Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2017-2019
Keywords:
Audit Committee Size, Audit Committee Tenure, Audit Committee Expertise, Female Board of Commissioners, Real Earnings Management.
Audit Committee Size, Audit Committee Tenure, Audit Committee Expertise, Female Board of Commissioners, Real Earnings Management.
Abstract
Isu manajemen laba sebagai skandal keuangan telah menjadi perhatian publik, khususnya pada tata kelola perusahaan sebagai mekanisme pengendalian internal untuk memastikan kualitas pelaporan keuangan. Penelitian ini betujuan untuk mengetahui hubungan karakteritistik komite audit dan proporsi dewan komisaris wanita untuk menetapkan hubungan antara mekanisme pengendalian internal terhadap manajemen laba riil pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Menggunakan regresi linear berganda untuk menguji hipotesis merupakan penelitian kuantitatif dan data sekunder pada 131 perusahaan sampel. Peneliti mendeteksi manajemen laba riil dengan model Cohen dan Zarowin (2010), karakteristik komite audit dilihat berdasarkan ukuran komite audit, komite audit tenure, dan keahlian komite audit berdasarkan Peraturan Otoritas Jasa Keuangan No.55/PJOK.04/2015. Hasil yang ditemukan adalah ukuran komite audit memiliki pengaruh yang signifikan terhadap manajemen laba riil, namun tidak ditemukan pengaruh yang signifikan antara komite audit tenure dan keahlian komite audit terhadap manajemen laba riil. Selain itu, terdapat pengaruh signifikan proporsi dewan komisaris wanita terhadap manajemen laba riil.
Downloads
Download data is not yet available.
References
Agustia, P. A. & 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), 71–82.
Agyei-Mensah, B. K., & Yeboah, M. (2019). Effective audit committee, audit quality and earnings management: Evidence from the Ghana Stock Exchange. International Journal of Managerial and Financial Accounting, 11(2), 93–112. https://doi.org/10.1504/IJMFA.2019.099765
Al-Absy, M. S. M., Ku Ismail, K. N. I., & Chandren, S. (2019). Audit committee chairman characteristics and earnings management: The influence of family chairman. In Asia-Pacific Journal of Business Administration (Vol. 11, Issue 4). https://doi.org/10.1108/APJBA-10-2018-0188
Al-Rassas, A. H., & Kamardin, H. (2016). Earnings quality and audit attributes in high concentrated ownership market. Corporate Governance (Bingley), 16(2), 377–399. https://doi.org/10.1108/CG-08-2015-0110
Alhassan, I., State, G., Gololo, I. A., & Islam, K. M. A. (2019). Audit Committee and Earnings Management in Quoted Manufacturing Firms in Nigeria. 4(1), 45–55.
Andreas Bambang Daryatno, L. S. E. J. (2020). Faktor – Faktor Yang Mempengaruhi Real Earnings Management Pada Perusahaan Manufaktur di BEI. Jurnal Ekonomi, 25(2), 163. https://doi.org/10.24912/je.v25i2.650
Anzelya, Y. (2020). Pengaruh Efektivitas Komite Audit , Kualitas Internal dan Eksternal Audit terhadap Manajemen Laba Riil. Jurnal Online Insan Akuntan, 05(01), 99–112. http://ejournal-binainsani.ac.id/index.php/JOIA/article/download/1325/1109/
Chandra, A. H. (2015). Hubungan Antara Karakteristik Komite Audit dengan Real Earnings Management pada Perusahaan Sektor Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013. Jurnal Ilmiah Mahasiswa Universitas Surabaya, 4(2), 1–25.
Cohen, D. A., & Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50(1), 2–19. https://doi.org/10.1016/j.jacceco.2010.01.002
Dhaliwal, D., Naiker, V., & Navissi, F. (2010). The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research, 27(3), 787–827. https://doi.org/10.1111/j.1911-3846.2010.01027.x
Ghaleb, B. A. A., Kamardin, H., & Al-Qadasi, A. A. (2020). Internal audit function and real earnings management practices in an emerging market. Meditari Accountancy Research, 28(6), 1209–1230. https://doi.org/10.1108/MEDAR-02-2020-0713
Ghaleb, B. A. A., Qaderi, S. A., Almashaqbeh, A., & Qasem, A. (2021). Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan. Cogent Business and Management, 8(1), 1883222. https://doi.org/10.1080/23311975.2021.1883222
Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(1–3), 3–73. https://doi.org/10.1016/j.jacceco.2005.01.002
Hassan, S. U., & Ibrahim, G. (2014). Governance attributes and real activities manipulation of listed manufacturing firms in Nigeria. International Journal of Accounting and Taxation, 2(1), 37–62.
