Mekanisme Good Corporate Governance (GCG) terhadap manajemen laba
DOI:
https://doi.org/10.32670/fairvalue.v5i4.2583Keywords:
Independent board of commissioners; Audit committee; Auditor quality; Institutional ownership; Profit managementAbstract
This study aims to determine the effect of good corporate governance mechanisms as measured by the Independent Board of Commissioners, Audit Committee, Auditor Quality, and Institutional Ownership on Earnings Management. The population in this study are manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This study uses multiple linear regression analysis method, and uses the application of the Statistical Program for Social Science (SPSS). The population in this study were 26 food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period and the sample used was 20 companies using a purposive sampling technique. The results of this study indicate that the Independent Board of Commissioners variable has a negative effect on Earnings Management. The Audit Committee variable has a negative effect on Earnings Management. Auditor Quality variable has a negative effect on Earnings Management. Institutional Ownership Variables have a negative effect on Earnings Management. This research for the company is expected by the management to be more careful in including costs or expenses in the calculation of profit. If an error occurs, the earnings management carried out will have an impact. Meanwhile, prospective investors should be more careful in making investment decisions in companies that are carried out by assessing the quality of earnings in the observation period presented in the financial statements.
References
Aini, N., & Rumanti, R. R. (2021). Studi empiris good corporate governance, corporate social responsibilty dan manajemen laba pada perusahaan manufaktur di Indonesia. In Journal of Management and Accounting 4(2), 19-34.
Agustia, Y.P, & Suryani, E. (2018). Pengaruh ukuran perusahaan, umur perusahaan, leverage, dan profitabilitas terhadap manajemen laba (Studi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2016). JURNAL ASET (AKUNTANSI RISET). 10 (1). 63-74.
Ali, S. A. H. M. (2022). The association between audit committee characteristics and earning management: Evidence from GCC stock markets. Information Sciences Letters, 11(1), 257–268.
Arlita, R., Bone, H., & Kesuma, A. I. (2019). Pengaruh Good Corporate Governance dan leverage terhadap praktik manajemen laba. Akuntabel, 16(2), 238–248.
Asyati, S., & Farida. (2020). Pengaruh Good Corporate Governance, leverage, profitabilitas dan kualitas audit terhadap praktik manajemen laba (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2014-2018). Journal of Economic, Management, Accounting and Technology, 3(1), 36–48.
Fionita, Y., & Fitra, H. (2021). Pengaruh kepemilikan institusional, komisaris independen, komite audit, pertumbuhan penjualan, dan leverage terhadap manajemen laba. Jurnal Eksplorasi Akuntansi, 3(4), 893–907.
Gunarto, K., & Riswandari, E. (2019). Pengaruh diversifikasi operasi, kepemilikan manajerial, komite audit, dan kualitas audit terhadap manajemen laba. Jurnal Akuntansi Berkelanjutan Indonesia, 2(3), 356–374.
Hermanto, & Berutu, R. S. N. (2022). Pengaruh jumlah dewan komisaris, ukuran perusahaan, komite pemantau risiko, dan kinerja keuangan terhadap laba pengelolaan. Jurnal Internasional Sains Dan Masyarakat, 4(1), 58–70.
Hermanto, & Wulandari, P. (2022). Effect of third party funds, return on assets, independent commissioners and institutional ownership on banking profit management. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(1), 3865–3876.
Indrati, M., Hermanto, Purwaningsih, E., Agustinah, W., & Sarikha, A. (2021). Corporate governance mechanisms and possible financial statements containing fraud. Article in Budapest International Research and Critics Institute (BIRCI-Journal) Humanities and Social Sciences, 4(4), 8609–8621.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency cost and ownership structure. Journal of Financial Economics, 3, 305–360.
Jumiyanti, T., Pratiwi, D. N., & Sumadi. (2021). Pengaruh kepemilikan institusional, profitabilitas, dan ukuran perusahaan terhadap manajemen laba. Jurnal Akuntansi Dan Pajak, 22(1), 1–11.
Junaedi, N., & Sudarwan. (2020). Pengaruh komisaris independen, asimetri informasi, dan leverage terhadap manajemen laba pada industri konstruksi dan bangunan. ICA Ekonomi, 1(1), 159–170.
Kalbuana, N., Yulistian, N., & Budi R, A. N. (2020). Pengaruh intellectual capital, tata kelola perusahaan dan kualitas audit terhadap manajemen laba. Jurnal Akuntansi Berkelanjutan Indonesia, 3(1), 56–71.
Mardianto, & Jullystella. (2021). Analisis pengaruh arus kas bebas dan kualitas auditor pada manajemen laba. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(3), 1895–1909.
Mulyani, U. R. (2018). Pengaruh adopsi ifrs, good corporate governance, asimetri informasi, dan ukuran perusahaan terhadap manajemen laba. Accounting Global Journal, 2(1), 1–14.
Nurdiniah, D., & Munandar, A. (2020). Analisis hubungan dewan komisaris independen, voluntary disclosure, firm size, dan cost of debt. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 5(1), 245–256.
Pratomo, D., & Alma, N. (2020). Pengaruh dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial, dan kepemilikan asing terhadap manajemen laba (Studi kasus pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018). Jurnal Akuntansi Keuangan Dan Bisnis, 13(2), 98–107.
Putri. (2020). Pengaruh Good Corporate Governance terhadap praktik manajemen laba perusahaan. Jurnal Technobiz, 3(2), 15–20.
Rahmadani, T. R., & Cahyonowati, N. (2022). Pengaruh Good Corporate Governance dan kualitas audit terhadap praktik manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Diponegoro Journal Of Accounting, 11(1), 1–14.
Ramadhani, S., Thamrin, H., & Basmalah. (2021). Pengaruh kepemilikan institusional, komposisi dewan komisaris, komite audit, dan leverage terhadap manajemen laba pada perusahaan yang perbankan yang terdaftar di Bursa Efek Indonesia. Jurnal Inovasi Penelitian, 2(7), 2169–2182.
Sarmo, S., Muttaqillah, Muhdin, & Negara, I. K. (2020). Pengaruh kepemilikan institusional, proporsi dewan komisaris independen, ukuran perusahaan dan laverage terhadap manajemen laba. JIAI (Jurnal Ilmiah Akuntansi Indonesia), 5(2), 117–136.
Statements of Financial Accounting Concept (SFAC). (1978).
Tsaqif, B. M., & Agustiningsih, W. (2021). Pengaruh kesulitan keuangan dan ukuran perusahaan terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi. Jurnal Akuntansi Dan Tata Kelola, 2(1), 53–56. http://jurnal.umj.ac.id/index.php/jago
Widagdo, A. K., Rahmawati, R., Murni, S., Wulandari, T. R., & Agustiningsih, S. W. (2021). Corporate Governance, audit quality, family ownership and earnings management. KnE Social Sciences, 519–534.
Yanthi, N. P. D. C., Pratomo, D., & Kurnia. (2021). Audit quality, audit committee, institutional ownership and independent director on earning management. Jurnal Riset Akuntansi Kontemporer, 13(1), 42–50.
