Corporate Governance, Audit Quality, Family Ownership and Earnings Management

Widagdo, Ari Kuncara; Rahmawati, Rahmawati; Murni, Sri; Wulandari, Trisninik Ratih; Agustiningsih, Sri Wahyu

doi:10.18502/kss.v5i5.8839

Cited by 10 publications

(15 citation statements)

References 33 publications

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“…The ownership structure is an essential governance mechanism that supports the interest of majority and minority shareholders alike [32]. However, the literature provides alternative approaches (i.e., entrenchment and alignment approach) for ownership structures affecting internal control.…”

Section: Family-owned Business and Internal Controlsmentioning

confidence: 99%

The Impact of Family Ownership on Quality and Disclosure of Internal Control in Pakistan

et al. 2021

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The role of family owners in the internal control environment is characterized by contradictory theoretical arguments i.e., entrenchment and alignment behavior. Therefore, the objective of this study is to investigate the behavior exhibited by family owners concerning the internal control environment in an underdeveloped regulatory setting. The study collected both primary and secondary data to use a multivariate regression research design to investigate the impact of family owners and CEOs on the internal control quality and disclosure of enterprises. The results of the current study demonstrated that family owners and family CEO have a negative impact on the internal control quality and disclosure, which validates the entrenchment behavior exhibited by family owners in the Pakistani setting. The results of the current study imply that policymakers should promote strict policy initiatives regarding the effectiveness of internal controls and their reporting so that companies are compelled to have better engagement in internal control practices for the protection of minority shareholders.

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Section: Family-owned Business and Internal Controlsmentioning

confidence: 99%

The Impact of Family Ownership on Quality and Disclosure of Internal Control in Pakistan

et al. 2021

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“…Skandal manajemen laba yang telah menyebar luas di seluruh dunia membuat peran auditor semakin penting (Siala & Jarboui, 2019). Auditor merupakan profesi penunjang pasar modal yang bertugas untuk memeriksa laporan perusahaan (Widagdo et al, 2021). Peran auditor yang kredibel dan berkualitas dapat digunakan sebagai alat pengambilan keputusan (Zwageri et al, 2020).…”

Section: Pengembangan Hipotesisunclassified

Moderasi Kualitas Audit dalam Pengaruh Karakteristik Demografi CFO terhadap Manajemen Laba

Juany

Suparman

2022

EKOMBIS

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Penelitian ini bertujuan untuk mengetahui efek moderasi dari kualitas audit dalam pengaruh karakteristik demografi CFO terhadap manajemen laba pada perusahaan non-keuangan. Karakteristik CFO diwakili oleh gender dan tingkat pendidikan CFO. Penelitian kuantitatif ini menganalisis data dari 172 laporan tahunan perusahaan non keuangan yang terdaftar selama periode 2017-2021 di Bursa Efek Indonesia. Metode untuk menguji hipotesis adalah Moderated Regression Analysis (MRA). Temuan penelitian ini menunjukkan bahwa tidak terdapat pengaruh langsung yang signifikan antara gender dan tingkat pendidikan CFO terhadap manajemen laba. Kualitas audit juga tidak terbukti mempunyai efek moderasi dalam pengaruh karakteristik demografi CFO terhadap manajemen laba pada perusahaan sampel. Temuan ini menunjukkan bahwa keberadaan CFO wanita tidak dapat mengurangi konflik agensi dalam mengelola pendapatan. Temuan juga tidak dapat mendukung "Teori Eselon Atas" bahwa keputusan perusahaan secara langsung dipengaruhi oleh karakteristik individu. Temuan ini memperkuat argumentasi bahwa gender CFO perusahaan di negara berkembang tidak berpengaruh signifikan dalam pengambilan keputusan, demikian juga dengan tingkat pendidikan CFO. Temuan tersebut diperkuat dengan kondisi bahwa CFO tidak dapat mengambil keputusan akhir karena masih dipertimbangkan kembali oleh CEO. Hasil penelitian ini menyarankan investor untuk lebih mempertimbangkan karakteristik CEO sebagai manajemen puncak perusahaan. Selain itu, sebaiknya investor tidak hanya bergantung pada hasil audit yang baik karena tidak menjamin perusahaan tidak melakukan praktik manajemen laba. Hal ini dikarenakan adanya risiko litigasi yang minim dan kurangnya jangkauan auditor dalam memantau tindakan praktik manajemen laba di suatu perusahaan.

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“…Though ‘ownership structure’ is a primitive theme, with the growing complexity of the ownership structure, especially in terms of family firms (Widagdo et al, 2021) and its impact on firm performance (Alabdullah, 2021), the topic has emerged as a significant avenue for further research. Another emerging topic is ‘credit risk’, which has received emphasis with the advent of machine learning tools that can be used for forecasting and prediction (Bussmann et al, 2021).…”

Section: Research Analysismentioning

confidence: 99%

Corporate Governance and Risk Management: A Bibliometric Mapping for Future Research Agenda

Singhania

Singh

et al. 2022

Indian Journal of Corporate Governance

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The global financial crisis of 2007–2008 highlighted the significance of sound corporate governance mechanisms to tackle risks. Numerous extremities, insolvencies and the collapse of enterprises have brought forward the need for sound risk management, effective planning and control, and the necessity to re-evaluate the governance components. Considering this, the present study aims to critically review the theoretical development and evolution of corporate governance and risk management. To this end, a bibliometric analysis of 998 peer-reviewed research articles, extracted from the Scopus database, is undertaken. The review employs bibliometric methods, such as citation analysis and co-occurrence analysis in order to uncover intellectual developments in this area, identify the trend as well as the volume of publications, point out the most influential studies, authors and journals publishing in the domain, and highlight the emerging agendas for research.

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Corporate Governance, Audit Quality, Family Ownership and Earnings Management

Cited by 10 publications

References 33 publications

The Impact of Family Ownership on Quality and Disclosure of Internal Control in Pakistan

The Impact of Family Ownership on Quality and Disclosure of Internal Control in Pakistan

Moderasi Kualitas Audit dalam Pengaruh Karakteristik Demografi CFO terhadap Manajemen Laba

Corporate Governance and Risk Management: A Bibliometric Mapping for Future Research Agenda

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