Pengaruh corporate governance, dan faktor-faktor lainnya terhadap manajemen laba

Abstract

The objective of this research is to obtain empirical evidence of board of independence, institutional ownership, board of size, managerial ownership, profitability, firm size, audit quality, audit committee, and leverage as independent variables to earnings management. Earning management as dependent variable in Indonesian manufacturing companies.The research period is three years from 2012-2014 and population in this research is all listed companies in Indonesian Stock Exchange. Samples are obtained through purposive sampling method, listed manufacturing companies in Indonesian manufacturing companies meet the sampling criteria, resulting 185 data. Multiple linear regressions is used as the data analysis method in this research.The result of this research shows that profitability, firm size, audit quality, and leverage statistically have effect on the earningsmanagement. While other variables such as board of independence, institutional ownership, board of size, managerial ownership, and audit committee have no effect on earnings management.

Factors Affecting The Management Of Income

“…amounting to 0.629 > 0.05 so it can be concluded that Ha1 is not accepted. These results are consistent with the research of Saftiana et al (2017) and Firnanti (2017) which refers to show that there is no influence between institutional ownership with earnings management, it may be caused due to the main focus of institutional investors to obtain current earnings and cannot oversee the management of profit (Florencia & Susanty, 2019).…”

“…To reduce conflicts between agents and principals companies should require audit services to audit the financial statements (Yunietha & Palupi, 2017). The parameter used as a measure of audit quality is the size of KAP, namely KAP big four and KAP non-big four (Firnanti, 2017). With the existence of good quality audits carried out by auditors, it is expected to be able to reduce earnings management actions (Annisa & Hapsoro, 2017).…”

“…The independent board of commissioners is a party that has no relationship between the company and other members of the board of directors or commissioners (Firnanti, 2017). The independent board of commissioners has the responsibility or role to monitor the activities of the board of directors (Almalita, 2017).…”

Profitabilitas, Pertumbuhan Perusahaan, Dan Kualitas Audit Memengaruhi Manajemen Laba Pada Perusahaan Non-Keuangan

“…Prinsipal dan agen akan menggunakan tingkat angka profitabilitas untuk melakukan penilaian terhadap perusahaan, khususnya untuk menilai performa perusahaan di masa yang akan datang (Firnanti 2017). Oleh karena itu, manajemen akan melakukan usaha semaksimal mungkin agar terlihat bahwa manajemen telah menggunakan aset perusahaan dengan maksimal sehingga dapat memperoleh hasil atau profit yang tinggi (Wiyadi et al 2015).…”

“…Nilai tersebut lebih besar dari (0,05), sehingga dapat disimpulkan bahwa komite audit tidak memiliki pengaruh terhadap variabel manajemen laba (TAEM) atau Ha1 tidak diterima. Hasil ini konsisten dengan penelitian Asitalia dan Trisnawati (2017), Khosheghbal et al (2017), Firnanti (2017), Chandra dan Djahsan (2018), Wimelda dan Chandra (2018) serta Firnanti et al (2019).…”