PENGARUH MANAJEMEN LABA DAN CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN

This study aims to analyze the influence of earnings management and corporate governance on fraudulent financial statements. This research was conducted again to review the influence of earnings management and corporate governance on fraud. The population in this study is amanufacturing company listed on the Indonesian stock exchange. Based on the purposive sampling method obtained by 50 companies. The number ofobservations is 150 observations. The analysis used is logistic regression. The results in this study indicate that earnings management as measured by discretionary accruals and unexpected revenue per employee proves that there is no influence onfraudulent financial statements. Corporate governance as measured by managerial ownership, institutional ownership, board of commissioners, independent commissioners, independent audit committees does not affect on fraudulent financial statements.

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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 Good Corporate Governance Terhadap Manajemen Laba Perusahaan Sektor Barang Konsumsi

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v9i2.875 ◽

2021 ◽

Vol 9 (2) ◽

Author(s):

Veren Noviyanti ◽

Heti Herawati

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Audit Committee ◽

Stock Exchange ◽

Financial Statements ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Independent Variables ◽

Management Board ◽

Good Corporate Governance

Earnings management is a manager's deliberate action to manipulate financial statements with permissible limits with the aim of providing incorrect information for users of financial statements. The variables tested in this study consisted of independent variables and dependent variables. The independent variables tested in this study consisted of independent board of commissioners, managerial ownership, audit committee, and board of commissioners. While the dependent variable is earnings management as measured by the modified Jones model discretionary accruals. This study uses 52 data on manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2016 to 2019. Sampling using the purpose sampling method. All data obtained from the company's annual financial statements. The results of this research show that partially independent board of commissioners and managerial ownership have no effect on earnings management, while the size of the board of commissioners and audit committee has a positive effect on earnings management. Independent board of commissioners, managerial ownership, audit committee, and board of commissioners simultaneously have no effect on earnings management. Keywords: Good Corporate Governance, Earnings Management, Board of Independent Commissioner, Board of Commissioner, Audit Committee, Managerial Ownership

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Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan, dan Leverage Terhadap Praktik Manajemen Laba pada Perusahaan Sektor Industri Manufaktur di Bursa Efek Indonesia Periode 2005-2008

BISMA (Bisnis dan Manajemen) ◽

10.26740/bisma.v4n2.p102-118 ◽

2018 ◽

Vol 4 (2) ◽

pp. 102

Author(s):

YUYUN ISBANAH

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Stock Exchange ◽

Management Practice ◽

Institutional Ownership ◽

Discretionary Accruals ◽

Regression Result ◽

Managerial Ownership ◽

Total Debt ◽

Board Director

The objectives of the research is to empirically examine the influence of corporate governance, firm’s size, and firm’s leverage to earnings management practice. Corporate governance is proxied by managerial ownership, institutional ownership, sense of independent of director, and size of board director. Firm’s size is measured with logarithm of total assets. The firm’s leverage is proxied by total debt to total assets ratio. To detect earnings management this research using discretionary accruals (managed accruals) that measured with modified Jones models. The sample used in this research is manufacture companies that implement corporate governance and registered in Indonesia Stock Exchange during 2005 until 2008. The method of analysis of this research used multi regression. Result of this research shows that: (1) Simultaneously of institutional ownership, managerial ownership, presence of independent of director, size of director, size, and leverage have significant influence to earnings management. (2) Managerial ownership had not influence earnings management. (3) Institutional ownership had not influence earnings management. (4) Presence of independent of director had negatively influence earnings management. (5) Size of director had negatively influence earnings management. (6) Size had positively influence earnings management. (7) Leverage had negatively influence earnings management

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Kinerja Lingkungan, Manajemen Laba, Corporate Governance Dan Corporate Social Responsibility (CSR)

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i01.p22 ◽

2019 ◽

pp. 569

Author(s):

Putu Purnama Dewi ◽

I Gusti Ayu Emi Eka Yanti

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Earnings Management ◽

Environmental Performance ◽

Stock Exchange ◽

Institutional Ownership ◽

Audit Committees ◽

Managerial Ownership ◽

Corporate Social

Research on the influence of environmental performance on corporate social responsibility is still rarely studied. However, the influence of earnings management and corporate governance on corporate social responsibility has been investigated. This study used institutional ownership, managerial ownership, board of commissioners and audit committees as corporate governance’s proxy. This study aimed to investigate the influence of environmental performance, earnings management and corporate governance on corporate social responsibility by using mining companies that have been listed on the Indonesian stock exchange and are also registered with PROPER. In this study using multiple regression analysis method with 45 samples which showed the results of research that only environmental performance had an influence on corporate social responsibility, while earnings management, institutional ownership, managerial ownership, board of commissioners and audit committees did not affect corporate social responsibility. Keywords : Environmental performance, earnings management, corporate governance, corporate social responsibility.

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Pengaruh Praktik Good Corporate Governance Terhadap Praktik Manajemen Laba (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017)

Akuntansi dan Manajemen ◽

10.30630/jam.v13i2.42 ◽

1970 ◽

Vol 13 (2) ◽

pp. 75-92

Author(s):

Rahma Febrina ◽

Ulfi Maryati ◽

Ferdawati

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Board Of Directors ◽

Stock Exchange ◽

Institutional Ownership ◽

Discretionary Accruals ◽

Managerial Ownership ◽

Financial Reports ◽

Positive Direction ◽

Good Corporate Governance

Financial reports are a medium for companies to convey information about the accountability of management to the needs of external parties. Earnings management is a deliberate process of taking steps within the limits of general accounting principles both inside and outside the limits. This study aims to analyze the influence of good corporate governance consisting of independent board of directors, managerial ownership and institutional ownership on earnings management by using modified jones models with proxy discretionary accruals. The sample used was a banking company listing in the Indonesia Stock Exchange in the 2013-2017 period using purposive sampling with a sample of 22 companies and analyzed by multiple regression. The results of this study state that partially that the independent board of directors affects earnings management in a positive direction, while managerial ownership and institutional ownership do not affect earnings management. Simultaneously the board of commissioners, independent board of directors, managerial ownership and institutional ownership have no significant effect on earnings management.

