Pengaruh Kompetensi Komite Audit, Aktivitas Komite Audit Dan Kepemilikan Institusional Terhadap Manajemen Laba

Kusumaningtyas, Metta; Farida, Dessy Noor

doi:10.30659/jai.4.1.66-82

Cited by 30 publications

(42 citation statements)

References 2 publications

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“…INST ownership is considered better able to limit the actions of EM; this is due to the institutional regarded as a sophisticated investor, so they are not easily fooled by management (Kusumaningtyas, 2012). The smaller the percentage of INST, the greater it will have of tendency managers in taking certain accounting policies to manipulate earnings reporting (Widyastuti, 2009).…”

Section: Institutional Ownership and Earnings Managementmentioning

confidence: 99%

“…Positive accounting theory is formulated by Watts and Zimmerman (1990) who stated that three hypotheses are the motivation of EM (Kusumaningtyas, 2012). These hypotheses are namely: (1) bonus plan hypothesis: if the company plans to give bonuses, managers will prefer this accounting method to shift profits from the future into the present so that the current earnings will increase.…”

Section: Positive Accounting Theorymentioning

confidence: 99%

See 1 more Smart Citation

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

Saftiana

Mukhtaruddin

Putri

et al. 2017

Investment Management and Financial Innovations

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Earnings management (EM) is manipulation done by management in preparing financial statement in order to gain management advantages or to increase the firm value. EM can reduce the quality of financial statements because it does not show the real earning periodical. This research aims to identify the effect of good corporate governance (GCG) (institutional ownership, managerial ownership, frequency of board meetings, frequency of audit committee (AC) meetings), firm size, and leverage on the EM. Population comprises the companies in LQ 45 index of Iindonesia Stock Exchange (IDX) for the period 2010–2014. Samples of the research were taken using purposive sampling method, and the variables are tested using multiple linear regression analysis. The results of the research show that partially, only leverage has significant effect on EM, while institutional ownership, managerial ownership, frequency of board meeting, frequency of AC meetings, and firm size have no significant effect on EM, but all of the variables have simultaneously significant effect on EM. Limitations of the research are the only used 6 independent variables and 21 companies as samples of the research.

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Section: Institutional Ownership and Earnings Managementmentioning

confidence: 99%

Section: Positive Accounting Theorymentioning

confidence: 99%

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

Saftiana

Mukhtaruddin

Putri

et al. 2017

Investment Management and Financial Innovations

View full text Add to dashboard Cite

show abstract

“…ROA has a significant negative effect according to Pujilestari, et al (2013). And ROA has no significant effect according to Kusumaningtyas (2014). Firm Size has a significant positive effect according to Astari, et al (2017) and Pujilestari, et al (2013).…”

Section: Introductionmentioning

confidence: 93%

“…DER has a significant negative effect according to Arthawan et al (2018). And DER has no significant effect according to Gunawan, et al (2015), Pradipta, et al (2015) and Kusumaningtyas (2014). Sales Growth has a significant positive effect according to Astari, et al (2017).…”

Section: Introductionmentioning

confidence: 97%

Micro Influence on Earnings Management in the Basic and Chemical Industrial Sectors in Indonesia

Djamaluddin¹,

Perdanawati²,

Herawati³

2019

ijird

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This study aims to analyze the influence of Micro Factors (DER, Sales Growth, ROA, Firm Size) On Earning Management in the Basic Industry and Chemical sector in 2015-2017. The method of determining the sample of this study was purposive sampling. In accordance with predetermination criteria, obtained a sample of 29 companies with an observation period of 3 years so that number of samples was 87 companies. The analysis technique used is the Fixed Effect Models. The result Showed that DER, Sales Growth and ROA did not affect earnings Management. Only Firm Size has a significant positive affect on Earning management.