Inaam, Z., & Khamoussi, H. (2016). Audit committee effectiveness, audit quality and earnings management: a meta-analysis. International Journal of Law and Management, 58(2), 179–196. https://doi.org/10.1108/IJLMA-01-2015-0006
Jensen M. C, & Meckling W. H. (1976). Theory of the firm: managerial behavior, Agency Cost and Ownership Structure. Journal of Financial Economics.
Lakhal, F., Aguir, A., Lakhal, N., & Malek, A. (2015). Do women on boards and in top management reduce earnings management? Evidence in France. Journal of Applied Business Research, 31(3), 1107–1118. https://doi.org/10.19030/jabr.v31i3.9236
Manurung, R. V., & Syafruddin, M. (2020). Manajemen Laba Akrual. Diponegoro Journal of Accounting, 9(2), 1–9.
Muhammad, R., & Pribadi, P. (2020). Pengaruh Kompensasi Bonus, Pendidikan dan Komposisi Gender Dewan Direksi Terhadap Manajamen Laba pada Bank Syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 6(1), 53–69. https://doi.org/10.29040/jiei.v6i1.601
Prabowo, D. A. (2014). Accounting Analysis Journal. Accounting Analysis Journal, 3(4), 457–465.
Putri, N. G., & NR, E. (2019). Pengaruh Keahlian Akuntansi Komite Audit Dan Dewan Komisaris Wanita Terhadap Manajemen Laba (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). Jurnal Eksplorasi Akuntansi, 1(3), 1051–1067.
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335–370. https://doi.org/10.1016/j.jacceco.2006.01.002
Sari, A. L. (2017). Karakteristik Perusahaan, Tata Kelola Perusahaan Dan Manajemen Laba. Jurnal Akuntansi Bisnis, 15(2), 229. https://doi.org/10.24167/jab.v16i1.1364
Setiawan, D. (2018). Karakteristik dewan komisaris dan manajemen laba: bukti pada peristiwa penawaran saham perdana. Jurnal Siasat Bisnis, 22(2), 164–181. https://doi.org/10.20885/jsb.vol22.iss2.art4
Sharma, V. D., & Kuang, C. (2014). Voluntary audit committee characteristics, incentives, and aggressive earnings management: Evidence from New Zealand. International Journal of Auditing, 18(1), 76–89. https://doi.org/10.1111/ijau.12013
Sun, J., Lan, G., & Liu, G. (2014). Independent audit committee characteristics and real earnings management. Managerial Auditing Journal, 29(2), 153–172. https://doi.org/10.1108/MAJ-05-2013-0865
Supriyaningsih, F. (2016). the Influence of Audit Committee Characteristics on Real Earnings Management. Jurnal Akuntansi Dan Auditing, 13(1), 61–79. https://doi.org/10.14710/jaa.v13i1.13868
Surbakti, L. P., & Samosir H. E. S. (2021). The Effect of Audit Committee Effectiveness and Audit Quality on Earnings Management. Elementary Education Online, 5(2), 4290–4298.
Surbakti, L. P., & Samosir, H. E. S. (2019). Earnings Quality and the Effect of Internal Monitoring Corporate Governance : Evidence from Indonesia. Proceedings of the 19th Asian Academic Accounting Association (Four A) Annual Conference 2019, 2006, 10.
Surbakti, L. P., & Shaari, H. B. (2018). The Impact of Internal Monitoring Mechanism and External Audit on Earnings Quality Evidence from Indonesia. 20(12), 62–69. https://doi.org/10.9790/487X-2012026269
Susanto, Y. K., & Pradipta, A. (2016). Corporate Governance and Real Earnings Management. International Journal of Business, Economics and Law, 9(1), 17–23. http://ijbel.com/wp-content/uploads/2016/05/K9_82.pdf
Vafeas, N. (2003). Length of board tenure and outside director independence. Journal of Business Finance and Accounting, 30(7–8), 1043–1064. https://doi.org/10.1111/1468-5957.05525
Agyei-Mensah, B. K., & Yeboah, M. (2019). Effective audit committee, audit quality and earnings management: Evidence from the Ghana Stock Exchange. International Journal of Managerial and Financial Accounting, 11(2), 93–112. https://doi.org/10.1504/IJMFA.2019.099765
Al-Absy, M. S. M., Ku Ismail, K. N. I., & Chandren, S. (2019). Audit committee chairman characteristics and earnings management: The influence of family chairman. In Asia-Pacific Journal of Business Administration (Vol. 11, Issue 4). https://doi.org/10.1108/APJBA-10-2018-0188
Al-Rassas, A. H., & Kamardin, H. (2016). Earnings quality and audit attributes in high concentrated ownership market. Corporate Governance (Bingley), 16(2), 377–399. https://doi.org/10.1108/CG-08-2015-0110
Alhassan, I., State, G., Gololo, I. A., & Islam, K. M. A. (2019). Audit Committee and Earnings Management in Quoted Manufacturing Firms in Nigeria. 4(1), 45–55.
