Pengaruh Mekanisme Corporate Governance terhadap Manajemen Laba dengan Pendekatan Conditional Revenue Model

Asward, Ismalia; Lina, Lina

doi:10.12695/jmt.2015.14.1.2

Cited by 28 publications

(44 citation statements)

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“…According to Shien et al (2006), INST are shares held by the government, financial institutions, institutional legal entities, foreign insti-tutions and trusts and other institutions at the end of the year (Widigdo, 2013). Institutional investors are considered more experienced in detecting errors in the company, so it is not easily fooled by management, and management will avoid actions to perform EM in order to profit the more qualified (Asward & Lina, 2015), (b) managerial ownership. MOWN is a privately owned share or shares owned by the subsidiary concerned and its affiliates.…”

Section: Good Corporate Governance (Gcg)mentioning

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

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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: Good Corporate Governance (Gcg)mentioning

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

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“…Kepemilikan instutisional mendorong pengawasan terhadap kinerja manajemen. Asward (2015) mengatakan investor institusional merupakan investor yang berpengalaman, karena memfokuskan pada laba di masa datang. Menurut Suranta dalam Asward (2015), kepemilikan institusional berperan sebagai salah satu mekanisme good corporate governance dalam mengurangi tindakan manajemen laba.…”

Section: Pendahuluanunclassified

“…Rata-rata kepemilikan manajerial pada perusahaan sektor pertambangan rendah, menurut Jensen dan Meckling dalam Sriwedari (2012) menyebabkan rasa memiliki manajer atas perusahaan sebagai pemegang saham tidak cukup kuat dalam melakukan kecurangan pada laporan keuangan demi kepentingan pribadinya. Kepemilikan manajerial yang rendah artinya manajer pada perusahaan tidak mempunyai hak dan voting yang besar dalam proses pengambilan keputusan, hal inilah yang membuat manajemen tidak kuat dalam mengintervensi laporan keuangan, karena manajer menurut Jensen dan Meckling dalam Asward (2015) yang mengatakan bahwa manajemen laba sangat ditentukan oleh motivasi manajer itu sendiri. Hasil ini tidak sejalan dengan penelitian Lady (2016) dan Yulita (2016), namun sejalan dengan penelitian Sriwedari (2012) pada sampel perusahaan manufaktur.…”

Section: Pembahasanunclassified

Untitled

Abduh¹,

Rusliati²

2018

jrbm

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This study aims to determine the influence of good corporate governance mechanism proxied with managerial ownership, institutional ownership, independent board of commissioners and audit committee, profit management condition as measured by discretionary accruals and financial performance as measured by return on assets mining company period 2012-2016. The sample are 11 companies. This research uses descriptive and verificative method using panel data regression analysis. The result shows that good corporate governance mechanism has significant effect to profit management at 53%. Partially managerial ownership has no effect on earnings management while institutional ownership, independent board of commissioner have significant influence to earnings management. Good corporate governance mechanism has a significant effect on financial performance of 26%, Partially managerial ownership, institutional ownership and independent board of commissioners have no effect on financial performance, while audit committee has an effect.

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“…The mechanism of corporate governance has the ability to produce a higher quality financial report including earnings quality [2]. The corporate governance mechanism will reduce earnings management activities carried out by management [6,7]. This study is to determine earnings management in companies listed on the Jakarta Islamic Index (JII) in 2015-2018.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Asymmetry Information and Corporate Governance Mechanism on Earning Management in Companies Listed in the Islamic Index Period of Jakarta 2015–2018

Nasution¹,

Putri²,

Faruqi³

2020

Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)

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The aims of this research to determine the effect of information asymmetry and corporate governance mechanisms that proxied by institutional ownership, managerial ownership, and audit committee on the earnings management occurred in companies listed in Jakarta Islamic Index over the period 2015-2018. This study used purposive sampling method. These samples contained in JII are 14 companies. The data is secondary data from financial statement, annual reports, and stock historical price that are accessed through the official website of IDX: http://www.idx.co.id. Data analysed by using multiple linear regression that processed using software Eviews version 10. The result of this research concluded that (1) Information asymmetry has no effect on earnings management that information asymmetry is not a factor that encourages management to take opportunistic actions (2) Institutional ownership has negative effect on earnings management which indicates that greater ownership of shares owned by institutional parties does lead to greater oversight efforts to prevent earnings management (3) Managerial ownership has negative effect on earnings management which indicates that the greater shareholding owned by management does reduce management's own actions in carrying out earnings management; (4) Audit committee has a positive effect on earnings management that the presence of the audit committee effectively prevents the improvement of earnings management in the company.

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Pengaruh Mekanisme Corporate Governance terhadap Manajemen Laba dengan Pendekatan Conditional Revenue Model

Cited by 28 publications

References 0 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

Untitled

The Effect of Asymmetry Information and Corporate Governance Mechanism on Earning Management in Companies Listed in the Islamic Index Period of Jakarta 2015–2018

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