Analisis Karakteristik Dewan Direksi dan Struktur Kepemilikan terhadap Manajemen Laba Perusahaan di BEI 2016-2020

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 269-281
Author(s):  
Mardianto Mardianto ◽  
Chintia Chintia
Keyword(s):  
Earnings Management ◽  
Board Of Directors ◽  
Firm Size ◽  
Boards Of Directors ◽  
Audit Quality ◽  
Family Ownership ◽  
Board Independence ◽  
Return On Assets ◽  
Board Size ◽  
Negative Effect

This study aims to investigate the influence of women's boards of directors on earnings management. The dependent variable in this study is earnings management using the Discretionary Accruals measurement method with the Modified Jones Model. The independent variables used are women board of directors, board size, board independence, audit quality, family ownership, blockholder ownership, leverage, Return on Assets (ROA), and firm size. This study used a data sample of 381 companies with the period of 2016 to 2019 with a purposive sampling method. The research data tested by panel regression testing using Eviews and SPSS application. The results of this study are women board of directors, board size, board independence, audit quality, family ownership, blockholder ownership, and firm size do not have a significant effect on earnings management. Meanwhile, leverage has a significant negative effect on earnings management and Return on Assets (ROA) has a significant positive effect on earnings management.

scholarly journals Determinants of board composition: Evidence from Tunisian companies

2006 ◽  
Vol 3 (2) ◽  
pp. 165-173
Author(s):  
Sonda Marrakchi Chtourou ◽  
Soumaya Ayedi ◽  
Yosra Makni Fourati
Keyword(s):  
Board Of Directors ◽  
Firm Size ◽  
Boards Of Directors ◽  
Positive Relationship ◽  
Board Composition ◽  
Board Independence ◽  
Debt Ratio ◽  
Organizational Complexity ◽  
The Board Of Directors ◽  
Board Representation

This study focuses on the composition of boards of directors in the Tunisian context. We model the composition of the board of directors as a function of alternative governance mechanisms, some board characteristics and other control variables. On a sample of 97 Tunisian firms, we find evidence that the proportion of outsiders on the board of directors is positively associated with large block, institutional and overseas ownerships, and board size. We document that the CEO duality is associated with a decrease in the board independence. We fail to find evidence that increased debt ratio to total assets is inversely associated with the outside board representation. While we predict a positive relationship between the board independence and the firm size, the organizational complexity and the quotation status; our results generally do not support this conjecture

scholarly journals PENGARUH LEVERAGE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN

2019 ◽  
Vol 20 (1) ◽  
pp. 13-20
Author(s):  
STEFANI MAGDALENA CHANDRA ◽  
INDRA ARIFIN DJASHAN
Keyword(s):  
Earnings Management ◽  
Board Of Directors ◽  
Firm Size ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Regression Method ◽  
Managerial Ownership ◽  
Firm Age ◽  
Multiple Regression Method

The aim of this research is to provide empirical evidence about the effect of profitability, leverage, firm size, audit quality, firm age, board of commissioner, board of directors, audit comittee, and managerial ownership on earnings management. Population of this research are non-financial companies listed in Indonesia Stock Exchange from 2012-2016. The samples of this study are 310 data using purposive sampling method. This research uses multiple regression method for data analysis. The result of this research shows that board of commissioner have effect on earnings management but , leverage, firm size, audit quality, firm age, board of directors, audit comittee, and managerial ownership do not have effect on earnings management.

scholarly journals PENGARUH BOARD SIZE PADA NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING

2018 ◽  
pp. 2217
Author(s):  
A.A Pt. Agung Mirah Purnama Sari ◽  
Ni Ketut Rasmini ◽  
I Gst. Ayu Nyoman Budiasih
Keyword(s):  
Earnings Management ◽  
Board Of Directors ◽  
Firm Value ◽  
Stock Exchange ◽  
Empirical Test ◽  
Test Results ◽  
Manufacturing Companies ◽  
Board Size ◽  
Negative Effect ◽  
Positive Effect

