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

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.

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

Jurnal Akuntansi Indonesia ◽

10.30659/jai.4.1.66-82 ◽

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.

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PENGARUH EARNINGS MANAGEMENT TERHADAP EARNINGS QUALITY

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5078 ◽

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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PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Food and Baverages Yang Terdaftar di BEI

JURNAL KOMPETITIF ◽

10.47885/kompetitif.v6i2.293 ◽

2020 ◽

Vol 6 (2) ◽

pp. 91

Author(s):

Pipit Rabiatun ◽

Irianto Irianto ◽

Indah Ariffianti ◽

Baiq Kisnawati

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Managerial Ownership ◽

Analysis Method ◽

Discretionary Accrual ◽

Corporate Governance Mechanisms ◽

Method Analysis

This study is aimed to examine the effect of corporate governance mechanisms, such as, independent board of. commissioner composition, board of commisioner size, audit committee, institutional ownership, and managerial ownership toward profit management. This research used 5 of food company and Baverages that was listed in Indonesia stock Exchange since 2014-2018. The sample of this research are selected by purposive sampling method. Analysis method of this research used multiple regression. Earnings management measured by using discretionary accrual. The result of this study showed that the result of regression as follow: = 7,365 + 0,631 XI + 0,553 X2 + 0,583 X3 + 0,674 X4 + 0,768 X5 + e. However the result of variable: (1) Composition of independent commissioner council has the effect of significant at profit management. It was proved by t value is higher than t table that was 4,291 > 2,085. (2) Standard of commissioner council has the effect of significant at profit management, it was proved by the result of t value is higher than t table that was 3,148 > 2,085. (3) the committee of audit has the effect of significant at profit management. It was proved by t value is higher than t value 3,569 > 2.085. (4) The ownership of constitutional has the effect of significant at profit management. It was proved by t value is higher than t table that was 4,422 > 2,085. (5) The ownership of managerial at profit management. It was proved by t value is higher than t table 5,618 > 2,085. (6) Composition of independent commissioner council, standard of commissioner council, the committee of audit, the ownership of constitutional, the ownership of managerial have the effect of significant at profit management. The result of calculation showed that f value that is 22,861, while f table 2,74 (22,861 > 2,74). It means that f value is higher than f table. The result of calculation of Composition of independent commissioner council, standard of commissioner council, the committee of audit, the ownership of constitutional, and the ownership of managerial showed that the value coofesien was 0,730 (73%) and the balance 0,270 (27%) it is described by other variable was not include in this research.

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PENGARUH KEPEMILIKAN KELUARGA DAN KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA

Jurnal Riset Akuntansi Dan Bisnis Airlangga ◽

10.31093/jraba.v3i2.123 ◽

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.

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EFEKTIVITAS KOMITE AUDIT DAN MANAJEMEN LABA RIIL

Jurnal Riset Akuntansi dan Keuangan ◽

10.21460/jrak.2015.112.16 ◽

2015 ◽

Vol 11 (2) ◽

pp. 157

Author(s):

Yuliani Yuliani ◽

Christine Novita Dewi

Keyword(s):

Empirical Study ◽

Earnings Management ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Educational Background ◽

Real Earnings Management ◽

Manufacturing Companies ◽

External Audit ◽

Independent Variable

h: 0px; "> This research is an empirical study of the audit committee effectiveness towards the company’stendency in conducting real earnings management. The purpose of this research is to obtain empiricalevidence the influence of educational background of the audit committee’s composition, diligence ofthe audit committee, audit committee’s relationship with related parties towards company’s tendencyin conducting real earnings management through sales manipulation, excessive production andreduction in discretionary cost. Sampling was done using purposive sampling method, which uses 117data of manufacturing companies that are listed in BEI (Indonesia Stock Exchange) in the period of2009 to 2012 that tend to conduct real earnings management. The independent variable used are theeducational background composition of the audit committee members, audit committee diligence isproxied by the frequency of the audit committee internal meetings, and the audit committeerelationships with related parties are proxied by the frequency of the external audit committeemeeting, the results showed that the more fulfilled the composition of the audit committee competence,the more numbers of internal and external meetings conducted by audit committee, the lower ofcompany tends to manage their earnings though real activities.Keywords: real earnings management, internal meetings, audit committee’s compositions, externalmeetings

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Mendeteksi Earnings Management Perusahaan Melalui Aktivitas RIIL

Jurnal Ekonomi ◽

10.24912/je.v25i1.627 ◽

2020 ◽

Vol 25 (1) ◽

pp. 66

Author(s):

Viriany, Liana Susanto, Henny Wirianata, Yanti

Keyword(s):

Earnings Management ◽

Empirical Evidence ◽

Multiple Regression ◽

Significant Influence ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Real Earnings Management ◽

Manufacturing Companies

This research was to obtained empirical evidence about the influence of leverage, profitability, institutional ownership, independent comissioner, audit committee to the Real Earnings Management of the manufacturing companies listed at Indonesian Stock Exchange from 2015-2017.This research uses 64 companies that were selected using purposive sampling method. In this study, the hypotheses tested using the multiple regression model.The results showed that only profitability has significant influence.

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AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Media Bisnis ◽

10.34208/mb.v12i2.919 ◽

2021 ◽

Vol 12 (2) ◽

pp. 139-152

Author(s):

WIDYAWATI LEKOK ◽

VERLIN RUSLY

Keyword(s):

Firm Size ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Ownership Concentration ◽

Manufacturing Companies ◽

Audit Report ◽

Accounting Firm ◽

Independent Variables ◽

Research Population

This research examines the factors that influence audit report lag. The independent variables in this research are firm size, profitability, solvability, accounting firm size, age of company, audit committee size, independent board of commissioners, and ownership concentration. Audit report lag as the dependent variable in this research. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. There are 228 data that meet the sample criteria. The samples are collected using purposive sampling method. This research is analyzed using multiple regression analysis. The result identified that firm size, profitability, age of company had influence on audit report lag. While solvability, accounting firm size, audit committee size, independent board of commissioners, and ownership concentration had no influence on audit report lag.

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THE INFLUENCE OF AUDIT COMMITTEE AND OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT

Jurnal Dinamika Akuntansi ◽

10.15294/jda.v8i1.9114 ◽

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>

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EFFECT OF CORPORATE GOVERNANCE (WOMAN’S EXECUTIVE BOARD), COMPANY SIZE AND LEVERAGE ON PROFIT MANAGEMENT

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ◽

10.30871/jama.v3i1.955 ◽

2019 ◽

Vol 3 (1) ◽

pp. 51-65

Author(s):

Siska Octaviani ◽

Ely Kartikaningdyah

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Multiple Regression ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Discretionary Accruals ◽

Company Size ◽

Manufacturing Companies ◽

Executive Board

The purpose of this study was to measure the effect of corporate governance (female membership), company size and leverage on profits in companies on the Indonesia Stock Exchange (BEI) in 2012-2016. The variables used in this study are size variables, and the variable used in this study is earnings management that uses discretionary accruals using the Dechow et. Al. (1995). Withdrawal of the research sample using purposive sampling method that gets 225 samples of manufacturing companies and data which are data panels. This study conducts multiple regression with multiple regression with Eviews version 10. The results of this study indicate that the female board of directors who are insightful with earnings management when the female board of commissioners, women's audit committee, company size, and leverage do not affect earnings management.

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

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i3.127 ◽

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.

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