CAN AUDIT COMMITTEE REDUCE REAL EARNINGS MANAGEMENT?

The objective of research was to give empirial evidence the influence of audit committee and directors on real earnings management (REM). The samples of this research consist of 336 data from 84 public manufacturing companies from 2013 until 2016 and selected by purposive sampling method. The result showed that the audit committee expertise and independence directors have significantly and postive influence on REM. The board of directors have significantly and negative influence on REM. The influence of audit committee tenure, size, meeting on REM is not significantly. The results of this reasearch shows that outsider of the firm like audit committee and independence directors can’t detect REM. The chance for management doing REM. While, board of directors as insider of the firm can detect and reduce REM.

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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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CORPORATE GOVERNANCE AND FIRM VALUE

Stability: Journal of Management and Business ◽

10.26877/sta.v3i2.7776 ◽

2020 ◽

Vol 3 (2) ◽

pp. 1-7

Author(s):

Falikhatun Falikhatun ◽

Devi Mulia Kumalasari ◽

Anis Wijayanto

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Firm Value ◽

Quantitative Data ◽

Audit Committee ◽

Sampling Method ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Industry Sectors ◽

Positive Effect

AbstrakTujuan penelitian ini untuk memperoleh bukti empiris tentang pengaruh Corporate Governance terhadap firm value. Metode penelitian ini dalam pengumpulan data digunakan data kuantitatif dengan metode purposive sampling. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di BEI periode 2014 sampai 2017, yang menghasilkan 316 perusahaan. Analisis data menggunakan regresi linear berganda. Kesimpulan dari penelitian ini, menunjukan hasil bahwa Corporate Governance yang diproksikan komisaris independen dan dewan direksi berpengaruh positif terhadap firm value, sedangkan komite audit tidak berpengaruh terhadap firm value, tetapi komisaris independen, dewan direksi dan komite audit secara bersama-sama berpengaruh terhadap firm value Saran yang peneliti usulkan yaitu sampel penelitian yang digunakan lebih banyak pada seluruh sektor industri, sehingga didapatkan sampel yang lebih kompehensif dan akurat, menggunakan proksi lain yang lebih mempengaruhi firm value .Kata Kunci : Komite Audite; Tata kelola perusahaan; Jajaran direktur; Nilai Perusahaan; Komisaris Independen.AbstractThe purpose of this study is to obtain empirical evidence about the influence of Corporate Governance on firm value. This research methodology in collecting data used quantitative data with purposive sampling method. The sample is a manufacturing companies listed on the IDX period 2014 to 2017, that resulted 316 companies. Data analysis used multiple linear regression. The results show that Corporate Governance which is proxied by independent commissioner and board of directors have positive effect on firm value, while audit committee has no effect on firm value, but independent commissioner, board of directors and audit committee together influence firm value. The suggestion that the researcher propose is the research sample that is used more in all industry sectors, to obtain a comprehensive and more accurate sample, using other proxions that further affect firm values.Keywords : Audite Committee; Corporate Governance; Board of Directors; Firm Value; Independent Commissior.

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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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Good Corpotare Governance dan Manajemen Laba di Perbankan Syariah

Journal of Islamic Finance and Accounting ◽

10.22515/jifa.v2i2.1925 ◽

2019 ◽

Vol 2 (2) ◽

Author(s):

Rosyid Nur Anggara Putra

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Board Of Directors ◽

Audit Committee ◽

Supervisory Board ◽

Islamic Banks ◽

Management Behavior ◽

Purposive Sampling ◽

Good Corporate Governance ◽

The Board Of Directors

Penelitian ini bertujuan untuk menguji pengaruh mekanisme Good Corporate Governance dengan variabel ukuran dewan komisaris, proporsi komisaris independen, ukuran dewan direksi, ukuran komite audit, ukuran dewan pengawas syariah, dan kompetensi dewan pengawas syariah terhadap manajemen laba pada bank syariah di Indonesia periode 2014-2018. Sampel ditentukan dengan teknik purposive sampling sehingga diperoleh 12 bank syariah sebagai sampel penelitian. Data dianalisis menggunakan regresi data panel dengan fixed effect model dengan software eviews 10. Hasil analisis menunjukkan bahwa ukuran dewan komisaris dan ukuran dewan pengawas syariah berpengaruh positif terhadap perilaku manajemen laba. ukuran komite audit berpengaruh negatif terhadap manajemen laba, sedangkan proporsi komisaris independen, ukuran dewan direksi, dan kompetensi dewan pengawas syariah tidak berpengaruh terhadap perilaku manajemen laba pada bank syariah di Indonesia.This study aims to examine the effect of Good Corporate Governance mechanism with variable size of the board of commissioners, the proportion of independent commissioners, the size of the board of directors, the size of the audit committee, the size of the sharia supervisory board, and the competence of the sharia supervisory board on earnings management in Islamic banks in the 2014-2018 period. The sample is determined by purposive sampling technique so that 12 Islamic banks are obtained as a research sample. Data were analyzed using panel data regression with fixed-effect models with software e-views 10. The results of the analysis showed that the size of the board of commissioners and the size of the sharia supervisory board had a positive effect on earnings management behavior. Audit committee size has a negative effect on earnings management, while the proportion of independent commissioners, the size of the board of directors, and the competence of sharia supervisory boards do not affect earnings management behavior in Islamic banks in Indonesia.