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Pengaruh Struktur Corporate Governance terhadap Integritas Laporan Keuangan Perusahaan pada Perusahaan LQ45 yang Terdaftar di BEI

AKUNTABEL ◽

10.29264/jakt.v14i2.1910 ◽

2018 ◽

Vol 14 (2) ◽

pp. 157

Author(s):

Inosensius Istiantoro ◽

Ardi Paminto ◽

Herry Ramadhani

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Financial Statements ◽

Governance Structure ◽

Managerial Ownership ◽

Corporate Governance Structure ◽

Method Analysis

The influence of Corporate Governance Structure on Integrity Corporate Financial Statements of the LQ45 companies listed on the Indonesia Stock Exchange 2009-2014. (Under the guidance of Dr. H. Ardi Paminto, MS and Herry Ramadhani, SE., MM). The purpose of research is to analyze the influence of Corporate Governance Structure on Integrity Corporate Financial Statements of the LQ45 companies listed on the Indonesia Stock Exchange 2009-2014. The data used in this study is 18 companies using criteria through purposive sampling method. Analysis of the data used in this study is the classical assumption test and multiple linear regression SPSS 19.0. The results of this study indicate that the institutional ownership has a negative and significant influence on integrity corporate financial statements, Managerial Ownership is positive but no significant effect on integrity corporate financial statements, Audit Committee is positive and has a significane effect on integrity corporate financial statements, Independent Commissioner is negative and no significant effect on integrity corporate financial statements.Keywords: Institutional Ownership, Managerial Ownership, Audit Committee and Independent Commissioner.

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MANAJEMEN LABA, TATA KELOLA DAN NILAI PERUSAHAAN

Jurnal Bisnis dan Akuntansi ◽

10.34208/jba.v23i1.897 ◽

2021 ◽

Vol 23 (1) ◽

pp. 133-144

Author(s):

SHEVIN WINARTA ◽

IRENE NATALIA ◽

DEDHY SULISTIAWAN

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Firm Value ◽

Stock Exchange ◽

Institutional Ownership ◽

Discretionary Accruals ◽

Managerial Ownership ◽

Accounting Research ◽

Governance Practices ◽

Positive Effect

The purpose of this study is to empirically determine the effect of earnings management and corporate governance practices on firm value. Modified Jones-based discretionary accruals are used as a proxy for earnings management. Firm value is measured by Tobin's Q and corporate governance is evaluated by independent commissioners, managerial ownership, institutional ownership, and auditor reputation. The study uses companies listed in Indonesia Stock Exchange for the 2017-2019 period. The main findings indicate that earnings management has a positive effect on firm value and institutional ownership is able to weaken the effect of earnings management on firm value. This study contributes to market-based accounting research and corporate governance.

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Corporate Governance, Earnings Management dan Kinerja Perbankan di Indonesia

Jurnal Manajemen Bisnis ◽

10.38043/jmb.v16i1.2020 ◽

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.

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Pengaruh Tax Avoidance Dan Mekanisme Corporate Governance Pada Manajemen Laba

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i03.p16 ◽

2019 ◽

Vol 28 (3) ◽

pp. 1886

Author(s):

Putu Maysani ◽

I Gusti Ngurah Agung Suaryana

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Sampling Method ◽

Tax Avoidance ◽

Negative Influence ◽

Audit Committees ◽

Managerial Ownership ◽

Corporate Governance Mechanisms ◽

Study Population ◽

Positive Effect

Earnings management is one of the actions taken by management to manipulate profits generated by the company for certain purposes. The research aims to find evidence about how the influence of tax avoidance and corporate governance mechanisms on earnings management is carried out by company managers. The study population is a manufacturing company listed on the IDX for the period 2013-2017, then the sample is determined by a probability sampling method with the results of 12 companies. The results of the study show that tax avoidance and board of directors have a positive effect on earnings management; independent commissioners, audit committees, institutional ownership, and managerial ownership have a negative influence on earnings management. Keywords : Earnings Management, Tax Avoidance, Corporate Governance.

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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KEBIJAKAN CASH HOLDINGS DENGAN KUALITAS LAPORAN KEUANGAN SEBAGAI MEDIATOR

Jurnal Akuntansi ◽

10.25170/jara.v12i2.88 ◽

2018 ◽

Vol 12 (2) ◽

pp. 186-207

Author(s):

Nur’aini Rokhmania ◽

Dewi Murdiawati

Keyword(s):

Corporate Governance ◽

Sampling Method ◽

Stock Exchange ◽

Financial Statements ◽

Managerial Ownership ◽

Cash Holding ◽

Board Size ◽

Independent Variables ◽

The Relationship

This study aims to examine the effects of corporate governance on cash holding with the quality of financial statements as a mediator. Independent variables used in this study are managerial ownership, institutional ownership, board size, and an independent board of commissioners. The sample used in this research is 100 non-finance companies listed in Indonesia Stock Exchange (BEI) in the period 2014-2016 which is selected by using purposive sampling method. The data were tested using moderated regression analysis (MRA) with SPSS version 20. The results of the test in this study indicate that the quality of financial statements moderate the relationship between the ownership of the institution and the cash holding and the quality of the financial statements moderate the relationship between the independent commissioner and the cash holding, finance does not moderate the relationship between managerial ownership and cash holding and the quality of financial statements moderate the relationship between board size and cash holding.

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