scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE AND FINANCIAL DISTRESS ON REAL EARNINGS MANAGEMENT

2021 ◽  
Vol 11 (3) ◽  
pp. 285-306
Author(s):  
Santi Yopie ◽  
Erika - Erika
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Financial Distress ◽  
Audit Committee ◽  
Audit Quality ◽  
Test Validity ◽  
Real Earnings Management ◽  
Family Ownership ◽  
Validity And Reliability ◽  
Good Corporate Governance

This research aims to analyze the effect of good corporate governance and financial distress on real earnings management. The sample in this study is a manufacturing company listed on Indonesia Stock Exchange for the 2016-2020 period. Data collection in this study was carried out using secondary data taken from the company's financial statement. The data were analyzed and tested using the SPSS 25 program to test descriptive statistics and outlier tests. The Smart PLS 3.0 program was used to test validity and reliability, test quality indexes, and test hypotheses. The results of this study indicate that institutional ownership has a significant effect on real earnings management, managerial ownership has no significant effect on real earnings management, family ownership has no significant effect on real earnings management, the audit committee has a significant effect on real earnings management, audit quality has a significant effect on management. Financial distress has a significant effect on real earnings management. The moderating variable in this study proves that family ownership has no significant effect on real earnings management which is moderated by political connections.  

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,

The Effect of Board of Director Composition and Audit Committee Expertise on The Real Earnings Management in Indonesia

2020 ◽  
Vol 2 (1) ◽  
pp. 110-117
Author(s):  
Feby Astrid Kesaulya ◽  
Weny Putri ◽  
Dewi Sri
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Good Governance ◽  
Real Earnings Management ◽  
The Real ◽  
Board Of Director ◽  
Good Corporate Governance ◽  
Board Director ◽  
Real Activities Manipulation

The Objective of this research was to prove that the implementation of good corporate governance will have an effect on the real activities manipulation which was done by the management. The implementations of good governance used by this research are board of director composition and audit committee expertise. This research was conducted in Indonesia by using 306 firm years’ observations. The result of this research showed a different result from previous researches. This research showed that the implementation of good corporate governance in the form of board director composition and audit committee expertise do not impact the practice of real activities manipulation. Or, in other words some of the good corporate governance tool could not mitigate the real activities manipulation in the company.

Audit committee effectiveness, audit quality and earnings management: a meta-analysis

2016 ◽  
Vol 58 (2) ◽  
pp. 179-196 ◽  
Author(s):  
Zgarni Inaam ◽  
Halioui Khamoussi
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Audit Quality ◽  
Good Governance ◽  
Meta Analysis ◽  
Negative Relationship ◽  
Real Earnings Management ◽  
Institutional Setting ◽  
Content Type

Purpose – Many researchers, in several contexts, have investigated the influence of audit committee effectiveness and audit quality variables on reducing the extent of earnings management, and empirical evidence is rather inconsistent. Design/methodology/approach – The aim of this paper is to meta-analyze the results of 58 prior studies that examined whether differences in results are related to moderating effects associated with corporate governance mechanisms or measures of earnings management. Findings – The findings show that the meta-analysis identifies many significant relationships. The independence of the audit committee, its size, expertise and the number of meetings have a negative relationship with earnings management. Similar negative relationships exist between auditor size, specialization and earnings management. Research limitations/implications – This study contributes to the corporate governance literature. Further, recognizing the function of an audit committee and audit quality shows the value of considering an institutional setting in governance research. This study is significant to academic and practitioner literatures, policy makers and professional accounting bodies as it shows that governance reforms promote companies to adopt good governance practices. The results also give useful information to investors in examining the effect of audit committee characteristics and audit quality on earnings quality. Originality/value – This study extends existing research on audit committee and audit quality to oversee both accrual and real earnings management using meta-analysis. Thus, this study has the potential to help stakeholders, board of directors, regulators and auditors, who are related with enhancing the supervision of firms and reducing the opportunities given to managers, to engage in earnings management.

scholarly journals Pengaruh Corporate Governance, Profitabilitas, Leverage, dan Kualitas Audit Terhadap Real Earnings Management

2018 ◽  
Vol 2 (1) ◽  
pp. 35
Author(s):  
Clarissa Maya Devi
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Total Sample ◽  
Real Earnings Management ◽  
Manufacturing Company ◽  
Corporate Governace

 Abstract :The purpose of this study is to examine the affects of corporate governace, profitability, leverage and audit quality on real earnings management in manufacturing company  listed in Indonesia Stock Exchange during period 2014 until 2016. The total sample of this research was 63 manufacture companies. The result of this research shows that   profitability and audit quality has positive and significant affects on real earnings management, but corporate governance   and leverage has no effect on real earnings management. Keywords :Real Earnings Management, Corporate Governance, Audit Committee Meetings, Audit Committee of Accounting Experts, Profitability, Leverage, Audit Quality.