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Pengaruh Diversitas Dewan Komisaris dan Dewan Direksi Terhadap Kinerja Perusahaan (Studi Empiris: Perusahaan Manufaktur Di BEI Periode 2014-2018)

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v16i1.40 ◽

2021 ◽

Vol 16 (1) ◽

pp. 68-79

Author(s):

LILIS GUSTIANA ◽

Yeasy Darmayanti ◽

Meihendri Meihendri

Keyword(s):

Hypothesis Testing ◽

Board Of Directors ◽

Sampling Method ◽

Stock Exchange ◽

Educational Background ◽

Company Performance ◽

Manufacturing Companies ◽

Educational Backgrounds ◽

Age Diversity ◽

The Board Of Directors

This study aims to determine the effect of board of commissioners and board of directors diversity on company performance in manufacturing companies listed on the Indonesia Stock Excharge for the 2014-2018 period. By using purposive sampling method, obtained 45 samples of manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of hypothesis testing, it was found that the age diversity of the board of commissioners had no significant effect on company performance; the diversity of board of commissioners educational background had no significant effect on company performance, the diversity of board of commissioners tenure had a significant effect on company performance. While the diversity of board of directors age had a significant effect on company performance, diversity the of educational backgrounds of the board of directors does not have a significant effect on company performance, and the diversity of tenure of the board of directors does not have a significant effect on company performance. Keywords : Company Performance, Age, Education, Tenure, Board Of Commissioners Board Of Directors.

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PENGARUH DIVERSITAS DEWAN DIREKSI DAN KOMISARIS TERHADAP RASIO LEVERAGE PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PERIODE 2013

IQTISHODUNA ◽

10.18860/iq.v11i2.3705 ◽

2016 ◽

Vol 11 (2) ◽

pp. 84-89

Author(s):

Norma Zakia ◽

Subagyo Subagyo ◽

Fadia Zen

Keyword(s):

Board Of Directors ◽

Sampling Technique ◽

Manufacturing Companies ◽

Leverage Ratio ◽

Purposive Sampling ◽

Analysis Technique ◽

The Board Of Directors ◽

Study Population ◽

Linear Regressions

The purpose of this study is to determine the effect of board of directors and commissioner diversitieson leverage ratio. The study population includes all manufacturing companies listed on Indonesia StockExchange in the period of 2013. Samples were taken from 63 manufacturing companies listed on IndonesiaStock Exchange in the period of 2013 with a purposive sampling technique. The analysis technique used wasmultiple linear regressions. The results of this study show that the board of directors and commissioners donot significantly influence the leverage ratio.

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PENGARUH CORPORATE GOVERNANCE DAN DEFERRED TAX EXPENSE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Jurnal Akuntansi ◽

10.24964/ja.v5i1.254 ◽

2017 ◽

Vol 5 (1) ◽

pp. 25

Author(s):

Sri Suranta ◽

Rendi Rendi

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Sampling Method ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Deferred Tax ◽

Tax Expense

This study aims to find out the effect of corporate governance and deferred tax expense toward earnings management in Indonesia. Corporate governance represented by board of commissioner, independent commissioner, institutional ownership, and female commissioner. Sample in this study consists of 100 manufacturing companies in 2013 and 2014. Sample is taken using the purposive sampling method. Regression results show that institutional ownership, and deferred tax expense are influencing the earnings management, while the board of commissioner, independent commissioner and female comissioner are not. Keywords: corporate governance, deferred tax expense, earnings management

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Pengaruh Em, Size, Roe Dan Lev Terhadap Dpr Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2014-2016

Jurnal Ekonomi ◽

10.24912/je.v23i2.372 ◽

2018 ◽

Vol 23 (2) ◽

Author(s):

Rini Tri Hastuti

Keyword(s):

Earnings Management ◽

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Manufacturing Companies ◽

Return On Equity ◽

Purposive Sampling

The purpose of this research is to examine the effect ofearnings management, firm size, return on equity and dividend payoutratio on manufacturing companies listed in the Indonesian Stock Exchange in 2014-2016.The sample was determined by purposive sampling method. The research conducted by taking 117 manufacturing companies. The result of this research showed that earnings management and firm size have no significant effect on dividend payoutratio, while return on equity and leverage have significant effect on dividend payoutratio.

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Pengaruh Kepemilikan Keluarga, Ukuran Dewan Direksi, Dan Proporsi Direktur Independen Terhadap Tingkat Pengungkapan Sukarela

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i3.149 ◽

2019 ◽

Vol 1 (3) ◽

pp. 1376-1391

Author(s):

Ridwan Ridwan ◽

Mayar Afriyenti

Keyword(s):

Board Of Directors ◽

Voluntary Disclosure ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Independent Directors ◽

Family Ownership ◽

Board Structure ◽

Manufacturing Companies ◽

The Board Of Directors

This study aims to examine the effect of family ownership, board size, and the proportion of independent directors on the level of voluntary disclosure. This research is classified as causative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. By using the purposive sampling method, there are 57 companies as research samples. Family ownership is measured by the percentage of share ownership, the size of the board of directors is measured by the number of board of directors of the company, the proportion of independent directors is measured by the percentage of independent directors on board structure and voluntary disclosure is measured by the disclosure index. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple linear regression. The results of this study show Family ownership has a negative and significant effect on the level of voluntary disclosure. The size of the board of directors has a positive and significant effect on the level of voluntary disclosure, and the proportion of independent directors has a positive and not significant effect on the level of voluntary disclosure.

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Analisis Struktur Kepemilikan dan Good Corporate Governance terhadap Manajemen Laba pada Perusahaan di Bursa Efek Idonesia

Jurnal Ekobistek ◽

10.35134/ekobistek.v10i4.220 ◽

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.

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