Pengaruh Struktur Kepemilikan, Ukuran Komite Audit, Ukuran Dewan Komisaris dan Jenis Kepemilikan Terhadap Manajemen Laba

Abstract

The purpose of this study is to re-examine the determinants of earnings management using companies listed on the Indonesia Stock Exchange. More specifically, this study examines the effect of ownership structure, size of the board of commissioners, and size of the audit committee on earnings management. This research is different from previous research conducted in the Indonesian capital market because it adds a new variable, namely the type of ownership. The sample was taken from the period 2015-2019 with purposive sampling method. A total of 1833 company observations could be collected during the study period. However, 513 observations must be eliminated to meet assumptions underlying multiple regression. The study included three control variables to control for differences in the characteristics of the company sample, namely company size, leverage, and profitability. The results of the regression analysis show that: 1) Institutional ownership has no significant effect on earnings management. 2) Managerial ownership has no significant effect on earnings management. 3) size of Audit Committee has no significant effect on earnings management. 4) Board of Commissioners size has no significant effect on earnings management. 5) Type of Ownership has a significant positive effect on earnings management. In addition, of the three control variables used, there are two that affect earnings management, namely firm size and profitability. Leverage has no significant effect on earnings management.

Board of Commissioners Composition and Earnings Management: A Test of Gender as a Moderating Variable

“…As for board size, previous studies support the arguments that a larger board size reduces earnings management (Gunawan, 2019;Setiawan, 2018;Prastiti and Meiranto, 2013). But other studies found opposite results (Paramitha, 2021;Idris dan Natalylova, 2021;Agyeman, 2020;Githaiga and Kosgei, 2022). Thus, this current study proposes gender as a moderating variable to explain the conflicting results.…”

“…The unreliable financial reports prevent investors from making rational investment decisions. Several previous studies support the argument that the Board of Commissioners with a larger number of commissioners increases earnings management (Paramitha, 2021;Idris dan Natalylova, 2021;Agyeman, 2020;Githaiga and Kosgei, 2022).…”

“…Previous studies have reported lots of evidence that are consistent with the argument that a larger board size reduces earnings management (Gunawan, 2019;Setiawan, 2018;Prastiti and Meiranto, 2013). However, the larger boards complicate communication, coordination, and decision-making processes (Jensen, 1993;Lipton & Lorsch, 1992) which leads to increased earnings management (Paramitha, 2021;Idris and Natalylova, 2021;Agyeman, 2020;Githaiga and Kosgei, 2022).…”

Pengaruh Financial Distress Dan Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Sektor Aneka Industri

“…Alhasil keputusan hipotesis pertama gagal. Penelitian ini dan penelitian yang dilakukan oleh (Pramudito & Sari, 2015) memiliki kesamaan yang menjelaskan jika ukuran dewan komisaris ini mempengaruhi secara negatif terhadap Tax Avoidance. Hal tersebut menjelaskan jika proporsi dewan komisaris independent semakin tinggi terhadap suatu corporate, maka semakin rendah pula tindak penghindaran pajak yang dilaksanakan oleh corporate.…”

The Influence of the Number of Board of Commissioners, Company Size, Risk Monitoring Committee, and Financial Performance on Earnings Management

“…Profits in the company are a reflection of the company's financial performance so that managers often manage earnings in achieving targeted revenues (Pramitha, 2021). Earnings management is carried out through discretionary accrual items including advertising costs, depreciation costs, and determination of uncollectible company's financial reporting, and ensure that the company in practice is based on applicable law (Restuningdiah, 2011).…”