Pengaruh Keahlian Akuntansi Komite Audit Dan Dewan Komisaris Wanita Terhadap Manajemen Laba

Putri, Nita Gusda; Nr, Erinos

doi:10.24036/jea.v1i3.127

Cited by 2 publications

(3 citation statements)

References 8 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…This was verified by the coefficient value of -3.796023 (379%), indicating that when the number of audit committee experts increases, it will reduce earnings management carried out by companies that, on average, carry out positive earnings management. This aligns with previous research (Abernathy et al 2015;Handriani, 2020) but opposed the research results of (Alfiyasahra & Challen, 2020;Putri & NR, 2019). This finding signifies that the audit committee tends to be conservative as a corporate mechanism.…”

Section: Descriptive Statisticssupporting

confidence: 86%

Determinant of earnings management practices in manufacturing companies

Mulia,

Leniwati,

Wicaksono

2024

JAI

View full text Add to dashboard Cite

Research aims: This study aims to examine the effect of audit committees, independent commissioners, and the presence of women on boards, such as the chief executive officer and chief financial officer, on earnings management practices.Design/Methodology/Approach: This research used a quantitative method with a final panel data sample of 25 companies in the manufacturing sector for three years from 2020 to 2022. Hypothesis testing employed the regression model with the Common Effect Model (CEM) test. Sampling was conducted using secondary data on the Indonesia Stock Exchange (IDX) and each company's website.Research findings: The results of the study demonstrated that independent commissioners, independent audit committees, audit committee expertise, audit committee activities, and audit committee size yielded a significant effect on earnings management practices, while female CEOs and female CFOs had no significant impact on earnings management practices.Theoretical contribution/Originality: This research develops a theory that previously did not exist; in this research, the authors used asymmetric information theory to test the independent and dependent variables. Additional variables by suggestions in previous research are provided; therefore, it is hoped that this can strengthen the results of prior research. Practitioner/Policy implication: The practical implication of this research is that the existence of an independent audit committee with a positive influence on earnings management can improve the company's financial performance, make it easier for managers or internal company parties to make better decisions in the future, and meet performance targets set by other parties, such as investors and creditors. Profit management can also be used to obtain tax benefits. During the previous pandemic, the government implemented tax compensation for taxpayers who met the criteria.

show abstract

Section: Descriptive Statisticssupporting

confidence: 86%

Determinant of earnings management practices in manufacturing companies

Mulia,

Leniwati,

Wicaksono

2024

JAI

View full text Add to dashboard Cite

show abstract

“…Manajemen laba adalah suatu tindakan yang mengubah dan merekayasa laporan keuangan menggunakan metode dan prosedur akuntansi suatu perusahaan (Ainaul, 2019). Manajemen laba memiliki dua sifat yaitu bersifat efisien yang berarti manajemen laba digunakan untuk meningkatkan informasi terkait dengan laba perusahaan yang dan bersifat oportunistik yang berarti manajemen laba dilakukan hanya untuk meningkatkan kepentingan pribadi manajer (Putri & NR, 2019). Menurut Karina & Sufiana (2020) tindakan manajemen laba didasari oleh beberapa hal diantaranya yaitu ekspektasi pasar modal, motivasi kontrak dan peraturan pemerintah.…”

Section: Manajemen Labaunclassified

“…Teori agensi memiliki beberapa asumsi, yaitu asumsi sifat manusia, asumsi informasi dan asumsi organisasi (Budianti & Ika Sulistyawati, 2019). Asumsi sifat manusia menjelaskan bahwa manusia cenderung mempunyai sifat mementingkan diri sendiri (Putri & NR, 2019). Kedua, asumsi informasi dimana informasi dipandang sebagai sesuatu yang dapat diperjual-belikan (Wirayana & Sudana, 2018).…”

Section: Introductionunclassified

Moderation of the Board of Commissioners in Determining Earnings Management

Inawati,

Oktaviani

2021

IAJ

View full text Add to dashboard Cite

The problem of this research is earnings management, namely the actions taken by managers in manipulating the numbers presented in the financial statements. This study aims to analyze the effect of tax planning, profitability, and leverage on earnings management with the frequency of board meetings as a moderation. The study population, namely all manufacturing companies listed on Bursa Efek Indonesia (BEI) exchange in 2017-2019. With the sample of 22 companies. The sample selection method used in this research is the purposive sampling method and the data analysis technique uses panel data regression analysis. The study uses secondary data, namely financial statement data from companies listed on the IDX obtained from the website www.idx.co.id. The results show that partially, tax planning, profitability, and leverage don’t have a significant effect on earnings management. The frequency of board meetings has a positive effect in moderating tax planning and leverage on earnings management. However, the frequency of board meetings has not to effect in moderating profitability on earnings management

show abstract

Pengaruh Keahlian Akuntansi Komite Audit Dan Dewan Komisaris Wanita Terhadap Manajemen Laba

Cited by 2 publications

References 8 publications

Determinant of earnings management practices in manufacturing companies

Determinant of earnings management practices in manufacturing companies

Moderation of the Board of Commissioners in Determining Earnings Management

Contact Info

Product

Resources

About