Pengaruh Efektivitas Dewan Komisaris Dan Komite Audit, Struktur Kepemilikan, Dan Kualitas Audit Terhadap Manajemen Laba

Lestari, Eka Puji; Murtanto, Murtanto

doi:10.25105/mraai.v17i2.2063

Cited by 29 publications

(37 citation statements)

References 7 publications

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“…Dewan komisaris yang memiliki fungsi tertinggi sebagai pengawas perusahaan, termasuk monitoring pengendalian internal perusahaan memiliki peranan yang sangat penting untuk mengawasi proses penyusunan laporan keuangan agar dapat menekan praktik manajemen laba. Keefektifan dewan komisaris dapat menurunkan konflik terhadap berbagai kepentingan yang diinginkan pemilik dan manajemen perusahaan (Lestari & Murtanto, 2017 (Nazir & Afza, 2018). Hal tersebut mengisyaratkan praktik tata kelola perusahaan dapat meminimalisasi implementasi manajemen laba dan kecurangan lainnya.…”

Section: Dewan Komisaris Independen Dan Manajemen Laba Riilunclassified

Leverage, Tata Kelola Perusahaan, dan Manajemen Laba Riil

Prabowo¹,

Pangestu²

2021

OJSMA

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Earnings management is conducted by key internal personels within a firm through the utility of accounting policy judgements which then mislead financial reports. The level of leverage and corporate governance have the ability to influence the degree of earnings management implementation. This research has an objective to examine the leverage and corporate governance mechanisms influence on real earnings management. This research population is included in 50 companies with the best corporate governance implementation in Indonesia for the period of 2012-2018. By using the purposive sampling method, 126 observations fit the sample criteria. This research uses a quantitative approach and secondary data with a random effects’ regression model. This research shows leverage and corporate governance mechanisms, when combined, affect real earnings management. This research's supplementary results show that leverage cannot limit real earnings management practice and consecutively on corporate governance mechanism. Independent board of commissioner negatively and significantly exert influence on real earnings management, followed by the audit committee, reducing real earnings management practice. Meanwhile, institutional and managerial ownership do not present a significant merit on real earnings management. This research implicates the policy maker in justifying good corporate governance and practioners to look upon the possibility of real activities manipulation.

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Section: Dewan Komisaris Independen Dan Manajemen Laba Riilunclassified

Leverage, Tata Kelola Perusahaan, dan Manajemen Laba Riil

Prabowo¹,

Pangestu²

2021

OJSMA

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“…Hal tersebut menunjukkan bahwa kepemilikan manajerial berpengaruh secara negatif dan signifikan terhadap manajemen laba, sehingga hipotesis ketiga (H3) dapat diterima. Dengan adanya kepemilikan saham yang dimiliki oleh pihak manajemen, akan membuat manajer memiliki motivasi yang sama dengan pemegang saham dan mendorong manajer untuk melakukan pekerjaannya secara profesional agar mendapatkan keuntungan demi stakeholders dan manajer itu sendiri (Lestari & Murtanto, 2018;Mahariana & Ramantha, 2014). Sehingga dengan terciptanya motivasi yang sama antara manajer dan pemegang saham, dapat mencegah timbulnya agency problem yang dapat memicu terjadinya praktik manajemen laba.…”

Section: Hasil Uji Regresi Parsial (Uji T)unclassified

Pengaruh Mekanisme Good Corporate Governance Terhadap Praktik Manajemen Laba

Wahyuwidi

Lusmeida

2020

KAR

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Penelitian ini bertujuan untuk menganalisis dan memberikan bukti secara empiris mengenai pengaruh antara mekanisme good corporate governance yang diproksikan dengan proporsi dewan komisaris independen, jumlah dewan direksi, kepemilikan manajerial, kepemilikan institusional dan kualitas audit terhadap praktik manajemen laba. Penelitian ini menggunakan 39 sampel perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2016 sampai dengan 2019 yang dipilih dengan menggunakan purposive sampling method, sehingga didapatkan 140 data observasi. Pengolahan data dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian ini mengindikasikan bahwa proporsi dewan komisaris independen, kepemilikan manajerial, dan kualitas audit berpengaruh secara negatif dan signifikan terhadap manajemen laba. Sedangkan kepemilikan institusional berpengaruh secara positif dan signifikan terhadap manajemen laba, dan jumlah dewan direksi tidak berpengaruh secara signifikan terhadap manajemen laba. Kata kunci: Discretionary accruals, good corporate governance, manajemen laba.

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“…This has affected the proper regulation of the organizational structure which is a function of the financial information systems needed by them at all times (Muntoro, 2006). The effectiveness of their role has been below par, because they cannot detect the irregularities committed by the company in the form of profit bubbles and income distribution (Lestari & Murtanto, 2018, Junaedi & Khoirina, 2017. The independent board of commissioners is not from the company and does not own any of the company's shares.…”

Section: Introductionmentioning

confidence: 99%

Implementation of Social Culture in Corporate Governance: A Literature Study

Mukhtaruddin¹,

Adam²,

Isnurhadi³

et al. 2019

IJFR

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Good corporate governance (GCG) is a principle implemented by the company to ensure that the interests of stakeholders are not neglected. GCG consists of five main pillars which are transparency, accountability, responsiveness, independency, and fairness. In Indonesia, GCG implementation has not been effective enough as it is only necessarry for large companies and the public. The instrument used to assess GCG implementation is not appropriate either, examples of such are its portion, the existence and role of independent commissioners, portion, the existence and role of the audit committee, and ownership structure. This paper analyzes the implementation of culture found in Indonesian people living in GCG system. With the implementation of this social culture, the corporate GCG is better in its implementation because it is built on the noble values of the people. It then became the Pancasila which is the philosophy of Indonesia as such the the GCG implementation is accessed using the Pancasila Corporate Governance Index (PCGI).

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Pengaruh Efektivitas Dewan Komisaris Dan Komite Audit, Struktur Kepemilikan, Dan Kualitas Audit Terhadap Manajemen Laba

Cited by 29 publications

References 7 publications

Leverage, Tata Kelola Perusahaan, dan Manajemen Laba Riil

Leverage, Tata Kelola Perusahaan, dan Manajemen Laba Riil

Pengaruh Mekanisme Good Corporate Governance Terhadap Praktik Manajemen Laba

Implementation of Social Culture in Corporate Governance: A Literature Study

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