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

Abstract

The purpose of this study is to find determinants of profit management (Earnings Management) such as the number of board of commissioners, the size of the company, the risk monitoring committee, and the financial performance of a company. The current study uses banking sector financial statement data recorded at Bank Indonesia (BI) with selective sampling methods that meet survey criteria. Researchers examined a period of five years using a sample of 120 data from 24 banking sector entities. The study used several methods of linear analysis with secondary data types. This study shows that the size of the board of commissioners, the size of the company, and the risk monitoring committee, and the ROA jointly affect profit management. The size of the board of commissioners and the size of the company individually do not indicate any influence on profit management. Individual risk monitoring committees affect profit management and ROAs individually have a positive influence on profit management.

Pengaruh Tax Avoidance, Leverage dan Persediaan terhadap Audit Report Lag dengan Ukuran Perusahaan sebagai Variabel Moderating

“…Penghindaran pajak (tax avoidance) berhubungan positif dengan audit report lag, karena semakin beresiko aktifitas perusahaan maka auditor merespon dengan melaksanakan lebih banyak pengujian audit untuk mengurangi risiko pajak dan menyiratkan penundaan audit yang lebih lama [13]. Keterlambatan dalam merilis laporan audit sangat berkurang karena pengaruh tersebut [14]. Tidak ada hubungan yang signifikan antara leverage dan latensi laporan audit.…”