Pengaruh Kualitas Audit, Komite Audit, Kepemilikan Institusional, Ukuran Perusahaan, dan Leverage Terhadap Manajemen Laba

Riani, Desmy; Rumiasih, N.A; Sundarta, M. Imam; Lili, Muhamad

doi:10.32832/neraca.v17i1.7117

Cited by 9 publications

(10 citation statements)

References 6 publications

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“…This is in line with Ryu Ulina's research, which states that the audit committee has no influence on earnings management. In addition, the results of this study contradict the research of Novi Lidiawati and Nur Fadjrih Asyik which stated that the audit committee has an effect on earnings management because as often as possible the audit committee holds meetings or meetings which can reduce the level of earnings management 14 .…”

Section: The Effect Of the Audit Committee On Earnings Managementcontrasting

confidence: 99%

Profit Management Analysis of the Consumer Goods Industry in Indonesia: Sharia Versus Non-Sharia Share

Nengsih

Baining

Atmojo

2022

ijhi

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Profit management is carried out by the company to achieve the manager’s motivation to achieve profit targets which are applied in managing financial statements. Many factors can affect profit management. This study aims to determine the factors that influence profit management in the consumer goods industry sector, at sharia and non-sharia. This data uses the financial reports and the annual reports of manufacturing companies at IDX (Indonesian Stock Exchange) in 2016-2019 with 19 sharia companies and 10 non-sharia companies. This study uses the Multiple Linear Regression analysis on the panel data with dependent variables: tax planning, current tax expense, profitability, audit committee, company size, managerial ownership, and leverage. The results of this study show all the variables both in sharia and non-sharia manufacturing companies in the consumer goods industry in the 2016-2019 influence together with the profit management. The coefficient of determination for these models is 72% at sharia shares and 51% at non-sharia shares. According to the t-test, it shows that tax planning, current tax expense, and managerial ownership influence profit management in sharia shares and only the company size influences profit management in non-sharia shares at manufacturing companies in the consumer goods industry in Indonesia at 2016-2019.

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Section: The Effect Of the Audit Committee On Earnings Managementcontrasting

confidence: 99%

Profit Management Analysis of the Consumer Goods Industry in Indonesia: Sharia Versus Non-Sharia Share

Nengsih

Baining

Atmojo

2022

ijhi

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“…Kehadiran investor institusional dianggap sebagai mekanisme yang efektif dalam memonitoring setiap keputusan yang diambil manajer. Menurut Riani et al (2022) kepemilikan institusional dapat menghambat praktik manajemen laba yang dilakukan pihak manajemen. Hal itu akan membuat pihak manajemen dapat memberikan kualitas laba yang baik yang akan dilaporkan didalam laporan keuangan.…”

Section: 1unclassified

Apakah Komisaris Independen Memoderasi Hubungan Koneksi Politik, Kepemilikan Institusional, Dan Manajemen Laba?

Aprilia,

Darmayanti

2024

JAA

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Purpose: This research aims to empirically prove the influence of political connections, institutional ownership and independent commissioners on earnings management in non-cyclical consumer sector manufacturing companies listed on the IDX in 2018 - 2022. Methodology/approach: this research uses quantitative methods whose data is obtained from the official website of the Indonesia Stock Exchange (BEI). The method used in sampling was purposive sampling, so that the sample obtained in this research was 17 companies with 85 observation data. The data analysis method used is multiple regression analysis with the help of SPSS version 25 data processing application software. Findings: The results of this study found that the presence of independent commissioners in the company will create tighter and more objective supervision of the financial reporting process so that it will prevent earnings management actions carried out by politically connected managers and with high institutional ownership within the company the institutions will be able to control company and will avoid earnings management practices. Practical and theoretical contributions/Originality: this research provides benefits for related parties such as investors. The results of this research provide new knowledge and insight for investors when they want to invest in a company. With this research, investors are able to assess and analyze a company whether the company is worthy of investment or not. Research limitations: this research has limitations, namely the difficulty in accessing data on each company's website because there are several companies whose data is incomplete. Apart from that, the sample used was too small due to certain criteria so that the sample was limited and the researcher only focused on one sector.

