Peran Mekanisme Corporate Governance sebagai Pemoderasi Praktik Earning Management terhadap Nilai Perusahaan

Ridwan, Muhammad; Gunardi, Ardi

doi:10.23969/trikonomika.v12i1.459

Cited by 12 publications

(12 citation statements)

References 10 publications

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“…This results shows that the independent board of commissioners has more power than board of commissioners. The study results are inconsistent with previous studies from ( Ridwan and Gunardi, 2014), stating that the independent board of commissioners is not a variable that can moderate the effect of earnings management on firm value. Meanwhile, research of (Limantauw, 2012) states that the higher the proportion of independent commissioners to the total number of commissioners, then the level of accounting conservatism being measured is also more significant.…”

Section: Effect Of Earnings Management On Firm Value With the Ic As A Moderating Variablecontrasting

confidence: 99%

The Effect of Earning Management on Firm Value and Good Corporate Governance as a Moderating Variable

Latifah¹,

Novitasari²

2021

Advances in Economics, Business and Management Research

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This research aims to testing and proved the earnings management to the firm value by implementing Good Corporate Governance (GCG). The components of GCG include managerial ownership, institutional ownership, the size of the board of commissioners, the board of independent commissioners, and the audit committee. This research's object is a manufacturing corporation listed on the Indonesia Stock Exchange(SEC). These results indicate that an independent board of commissioners and an audit committee can moderate earnings management's effect on firm value with managerial ownership. Descriptive analysis results are the average value of managerial ownership is 23%, an independent board of commissioners is 42%, and an audit committee is 3%.

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Section: Effect Of Earnings Management On Firm Value With the Ic As A Moderating Variablecontrasting

confidence: 99%

The Effect of Earning Management on Firm Value and Good Corporate Governance as a Moderating Variable

Latifah¹,

Novitasari²

2021

Advances in Economics, Business and Management Research

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“…Dari penemuan tersebut, maka rumusan hipotesis adalah: H 1 : kepemilikan manajerial berpengaruh positif terhadap nilai perusahaan Melalui kepemilikan institusional, maka mekanisme dan monitoring akan terjadi sangat intens, hal ini disebabkan investor institusional terlibat dalam pengambilan yang strategis sehingga manipulasi laba sangat sulit dilakukan. Penelitian Ridwan & Gunardi (2013), Rajgopal et al, (1999), Steiner (1996 dalam Suranta & Machfoedz (2003) memberikan bukti bahwa kepemilikan institusional dan nilai perusahaan (Tobin's Q) memiliki hubungan yang signifikan. Maka rumusan hipotesis adalah: Perusahaan akan terdorong untuk melaksanakan praktik dan pengungkapan CSR karena memperoleh beberapa manfaat (Solihin, 2009).…”

Section: Pengembangan Hipotesisunclassified

Good Corporate Governance Dan Pengaruhnya Terhadap Nilai Perusahaan Melalui Corporate Social Responsibility Disclosure

