Corporate governance quality, firm size and earnings management: empirical study in Indonesia Stock Exchange

Saftiana, Yulia; Mukhtaruddin,; Putri, Krisna Winda; Ferina, Ika Sasti

doi:10.21511/imfi.14(4).2017.10

Cited by 37 publications

(64 citation statements)

References 10 publications

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“…On the other hand, INSOWN have significant and positive impact on EM which shows that if INSOWN increase, EM will be increased accordingly, (It reflect that the institutional ownership have negative and significant impact on FRQ), these results supported by Koh [59], Adebiyi, and Olowookere [37], Affan et al [11]. Also; the results indicate that MAOWN have insignificant impact on EM, and these results on the same line with Agustia [60], Saftiana et al [43]; Affan et al [11]. The finding of this equation supported the three hypotheses that BDOWN, FMOWN, INSOWN have significant impact on EM.…”

Section: B Measurement the Variablessupporting

confidence: 56%

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Ownership Structure and Financial Reporting Quality: Influence of Audit Quality Evidence from Jordan

Qawqzeh*,

Endut*,

Rashid

et al. 2019

IJRTE

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The issues of ownership structure, audit quality, earnings management and financial reporting quality have received more consideration from public, profession and other interested parties particularly after persistent firms' scandals. Ownership structure play essential role in improve financial reporting quality (FRQ) through acting as effective internal control. This study examines the influence of the various types of ownership on the FRQ and the influence of audit quality. A stream of literature has examined the relationships between the different types of ownership, audit quality and FRQ. This study aims to connect such of these variables to produce an integrated model describing the influence of ownership structure with in the company and audit quality on FRQ. Therefore, the following relationships are tested: Ownership structure and FRQ, Mediating effect of auditor quality on these relationships, and audit quality and FRQ. Using Panel Data of 180 Jordanian company listed in ASE from 2009-2017, results showed that directors' and family ownership have significantly positive effect on FRQ through reducing earnings management; Institutional ownership has significantly negative influence on FRQ; Managerial ownership has insignificant impact on FRQ. Audit quality has partial mediating impact on these relationships. Audit quality found to has significantly positive impact on FRQ, it implies that audit quality is considered as deterrent to earnings management. This study suggests to increase the supervisory and monitoring role of institutional ownership on the management when preparing financial statements.

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Section: B Measurement the Variablessupporting

confidence: 56%

“…Teshima & Shuto [41], Han [42], Apriada & Suardikha [31] revealed that weak supervision of high managerial ownership levels can reduce the FRQ. Saftiana et al [43] and Affan [11] found that managerial ownership does not has significant impact on EM or FRQ.…”

Section: E Managerial Ownership and Financial Reporting Qualitymentioning

confidence: 99%

Ownership Structure and Financial Reporting Quality: Influence of Audit Quality Evidence from Jordan

Qawqzeh*,

Endut*,

Rashid

et al. 2019

IJRTE

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“…Penelitian ini tidak sejalan dengan teori agensi yang menyatakan bahwa dewan komisaris yang bertugas sebagai principal dapat mempertanggungjawabkan segala tugasnya dalam meningkatkan kinerja perusahaan dalam mengurangi tindakan manajemen laba. Hasil penelitian ini mendukung penelitian Prastiti dan Meiranto (2013) dan Saftiana et al (2017) yang menemukan bahwa frekuensi pertemuan dewan komisaris tidak berpengaruh signifikan terhadap manajemen laba.…”

Section: Pengujian Hipotesis 3 Jurnal Akuntansi Syariahunclassified

“…Menurut Prastiti dan Meiranto (2013) komite audit tidak melaksanakan tugas dan tanggung jawabnya secara maksimal sehingga fungsi dan perannya untuk mengawasi manajemen tidak efektif. Menurut Saftiana et al (2017) terkadang anggota komite audit tidak memiliki latar belakang pendidikan akuntansi atau keuangan, dimana hal ini bisa menjadi alasan manajemen untuk dapat memanipulasi laporan keuangan. Penelitian ini juga tidak sejalan dengan teori keagenan yang menyatakan bahwa dewan yang independen selalu memberikan pengawasan yang efektif terhadap manajemen dimana dengan adanya independensi yang baik akan semakin lengkap dan efektif dengan adanya keaktifan komite audit dalam mengadakan pertemuan.…”

Section: Pengujian Hipotesisunclassified

“…Penelitian ini juga tidak sejalan dengan teori keagenan yang menyatakan bahwa dewan yang independen selalu memberikan pengawasan yang efektif terhadap manajemen dimana dengan adanya independensi yang baik akan semakin lengkap dan efektif dengan adanya keaktifan komite audit dalam mengadakan pertemuan. Penelitian ini sejalan dengan penelitian oleh Saftiana et al (2017) serta penelitian oleh Prastiti dan Meiranto (2013) yang menemukan bahwa frekuensi pertemuan komite audit tidak berpengaruh signifikan terhadap manajemen laba, tetapi penelitian ini tidak sejalan dengan penelitian Putri dan Laksito (2011) serta Waweru dan Riro (2013) yang menemukan bahwa frekuensi pertemuan komite audit berpengaruh negatif terhadap manajemen laba.…”

Section: Pengujian Hipotesisunclassified

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Pengaruh Corporate Governance Terhadap Nilai Perusahaan dan Manajemen Laba Sebagai Variabel Intervening

Wulanda

Aziza

2019

AKTSAR

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This study was aimed to examine the influence of corporate governance on firm value, corporate governance on earnings management, earnings management on firm value, and whether earnings management as a mediating variable between corporate governance and firm value. Corporate governance consisted of institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting. The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange during the years 2015-2017. The data used in this study were the secondary data and followed by the use of purposive sampling method. There were 33 samples with 99 observations which fulfilled the criteria to be the research sample. Data analysis was done by the partial least square approach with SmartPLS software. This study showed that institutional ownership and managerial ownership had a negative influence on earnings management. Board of commissioner frequency meeting and audit committee frequency meeting had no influence on earnings management. Institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting had a positive influence on firm value. Earning management had no influence on firm value and also found that earnings management was not a mediating variable between corporate governance and firm value.

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Corporate governance mechanisms and creative accounting practices: the role of accounting regulation

Olojede

Erin²

2021

Int J Discl Gov

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Corporate governance quality, firm size and earnings management: empirical study in Indonesia Stock Exchange

Cited by 37 publications

References 10 publications

Ownership Structure and Financial Reporting Quality: Influence of Audit Quality Evidence from Jordan

Ownership Structure and Financial Reporting Quality: Influence of Audit Quality Evidence from Jordan

Pengaruh Corporate Governance Terhadap Nilai Perusahaan dan Manajemen Laba Sebagai Variabel Intervening

Corporate governance mechanisms and creative accounting practices: the role of accounting regulation

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