This study aims to examined the effect of board size on firm value by using earnings management as an intervening variable. Data were collected from 150 manufacturing companies listed in Indonesia Stock Exchange in the period 2012 – 2015. 84 samples were selected using stratified random sampling method. Data analysis techniques used in this study was the path anlysis. Based on empirical test results can be concluded that board size, board of directors, board of independent commissioner, and board of non independent commissioner has positive effect on firm value. Variable of board size and board of directors has positive effect on earnings management. Meanwhile, board of independent commissioner and board of non independent commissioner has negative effect on earnings management. Variable earnings management negatively affect firm value and the mediation test results show that earnings management is not able to mediate the association between board size with the firm value.

scholarly journals PENGARUH KUALITAS AUDIT DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI

2016 ◽  
Vol 3 (1) ◽  
pp. 21
Author(s):  
Arvitha Dinda Rosena ◽  
Susi Dwi Mulyani ◽  
Bambang Prayogo
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Audit Quality ◽  
Analysis Data ◽  
Earning Management ◽  
Research Model ◽  
A Value ◽  
Negative Effect ◽  
Debt Covenant ◽  
Positive Effect

<p><em>This study used one research model to obtain empirical evidence about the effedts of audit quality and debt covenant on earning management with firm size as moderation variable. Variables used in this research model are audit quality, debt covenant, firm size and earnings management.</em></p><p><em>Sampel on this research is manufacture company listed in Bursa Efek Indonesia for period 2012 – 2015. Based on purposive sampling, sampel that used for this research is 71 company with four year period, so there ar 284 samples. Analysis data method that used for this research is SPSS version 17, with a value of significance was set at 5%.</em></p><p><em>The result of the research concludes that the audit quality does not have an negative effect to earnings management. Meanwhile, leverage have a negative significant effect to earnings management. This research also concludes if firm size is not meoderate the negative effect of audit quality to earning managements. However, firm size is moderating the positive effect of leverage to earning management</em><em>.</em><em> </em></p>

scholarly journals Effectiveness of The Board of Directors and Company Performance: Corporate Governance Perspective in Indonesia

2021 ◽  
Vol 6 (1) ◽  
pp. 17-27
Author(s):  
Ririh Dian Pratiwi ◽  
Anis Chariri
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Board Independence ◽  
Company Performance ◽  
Board Size ◽  
The Board Of Directors ◽  
Negative Effect

The purpose of this study was to determine the effect of board size, board independence, and board activity on company performance from a corporate governance perspective. This study uses a quantitative approach. IDX issuers in the manufacturing sector registered in 2017-2018 are the research population. The samples were obtained using the purposive sampling method. Based on the criteria, the samples in this study were 146 companies. This study uses multiple linear regression analysis. This study found that board size has a negative effect on ROA, but has an effect on and is positively correlated with ROE. Board independence has a positive effect on the achievement of company ROA and ROE. While the third variable, namely board activity does not affect the achievement of ROA and ROE of the company. Based on the limitations, further research is expected to be able to explore other factors that are relevant in influencing company performance during and after the COVID 19 pandemic, for example, namely external factors. Keywords: Board of Directors, Corporate Governance, Company performance

scholarly journals TATA KELOLA PERUSAHAAN, ALIRAN KAS BEBAS DAN MANAJEMEN LABA

2019 ◽  
Vol 21 (2) ◽  
pp. 141-154
Author(s):  
FLORENCIA ◽  
MEINIE SUSANTY
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Firm Size ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Free Cash Flow ◽  
Return On Assets ◽  
Quality Audit

The purpose of this study is to examine the factors that influence earnings management on non financial companies that listed in Indonesia Stock Exchange. These factors are firm size, audit quality, audit committee, institutional ownership, return on assets, leverage, and free cash flow. Population of this research are non financial companies listed in Indonesia Stock Exchange from 2015-2017. The samples of this study are selected by using purposive sampling method and 558 data are taken. This research used a modified Jones model to calculate discretionary accruals values. This research used multiple regression analysis to determine the relationship between the factors and earnings management. The result of this study shows that return on assets, leverage, and free cash flow have effect on earnings management. On the other hand, firm size, audit quality, audit committee, institutional ownership do not have significant effect on earnings management.

