PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE, DAN PENYAJIAN OTHER COMPREHENSIVE INCOME TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Properti Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016)

2019 ◽  
Vol 7 (3) ◽  
Author(s):  
Herry Winarto ◽  
JMV Mulyadi
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Fixed Effect Model ◽  
Audit Committees ◽  
Test Results ◽  
Comprehensive Income ◽  
Effect Model ◽  
Other Comprehensive Income ◽  
Selection Of

<em>This study aims to examine the influence of audit committees, firm size, leverage and disclosure of other comprehensive income on earnings management in property companies listed on the Indonesia Stock Exchange 2012-2015. This study uses quantitative data that has been published in Indonesia Stock Exchange (BEI). Where the sample used in this study as many as 153 consisting of 201 companies that meet the criteria of research, because this study using purposive sampling method in the selection of samples. While the method of data analysis using SPSS regression version 22. The test results are done using fixed effect model. The result of partial test (t test) obtained by company size, and leverage, influence to earnings management, while audit committee and other comprehensive income have no effect to earnings management. Where the error rate used is 5% or 0.05 at a significant level of 95%.</em>

scholarly journals Pengaruh Dewan Komisaris Independen dan Komite Audit terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017

2019 ◽  
Vol 2 (1) ◽  
pp. 88
Author(s):  
Anton Ferry Ananda ◽  
Santi Andriani
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Quantitative Methods ◽  
Annual Report ◽  
Regression Coefficient ◽  
Stock Exchange ◽  
Secondary Data ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Partial Regression Coefficient

This study aims to determine the effect of independent commissioners and audit committees on earnings management. This research uses quantitative methods. The data used in this study are secondary data, i.e. data obtained through existing sources and do not need to be collected by the researcher themselves. The data is in the form of an annual report issued by companies listed in the 2015-2017 period which are listed on the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The results showed that the independent board of commissioners and the audit committee had no simultaneous effect on earnings management. This is consistent with the results of the simultaneous regression coefficient test (Test F) which shows the calculated F value is smaller than the F table, and with a determinant value of 3.1%. Partially the independent board of comissioners and audit committee has no effect on earnings management. Based on the results of the partial regression coefficient test (t test) on the variable independent commissioners and the audit committee showed a significance value greater than 0.05, so it was concluded that the two variables in this study had no effect on earnings management.Keywords: Audit Committee, Independent Board of Commissioners, Profit Management, Finance

scholarly journals Earning Management and the Effect Characteristics of Audit Committee, Independent Commissioners: Evidence from Indonesia

2020 ◽  
Vol 21 (2) ◽  
pp. 569-587
Author(s):  
Enny Susilowati Mardjono ◽  
Yahn-Shir Chen
Keyword(s):  
Earnings Management ◽  
Internal Control ◽  
Audit Committee ◽  
Stock Exchange ◽  
Best Interests ◽  
Audit Committees ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Common View ◽  
Wide Range

This study aimed to investigate the effect of the independent commissioner and of the characteristics of the audit committee (measured by auditor size, independence, expertise, and activities) on the efficient or opportunistic earnings management. In terms of those companies listed on Indonesia Stock Exchange. The sample consists of 186 observations of those manufacturing companies in Indonesia Stock Exchange during the 2013-2018. Using panel regression fixed effect method, independent commissioners are found to have a significant effect on reducing earnings management. Based on The Positive Accounting Theory, the efficient perspective will occur when the compensation contract and internal control system, including monitoring done by the board of commissioners, limit the common view opportunistic manager and motivate the manager to choose the right accounting policy. The effective monitoring conducted by an independent commissioner can reduce agency costs because management prioritizes the best interests of shareholders by maximizing company resources. Furthermore, it was found that audit committee size can reduce earning management. It is due to the wide range of skills possessed by audit committee members to exercise oversight over management. Audit committees with accounting and financial expertise can reduce earnings management. This part of finding indicates that audit committee may tend to uphold conservative as accounting mechanism. Accounting conservatism has an important role to play in restricting opportunistic management behavior.

