Mekanisme Corporate Governance Dan Manajemen Laba Model Long Term Discretionary Accrual Pada Perusahaan Go Publik Di Indonesia

Wiyadi, Wiyadi; Trisnawati, Rina; Sulistyowati, Endang

doi:10.23917/dayasaing.v21i1.7400

Cited by 3 publications

(3 citation statements)

References 3 publications

(3 reference statements)

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“…The measurement of earnings management was calculated using the modified Jones model and the discretionary accrual approach and calculated [54].…”

Section: Independentvariablementioning

confidence: 99%

The Effect of Earning Management on Carbon Emmision Disclosure with Corporate Governance as a Moderation Variable

Khaq,

Sasongko,

Triyono

2022

Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022)

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The inconsistency of research results on the effect of earning management on carbon emission disclosures indicates that there are other factors that also influence, thus encouraging researchers to include corporate governance as a moderating variable. The sampling method used in this study was purposive sampling with a sample of 95 nonbanking, non-financial and non-insurance companies listed on the Indonesia Stock Exchange (IDX) in 2010 -2020 and have a role in the Corporate Governance Perception Index (CGPI). Statistical analysis used included classical assumption test, model feasibility test and to test the effect of moderating variables in this research hypothesis using Moderated Regression Analysis (MRA) test. The results of the classical assumption test showed that the regression model had met the requirements of the classical assumption test. The results of hypothesis testing showed that: 1) earnings management had no effect on carbon emission disclosures in companies listed on the Indonesia Stock Exchange and participates in the Corporate Governance Perception Index, 2) corporate governance as a moderating variable was proven to be able to strengthen the correlation between earnings management and carbon emissions. disclosure to companies listed on the Indonesia Stock Exchange and participating in the Corporate Governance Perception Index.

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“…The measurement of earnings management was calculated using the modified Jones model and the discretionary accrual approach and calculated [54].…”

Section: Independentvariablementioning

confidence: 99%

The Effect of Earning Management on Carbon Emmision Disclosure with Corporate Governance as a Moderation Variable

Khaq,

Sasongko,

Triyono

2022

Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022)

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“…Manajemen laba diartikan sebagai cara manajer mempengaruhi angka laba dengan sengaja dan simetris melalui pemilihan kebijakan dan prosedur akuntansi tertentu dari standar akuntansi dengan tujuan memaksimalkan utilitas mereka dan nilai perusahaan (Wiyadi et al, 2019). Keterkaitan manajemen laba dengan perencanaan pajak adalah tujuan dari dilakukannya perencanaan pajak.…”

Section: Manajemen Labaunclassified

PENGARUH PERENCANAAN PAJAK DAN INSENTIF NON PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PERUBAHAN TARIF PAJAK DI MASA PANDEMI COVID – 19 (Studi Empiris Perusahaan Seluruh Sektor yang Terdaftar di BEI Tahun 2020)

Putra¹,

Alfiany

2022

j.akunt. Manaj.

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This study aims to examine the effect of Tax Planning and Non-Tax Incentives on Earnings Management moderated by Changes in Tax RatesDuring the Covid-19 Pandemic. This research is proxied by Tax Planning with Tax Retention Rate (TRR), Non-Tax Incentives are proxied by Earning Pressure (EPRESS), Changes in Tax Rates with Difference in Tax Expense (CiTR), and Earnings Management is proxied by Discretionary Accrual (DAC). The population used in this study are all companies listed on the Indonesia Stock Exchange in 2020 with a sampling technique using the purposive sampling method. The results of this study indicate that tax planning and non-tax incentives have no effect on earnings management, the moderating variable of changes in tax rates does not strengthen the effect of tax planning on earnings management. Changes in tax rates as moderation can strengthen the effect of non-tax incentives on earnings management.

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“…Dengan adanya kepemilikan keluarga dianggap bisa menjadi alat monitoring yang efektif untuk perusahaan. Perusahaan dikatakan milik keluarga apabila keluarga tersebut merupakan controlling shareholders (Wiyadi et al, 2018)…”

Section: Family Controlunclassified

Family Control, Biaya Keagenan Dan Risiko Keuangan Terhadap Nilai Perusahaan

Mary

2021

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The effect of family control, agency cost and financial risk on firm value in company listed on the IDX. Three independent variable this research is family control, agency cost and financial risk and dependendt variabel is company value, and control variable is propability. The sample of this research consisted 100 companies, and technique using rendom sampling method. The result this research indicate that family control has a negative and significant effect on firm value. Agency cost and financial risk do not effect the firm value. And probability has a positive and significant effect on firm value

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Mekanisme Corporate Governance Dan Manajemen Laba Model Long Term Discretionary Accrual Pada Perusahaan Go Publik Di Indonesia

Cited by 3 publications

References 3 publications

The Effect of Earning Management on Carbon Emmision Disclosure with Corporate Governance as a Moderation Variable

The Effect of Earning Management on Carbon Emmision Disclosure with Corporate Governance as a Moderation Variable

PENGARUH PERENCANAAN PAJAK DAN INSENTIF NON PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PERUBAHAN TARIF PAJAK DI MASA PANDEMI COVID – 19 (Studi Empiris Perusahaan Seluruh Sektor yang Terdaftar di BEI Tahun 2020)

Family Control, Biaya Keagenan Dan Risiko Keuangan Terhadap Nilai Perusahaan

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