scholarly journals Determinants of Earnings Management and Its Implications on the Integrity of the Financial Statements

2019 ◽  
Author(s):  
Andry Priharta ◽  
Dewi Puji Rahayu
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Audit Quality ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Quality Factors ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to estimate and analyze the effect of corporate governance, audit quality, firm size, and leverage towards earnings management and its implications on the integrity of the financial statements, either partially or simultaneously. The research method used is panel data regression analysis. By using purposive sampling method, there are six companies that consistently follow corporate governance perception index (CGPI) program from 2010 to 2015 and listed on the Indonesia Stock Exchange.The results show that, in the first model, CGPI partially has a significant negativeeffect,auditqualitypartiallyhasasignificantnegativeeffect,firmsizepartially has a significant negative effect, leverage partially has a significant positive effect, on earnings management. CGPI, audit quality, firm size, and leverage simultaneously have significant effect on earnings management. In the second model, CGPI partially has a significant negative effect, audit quality has a significant negative effect, firm size has a significant negative effect, leverage has a significant positive effect, on earnings management. CGPI, audit quality, firm size, leverage, and earnings management simultaneously have significant effect on the integrity of the financial statements. According to these results, the company should maintain and improve corporate governance practices, uses the auditor services that have six quality factors (competence, independence, specialization, audit tenure, peer review, and affiliation), conveypositiveinformationrelatedtothecompanyandapplylowdebtratiowithgood planning. The investor should choose to invest in the companies that implement good corporate governance, using qualified audit services, investment priorities in large companies, and companies with low leverage.

Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit

2018 ◽  
Vol 16 (2) ◽  
pp. 30
Author(s):  
Dwikky Darmawan ◽  
Weny Putri
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Service Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Political Connection ◽  
Discretionary Accrual

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.

scholarly journals THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

2019 ◽  
Vol 6 (1) ◽  
pp. 19
Author(s):  
Mayasari Mayasari ◽  
Ayu Yuliandini ◽  
Intan Indah Permatasari
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Company Size ◽  
Negative Effect ◽  
Positive Effect

<p><em>The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.</em><em> </em></p>

scholarly journals The Impact of Corporate Governance on Profitability of Conventional Banks Operating in Pakistan

2020 ◽  
Vol 1 (4) ◽  
pp. 260-267
Author(s):  
Hafiz Muhammad Naveed ◽  
Shoaib Ali ◽  
Yao Hongxing ◽  
Saqib Altaf ◽  
Jan Muhammad Sohu
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Banking Sector ◽  
Board Independence ◽  
Return On Assets ◽  
Board Size ◽  
Return On Equity ◽  
Board Directors ◽  
Conventional Banks ◽  
The Impact

The key purpose of present research study to examine the association among corporate governance and profitability banks in developing counties. For such primary objective, annually based data collected from 2004 to 2016. The data taken from annual financial reports which issued by conventional banks.  We have used ADF (Augmented Dickey Fuller) test to examine the unit-root of variables. Moreover, the multiple linear regression utilized for hypothetical estimation. The results indicates that corporate governance and conventional banks profitability of Pakistan are bidirectional (positive-negative) associated to each other. In addition, the board size (Board Directors) is negatively associated with Return on assets and return on equity of banks. Similarly, the board independence (Insider-Outsider Board Directors) is positively influenced to return on assets and return on equity of conventional banks of Pakistan. The overall findings shows that board size and board independence are highly associated with return on equity than return on assets. Moreover, banking sector in developing countries the board size should contain on appropriate strength and acquire more professional and qualified staff. An optimal number of directors in a board size there is a need of commercial banks as to increase the profitability. To enhance the investors’ confidence with the bank there is also a need of the commercial banks to increases the board independency.

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