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 Audit Committee and Earnings Management: The Role of Gender

2020 ◽  
Vol 23 (3) ◽  
pp. 379
Author(s):  
Widya. A. Sudarman, Widi Hidayat
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Audit Committee ◽  
Stock Exchange ◽  
Risk Averse ◽  
Gender Theory ◽  
Reporting Process ◽  
Selection Of

This study has a purpose to investigate the effect of committee audit on earnings management. Using a sampel of companies companies listed in Indonesia Stock Exchange (IDX) 2013-2017. Results of this study shows that gender of audit committee significantly effect earnings management, it explains that female on audit committee are more careful and allow for discretion in terms of financial reporting. The results explain gender theory that women are more risk averse and ethical than men. This research provides new insights for management so that they can consider gender in the selection of committee audit to be appointed by the company with regard to the financial reporting process.

scholarly journals Pengaruh Board Diversity terhadap Manajemen Laba

2019 ◽  
Vol 4 (2) ◽  
pp. 223-233
Author(s):  
Dewi Fatimah
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Random Effect ◽  
Gender Diversity ◽  
Random Effect Model ◽  
Fixed Effect Model ◽  
Ordinary Least Squares ◽  
Least Squares Regression ◽  
Board Diversity ◽  
Effect Model

This study examines the effect on board diversity against earning management. The used samples are non-financial companies listed on the Indonesia Stock Exchange from 2010 to 2013. The data collection method using a purposive sampling method and data used are panel data. The regression used is ordinary least squares regression (OLS) with a fixed-effect model approach and the random effect model. The results showed that board diversity proxied by gender, age, education, and tenure no significant effect on earnings management, whereas the diversity proxy board with tenure significant effect on earnings management. Earnings management using discretionary accruals proxy and use a proxy for board gender diversity, age, minority education, and tenure.

FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode 2010-2015)

2016 ◽  
Vol 6 (2) ◽  
pp. 11
Author(s):  
Syarifah Rabi’ah Andawiyah ◽  
Astri Furqani
Keyword(s):  
Earnings Management ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Economic Benefits ◽  
Audit Committees ◽  
Return On Assets ◽  
The Board Of Directors

Earnings management in a practical level is the deliberate actions carried out by the company's management to affect earnings in the process of preparation of financial statements that are used to assess a company and usually management provides information about the economic benefits which were not experienced by the company for personal purposes as well as to increase the value of the company. This study aimed to examine the effect of the Return on Assets (ROA), institutional ownership, the percentage of public shares, the board of directors, audit committees and leverage partially or simultaneously on earnings management during the period 2010-2015. The population in this study is a sub company's automotive sector and the components listed in the Indonesia Stock Exchange by using purposive sampling method. Data were analyzed using multiple linear regression analysis. The results of hypothesis shows that (1) partially there is influence between the Return on Assets (ROA), commissioners and leverage to earnings management, but there is no influence between institutional ownership, the percentage of public shares and the audit committee on earnings management (2) is simultaneously a influence between the return on Assets (ROA), institutional ownership, the percentage of public shares, the board of directors, audit committees and leverage to earnings management.Keywords: earnings management, Return on Assets (ROA), institutional ownership, the percentage of public shares, the board of directors, audit committee, leverag

The Impact on Auditor Judgments of CEO Influence on Audit Committee Independence

2011 ◽  
Vol 30 (4) ◽  
pp. 129-147 ◽  
Author(s):  
Jeffrey R. Cohen ◽  
Lisa Milici Gaynor ◽  
Ganesh Krishnamoorthy ◽  
Arnold M. Wright
Keyword(s):  
Earnings Management ◽  
Financial Reporting ◽  
Audit Committee ◽  
Data Availability ◽  
Audit Committees ◽  
Undue Influence ◽  
Management Incentives ◽  
Auditor Judgments ◽  
The Impact ◽  
Selection Of

SUMMARY Despite the importance of audit committee independence in ensuring the integrity of the financial reporting process, recent research suggests that even when audit committees meet regulatory independence requirements, certain factors, such as undue influence by the CEO over the selection of the audit committee, may diminish the ability of its members to be substantively independent. This study investigates whether auditors consider CEO influence over audit committee independence when making audit judgments where management's incentives to manage earnings differ. In an experiment, we find that audit partners and managers waive a larger amount of a proposed audit adjustment when management's incentives for earnings management are low than when incentives are high. However, when management incentives are high, auditors are less likely to waive as much of an adjustment when the CEO has less influence over the audit committee's independence than when the CEO's influence is greater. In all, the results support our expectations that auditors consider CEO influence on audit committee independence in the resolution of contentious accounting issues. Data Availability: Contact the authors.