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“…Intervensi untuk melakukan penyimpangan atau kecurangan dapat menyebabkan penurunan kinerja sehingga membawa perusahaan pada kondisi kesulitan keuangan c. Tingkat signifikansi 0,062 < 0,1 dan koefisien sebesar -2,121 menunjukkan bahwa keberadaan komite audit memiliki pengaruh negatif terhadap kondisi kesulitan keuangan perusahaan sehingga tidak ditemukan bukti adanya pengaruh positif signifikan dari keberadaan komite audit terhadap kondisi kesulitan keuangan. Kusumaningtyas (2014) menyatakan bahwa ukuran komite audit yang semakin besar akan dapat meningkatkan fungsi pengawasan komite audit terhadap manajemen. Keberadaan komite audit akan memberikan pengawasan ketat dalam pelaporan keuangan bagi para stakeholdersehingga memiliki keyakinan yang tinggi bahwa pelaporan keuangan memiliki kualitas yang baik dan bebas dari manipulasi yang dilakukan oleh manajemen.…”

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Pengaruh Struktur Aktiva, Profitabilitas, Dan Risiko Bisnis Terhadap Struktur Modal Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2014

2017

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This study examined the effect ofthe implementation of corporate governance on the condition of the financial distress of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The implementation of corporate governance proxied with the proportion of managerial ownership, proportion of institutional ownership, number of the boards of directors, proportion of independent commissioners, and existence of the audit committee.Samples used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) with 2012 up to 2016 as an observation period. The total study samples was 48 firms with 96 firm year are determined by the method of purposive sampling. This study used Logistic Regression to examine the effect of the implementation of corporate governance of the condition of the company's financial distress.The results of this study indicated that The number of the boards of directors and the proportion of independent commissioners variables were not proven to have significant influence on the condition of the company's financial distress. The proportion of managerial ownership, the proportion of institutional ownership, and the existence of the audit committee variables proved to have a significant influence on the condition of the company's financial distress with a positive influence. Keywords: board of directors, independent commissioners, managerial ownership, institutional ownership, audit committee, financial distress, logistic regression I. PendahuluanKondisi kesulitan keuangan yang dialami perusahaan diawali pada saat perusahaan tidak dapat membayar kewajiban-kewajiban yang telah jatuh tempo atau adanya kemungkinan perusahaan tidak akan dapat membayar kewajiban-kewajibannya tersebut. Kondisi ini akan memperoleh perhatian dari pihak-pihak eksternal, seperti investor, kreditur, auditor, pemerintah, dan pemilik perusahaan. Jika hal-hal tersebut tidak segera ditindaklanjuti, perusahaan akan kehilangan reputasi di mata para shareholder, bahkan dapat mengalami situasi terburuk, yaitu kebangkrutan. Dengan diketahuinya kemungkinan kesulitan keuangan, diharapkan perusahaan dapat melakukan tindakan untuk memperbaiki situasi ini. Fenomena kesulitan keuangan perusahaan dapat dilihat dari tingginya rasio Non Performing Loan (NPL) pada bank umum di Indonesia dan delisting dari beberapa perusahaan dari Bursa Efek Indonesia. Berdasarkan data Statistik Perbankan Indonesia (SPI) per Februari 2017 yang diterbitkan oleh Otoritas Jasa Keuangan, penyaluran kredit bank umum mencapai Rp 4.308 triliun dengan NPL Rp 135,99 triliun atau sebesar 3,16%. Beberapa perusahaan go public juga terpaksa harus di-delisting (forced delisting) dari bursa karena kesulitan likuiditas dan perusahaan tidak mampu lagi menjalankan kegiatan operasionalnya. Pranowo et al. (2010) menyatakan temuannya dengan membagi 4 kelompok pada 220 perusahaan yang memiliki laporan keuangan lengkap dan terdaftar pada BEI, yaitu good Pengaruh Penerapan Corporate Governance terhadap Kondisi Kesulitan Keuangan: Studi Empiris pada Perusah...

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Pengaruh Kompetensi Komite Audit, Aktivitas Komite Audit Dan Kepemilikan Institusional Terhadap Manajemen Laba

Cited by 30 publications

References 2 publications

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

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

Micro Influence on Earnings Management in the Basic and Chemical Industrial Sectors in Indonesia

Pengaruh Struktur Aktiva, Profitabilitas, Dan Risiko Bisnis Terhadap Struktur Modal Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2014

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