorporate governance (managerial ownership, institutional ownership, public ownership, the auditcommittee, board size, and proportion of independent board) on the disclosure of corporate socialresponsibility on companies listed in Indonesia Stock Exchange period 2009-2013. Analysis techniqueused is multiple linear regression. From the empirical result, the study found that in partialmanagerial ownership, board size, and proportion of independent board significant influence, whilevariable earnings management, public ownership, and the audit committee did not significantly affectthe disclosure of corporate social responsibility.Keywords: Corporate Social Responsibility, Earnings Management, Good Corporate Governance

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