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“…Kemudian hasil diperoleh Partono & Purwanto (2015), Soliman dan Abd-Elsalam (2014), dan Yushita (2013). Namun, Lidiawati (2016) menunjukkan perolehan yang tidak sama dari survey terdahulu dengan dipergunakannya variabel yang sama. Hasil penelitian menyatakan bahwa kualitas audit tidak mempengaruhi manajemen hasil.…”

Section: A Pendahuluanunclassified

Analisis Karakteristik Komite Audit Dan Kualitas Auditor Terhadap Manajemen Laba Pada Perusahaan Sub Sektor Yang Terdaftar Di Bursa Efek Indonesia

Permatasari¹,

Nurmala²,

Jusmani³

2023

jmediasi: jurnal media akuntansi

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ABSTRACT This study aims to determine the effect of audit committee characteristics and auditor quality on earnings management partially or simultaneously in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The method in this study is the population of audit committee characteristics data, auditor quality data, earnings management data on food and beverage sub-sector companies listed on the Indonesia Stock Exchange. Sources of data used in this study is secondary data. The sampling technique used was purposive sampling. The data analysis technique of this research uses multiple linear regression analysis method with SPSS version 22 software. The results of this study indicate that the audit committee characteristic variable has an f-count value of 1.391 with a significant value of 0.274> 0.05, it can be concluded that simultaneously the characteristics of the committee audit and auditor quality affect earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The audit committee characteristic variable has a t-count value of 1.056 with a significance of 0.305 > 0.05, so it can be concluded partially that the characteristics of the audit committee affect earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The auditor quality variable has a t-count value of 0.767 with a significance of 0.453 > 0.05, so it can be partially concluded that Auditor Quality has an effect on Earnings Management in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange. Keywords : Characteristics of audit committee, auditor quality, earnings management. ABSTRAK Penelitian ini bertujuan untuk mengetahui analisis karakteristik komite audit dan kualitas auditor terhadap manajemen laba secara parsial maupun simultan pada perusahaan sub sektor makanan dan minuman yang terdapat pada Bursa Efek Indonesia. Metode dalam penelitian ini populasi data karakteristik komite audit, data kualitas auditor, data manajemen laba pada perusahaan sub sektor makanan dan minuman yang terdapat pada Bursa Efek Indonesia. Sumber data yang digunakan dalam penelitian ini yaitu data sekunder. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis data penelitian ini menggunakan metode analisis regresi linier berganda dengan software SPSS versi 22. Hasil penelitian ini menunjukan bahwa variabel karakteristik komite audit memiliki nilai f-hitung sebesar 1,391 dengan nilai signifikan sebesar 0,274 > 0,05 maka dapat disimpulkan bahwa secara simultan karateristik komite audit dan kualitas auditor berpengaruh terhadap manajemen laba pada perusahaan sub sektor makanan dan minuman yang terdapat pada Bursa Efek Indonesia. Variabel karakteristik komite audit memiliki nilai t-hitung sebesar 1,056 dengan signifikan 0,305 > 0,05 maka dapat disimpulkan secara parsial karateristik komite audit berpengaruh terhadap manajemen laba pada perusahaan sub sektor makanan dan minuman yang terdapat pada Bursa Efek Indonesia. Variabel kualitas auditor memiliki nilai t-hitung sebesar 0,767 dengan signifikan 0,453 > 0,05 maka dapat disimpulkan secara parsial Kualitas Auditor berpengaruh terhadap Manajemen Laba pada Perusahaan Sub Sektor makanan dan minuman yang terdapat pada Bursa Efek Indonesia. Kata Kunci: Karakteristik komite audit, kualitas auditor, manajemen laba.

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Pengaruh Kualitas Audit, Komite Audit, Kepemilikan Institusional, Ukuran Perusahaan, dan Leverage Terhadap Manajemen Laba

Cited by 9 publications

References 6 publications

Profit Management Analysis of the Consumer Goods Industry in Indonesia: Sharia Versus Non-Sharia Share

Profit Management Analysis of the Consumer Goods Industry in Indonesia: Sharia Versus Non-Sharia Share

Apakah Komisaris Independen Memoderasi Hubungan Koneksi Politik, Kepemilikan Institusional, Dan Manajemen Laba?

Analisis Karakteristik Komite Audit Dan Kualitas Auditor Terhadap Manajemen Laba Pada Perusahaan Sub Sektor Yang Terdaftar Di Bursa Efek Indonesia

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