Purnamawati¹,

Yuniarta²,

Astria³

2017

Jurnal Keuangan Dan Perbankan

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This research explained the relationship between Good Corporate Governance mechanism to company's value, and the extent disclosure of Corporate Social Responsibility as moderation variable. Hierarchical regression analysis was used to examine modernization impact in the relationship between dependent and independent variable. Sample gathering was undertaken from 2012 to 2014. Tobin's Q was used to assess the company's value. Whereas Good Corporate Governance mechanism that was proxy by the number of managerial ownership and institutional ownership quantity was taken from ownership scale existed in company financial report. Extent measurement of Corporate Social Responsibility expressing was carried out by calculating each company's CSR Index. This research used 44 samples of manufacturing companies meeting the criteria of purposive sampling. The testing of moderation effect and the main effect in the research was done using hierarchical regression analysis. The result showed that there were positive and significant relationship between GCG mechanism and company value, whereas between CSR extent disclosure and company value there was insignificant result. For examining the moderation impacts, CSR extent disclosure succeeded to moderate the relationship between managerial ownership and company value, but the extent of CSR expression did not succeed in moderating the relationship between institutional ownership and company value. ABSTRAKPenelitian ini menjelaskan hubungan antara mekanisme Good Corporate Governance, dengan nilai perusahaan, dan luas pengungkapan Corporate Social Responsibility sebagai variabel pemoderasi. Penelitian ini menggunakan analisis regresi hirarki untuk menguji efek moderasi dalam hubungan antara variabel dependen dan variabel independen. Pengambilan sampel dilakukan dari tahun 2012 sampai tahun 2014. Tobin's Q digunakan untuk mengukur nilai perusahaan. Sedangkan mekanisme GCG yang diproksikan dengan besarnya jumlah kepemilikan manajerial dan kepemilikan institusional diambil dari besar kepemilikan yang terdapat pada laporan keuangan perusahaan. Pengukuran luas pengungkapan CSR dilakukan dengan menghitung CSR Index masing-masing perusahaan. Penelitian ini menggunakan sampel sebanyak 44 perusahaan manufaktur yang memenuhi kriteria purposive sampling. Pengujian efek moderasi dan efek utama di riset dilakukan dengan menggunakan hierarchical regression analysis. Hasil dari penelitian ini menunjukkan bahwa terdapat hubungan yang positif dan signifikan antara mekanisme GCG dengan nilai perusahaan, sedangkan antara luas pengungkapan CSR dengan nilai perusahaan ditemukan hasil yang tidak signifikan. Untuk pengujian efek-efek moderasi, luas pengungkapan CSR berhasil memoderasi hubungan antara kepemilikan manajaerial dengan nilai perusahaan, namun luas pengungkapan CSR tidak berhasil memoderasi hubungan antara kepemilikan institusional dengan nilai perusahaan.

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“…Maka investor tidak dianjurkan membeli saham setelah tanggal pergantian CEO. Hasil penelitian ini tidak konsisten dengan penelitian yang dilakukan oleh Susanto & Christiawan (2016), Ridwan & Gunardi (2013) serta Suffian, et al, (2015) yang menjelaskan bahwa manajemen laba dengan pola income increasing saat tahun kedua setelah pergantian CEO berpengaruh positif dan signifikan pada reaksi pasar.…”

Section: Tabel 6 Hasil Uji Paired Sample T-testunclassified

Praktik Manajemen Laba dan Reaksi Pasar Setelah Event Pergantian Chief Executive Officer (CEO)

Juliartini

Astika

2021

E-Jurnal Akuntansi

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This research is to prove after the change of chief executive officer (CEO) of earnings management practices and market reaction. The total sample taken was using the nonprabability sampling method with a purposive sampling technique of 48 companies on the IDX which included the LQ45 index. The analysis technique used is simple linear regression and paired sample t-test on the DA and PER values of the company. Based on the results of the analysis found that there is no effect of earnings management on market reaction after one and two years of CEO turnover. These results prove that there is no important information on the announcement of CEO turnover, so it is less able to make significant stock price fluctuations. The next result is no difference in both earnings management and market reaction that occurs one and two years after CEO turnover. Keywords: Chief Executive Officer (CEO); Earning Management; Market Reaction; Price Earning Ratio (PER).

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Peran Mekanisme Corporate Governance sebagai Pemoderasi Praktik Earning Management terhadap Nilai Perusahaan

Cited by 12 publications

References 10 publications

The Effect of Earning Management on Firm Value and Good Corporate Governance as a Moderating Variable

The Effect of Earning Management on Firm Value and Good Corporate Governance as a Moderating Variable

Good Corporate Governance Dan Pengaruhnya Terhadap Nilai Perusahaan Melalui Corporate Social Responsibility Disclosure

Praktik Manajemen Laba dan Reaksi Pasar Setelah Event Pergantian Chief Executive Officer (CEO)

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