Corporate Governance, Earnings Management dan Kinerja Perbankan di Indonesia

2019 ◽  
Vol 16 (1) ◽  
pp. 68
Author(s):  
Made Ratih Baskaraningrum ◽  
Agus Fredy Maradona
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Management Practices ◽  
Banking Industry ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Good Corporate Governance

ABSTRACT            The purpose of this research is to investigate the concept of the importance of the role of good corporate governance in the banking industry in Indonesia. Specifically, this study intends to examine whether good corporate governance plays a role in improving company performance, especially by limiting earnings management practices. This study focuses on banking companies in Indonesia that are listed on the Indonesia Stock Exchange (IDX). Determination of company samples in this study was carried out by purposive sampling method, with the criteria of banking companies listed on the Indonesia Stock Exchange during the 2014-2016 period. The data collection method used in this study was the method of documentation study. The data analysis method used is Path Analysis.The results of the Square Multiple Correlation for earnings management amounted to 0.795 and banking performance was 0.860, so for earnings management variables influenced by managerial ownership, institutional ownership, the size of the independent board of commissioners, the audit committee amounted to 79.5%. While banking performance variables are influenced by managerial ownership, institutional ownership, board of commissioners size, the proportion of independent commissioners, audit committees and earnings management is 86%. Empirical benefits in research are about the application of corporate governance, earnings management and financial performance in the banking industry in Indonesia. The practical benefits in this study can provide benefits for companies in the application of appropriate corporate governance and benefits for investors who invest their capital in the company and can also be taken into consideration for companies to reduce profit management in the company so as to improve banking performance in Indonesia.

scholarly journals PENGARUH KEPEMILIKAN ASING, KOMISARIS INDEPENDEN, LEVERAGE DAN KOMITE AUDIT TERHADAP PEMILIHAN AUDITOR PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BEI

2021 ◽  
Vol 26 (2) ◽  
pp. 9-21
Author(s):  
Istiqomah Wardani ◽  
Poppy Indriani ◽  
Septiani Fransisca
Keyword(s):  
Logistic Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Industrial Sector ◽  
Audit Committees ◽  
Research Hypothesis ◽  
Negative Effect ◽  
Selection Of

This study aimed to test whether the influence of foreign ownership, independent commissioners, leverage and audit committee on auditor selections. Using 44 industrial sector companies as populations listed on the Indonesia Stock Exchange from 2014 to 2017. The research hypothesis was tested using logistic regression. The results of the study concluded that foreign ownership, leverage, and audit committees did not affect the selection of auditors, while independent commissioners had a negative effect on the selection of auditors.

scholarly journals IMPLIKASI TEORI AKUNTANSI POSITIF DAN TEORI KEAGENAN DALAM PRAKTIK MANAJEMEN LABA

2021 ◽  
Vol 25 (2) ◽  
pp. 548
Author(s):  
Suripto Suripto ◽  
Supriyanto Supriyanto2
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Audit Committee ◽  
Stock Exchange ◽  
Control Variable ◽  
Audit Committees ◽  
Accounting Theory ◽  
Size Variable ◽  
Positive Accounting Theory

The purpose of this study is to test positive accounting theory by analyzing the effect of audit committees, independent commissioners on earnings management through debt hyphothesis testing, bonus motivation on earnings management, by adding the firm size variable as a control variable on earnings management in banking companies listed on the Indonesia Stock Exchange 2015-2020. The results of the study confirm that the independent commissioners partially have a significant influence on earnings management. The audit committee has a significant effect on earnings management and bonus motivation has no effect on earnings management and debt motivation has no effect on earnings management. While the firm size variable has no effect on earnings management. Simultaneously independent commissioners, audit committee, bonus motivation, and firm size have a significant effect on earnings management. This findings indicates that the motivation developed in positive accounting theory in earnings management.

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