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 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 PENGARUH FINANCIAL DISTRESS, REAL EARNINGS MANAGEMENT DAN CORPORATE GOVERNANCE TERHADAP TAX AGGRESSIVENESS

2018 ◽  
Vol 1 (2) ◽  
pp. 163-182
Author(s):  
Sholehudin Adi Nugroho ◽  
Amrie Firmansyah
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Financial Distress ◽  
Audit Committee ◽  
Opposite Effect ◽  
Stock Exchange ◽  
Real Earnings Management ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Approach Method

This study is aimed to examine the effect of financial distress, real earnings management, and corporate governanceon tax aggressiveness. Using samples from manufacturing companies listed on the Indonesia Stock Exchange in the period 2011 to 2015, the data will be examined with fixed effect approach method. The results of this study indicate that financial distress does not affect on tax aggressiveness. While from real earnings management variables, only through manipulation of sales as which affects positive significantly on tax aggressiveness. On the contrary, manipulation of the production and manipulation of discretionary expenses precisely give the opposite effect. In addition, corporate governance consists of the audit committee and the percentage of institutional ownership can reduce tax aggressiveness, meanwhile the third measure (the percentage of independent commissioners) shows the opposite result..

scholarly journals Bank Financial Distress Condition Based on Ownership Structure, Audit Committee Characteristic, and Internet Financial Reporting Effect

2020 ◽  
Vol 10 (2) ◽  
pp. 165-182
Author(s):  
Permata Ayu Widyasari ◽  
Evelyn Christina Kurniawan
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Firm Size ◽  
Ownership Structure ◽  
Financial Literacy ◽  
Financial Distress ◽  
Audit Committee ◽  
Audit Quality ◽  
State Ownership ◽  
Good Corporate Governance

The research objective is to identify ownership structure, audit committee characteristics, and internet financial reporting impact on banking financial distress. Populations of this study are the banking sector which is registered in Indonesia Stock Exchange 2010-2018. This study use logistic regression method, which is done twice for the period 2010-2018 and the period 2018. Dependent variable in this study is financial distress (FD). Independent variables in this study are state ownership (SO), ownership concentration (OC), blockholder ownership (BO), management ownership (MO), director ownership (DO), audit committee structure (ACS), audit committee composition (ACC), audit committee meeting frequency (ACMF), audit committee financial literacy (ACFL), dan internet financial reporting (IFR). Control variables in this study are firm age (AGE), firm size (SIZE), dan Audit Quality (AQ). The result shows a positive significant impact on audit committee financial literacy in is financial distress. The state ownership has a negative significant impact on financial distress for 2010-2018 data. This result is not supported by 2018 data, due to changes in government priority. Firm size as control variable has negative significant impact on financial distress. This research emphasizes that good corporate governance and internet financial reporting roles need to be evaluated in banking sector.Keywords: Ownership Structure, Audit Committee Characteristic, Internet Financial Reporting, Financial Distress, Good Corporate Governance

scholarly journals Pengaruh Corporate Governance dan Kualitas Audit terhadap Pencegahan Kecurangan

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Sarah Fadlilah Sanusi ◽  
Sutrisno Sutrisno ◽  
Darmo H Suwiryo
Keyword(s):  
Corporate Governance ◽  
Research Method ◽  
Audit Quality ◽  
Sampling Technique ◽  
Research Data ◽  
Validity And Reliability ◽  
Fraud Prevention ◽  
Analysis Techniques ◽  
Simultaneous Test ◽  
Good Corporate Governance

ABSTRACTThe purpose of this study is to examine the effect of good corporate governance and audit quality on fraud prevention. The research method used is quantitative method is a method of research data in the form of numbers and analysis using statistics. The population used is all employees at CV. Agung Mas Motor, Sukabumi City, amounting to 35 people. The sample is determined by nonprobability sampling with a saturated sampling technique. Sources of data used in the form of data collection carried out through the distribution of questionnaires that have been tested for validity and reliability. Data analysis techniques use hypothesis testing using SPSS 24. The results of research and data processing show that Corporate Governance has a significant effect on Fraud Prevention and Audit Quality that have no significant effect on Fraud Prevention. The results of simultaneous test between Corporate Governance and Quality Audit have a significant effect toward fraun prevention. ABSTRAKTujuan dari penelitian ini adalah untuk menguji pengaruh good corporate governance dan kualitas audit terhadap pencegahan penipuan. Metode penelitian yang digunakan adalah metode kuantitatif dan analisis menggunakan statistik. Populasi yang digunakan adalah semua karyawan di CV. Agung Mas Motor, Kota Sukabumi, berjumlah 35 orang. Sampel ditentukan oleh nonprobability sampling dengan teknik sampling jenuh. Sumber data yang digunakan dalam bentuk pengumpulan data dilakukan melalui penyebaran kuesioner yang telah diuji validitas dan reliabilitasnya. Teknik analisis data untuk pengujian hipotesis menggunakan SPSS 24. Hasil penelitian dan pengolahan data menunjukkan bahwa Tata Kelola Perusahaan memiliki pengaruh signifikan terhadap Pencegahan Penipuan sementara Kualitas Audit tidak memiliki pengaruh signifikan terhadap Pencegahan Penipuan. Hasil uji simultan antara Tata Kelola Perusahaan dan Audit Kualitas memiliki pengaruh yang signifikan terhadap pencegahan kecurangan.

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