Andreas Bambang Daryatno, L. S. E. J. (2020). Faktor – Faktor Yang Mempengaruhi Real Earnings Management Pada Perusahaan Manufaktur di BEI. Jurnal Ekonomi, 25(2), 163. https://doi.org/10.24912/je.v25i2.650
Anzelya, Y. (2020). Pengaruh Efektivitas Komite Audit , Kualitas Internal dan Eksternal Audit terhadap Manajemen Laba Riil. Jurnal Online Insan Akuntan, 05(01), 99–112. http://ejournal-binainsani.ac.id/index.php/JOIA/article/download/1325/1109/
Chandra, A. H. (2015). Hubungan Antara Karakteristik Komite Audit dengan Real Earnings Management pada Perusahaan Sektor Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013. Jurnal Ilmiah Mahasiswa Universitas Surabaya, 4(2), 1–25.
Cohen, D. A., & Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics, 50(1), 2–19. https://doi.org/10.1016/j.jacceco.2010.01.002
Dhaliwal, D., Naiker, V., & Navissi, F. (2010). The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research, 27(3), 787–827. https://doi.org/10.1111/j.1911-3846.2010.01027.x
Ghaleb, B. A. A., Kamardin, H., & Al-Qadasi, A. A. (2020). Internal audit function and real earnings management practices in an emerging market. Meditari Accountancy Research, 28(6), 1209–1230. https://doi.org/10.1108/MEDAR-02-2020-0713
Ghaleb, B. A. A., Qaderi, S. A., Almashaqbeh, A., & Qasem, A. (2021). Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan. Cogent Business and Management, 8(1), 1883222. https://doi.org/10.1080/23311975.2021.1883222
Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(1–3), 3–73. https://doi.org/10.1016/j.jacceco.2005.01.002
Hassan, S. U., & Ibrahim, G. (2014). Governance attributes and real activities manipulation of listed manufacturing firms in Nigeria. International Journal of Accounting and Taxation, 2(1), 37–62.
Inaam, Z., & Khamoussi, H. (2016). Audit committee effectiveness, audit quality and earnings management: a meta-analysis. International Journal of Law and Management, 58(2), 179–196. https://doi.org/10.1108/IJLMA-01-2015-0006
Jensen M. C, & Meckling W. H. (1976). Theory of the firm: managerial behavior, Agency Cost and Ownership Structure. Journal of Financial Economics.
Lakhal, F., Aguir, A., Lakhal, N., & Malek, A. (2015). Do women on boards and in top management reduce earnings management? Evidence in France. Journal of Applied Business Research, 31(3), 1107–1118. https://doi.org/10.19030/jabr.v31i3.9236
Manurung, R. V., & Syafruddin, M. (2020). Manajemen Laba Akrual. Diponegoro Journal of Accounting, 9(2), 1–9.
Muhammad, R., & Pribadi, P. (2020). Pengaruh Kompensasi Bonus, Pendidikan dan Komposisi Gender Dewan Direksi Terhadap Manajamen Laba pada Bank Syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 6(1), 53–69. https://doi.org/10.29040/jiei.v6i1.601
Prabowo, D. A. (2014). Accounting Analysis Journal. Accounting Analysis Journal, 3(4), 457–465.
Putri, N. G., & NR, E. (2019). Pengaruh Keahlian Akuntansi Komite Audit Dan Dewan Komisaris Wanita Terhadap Manajemen Laba (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). Jurnal Eksplorasi Akuntansi, 1(3), 1051–1067.
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335–370. https://doi.org/10.1016/j.jacceco.2006.01.002
Sari, A. L. (2017). Karakteristik Perusahaan, Tata Kelola Perusahaan Dan Manajemen Laba. Jurnal Akuntansi Bisnis, 15(2), 229. https://doi.org/10.24167/jab.v16i1.1364
Setiawan, D. (2018). Karakteristik dewan komisaris dan manajemen laba: bukti pada peristiwa penawaran saham perdana. Jurnal Siasat Bisnis, 22(2), 164–181. https://doi.org/10.20885/jsb.vol22.iss2.art4
Sharma, V. D., & Kuang, C. (2014). Voluntary audit committee characteristics, incentives, and aggressive earnings management: Evidence from New Zealand. International Journal of Auditing, 18(1), 76–89. https://doi.org/10.1111/ijau.12013
Sun, J., Lan, G., & Liu, G. (2014). Independent audit committee characteristics and real earnings management. Managerial Auditing Journal, 29(2), 153–172. https://doi.org/10.1108/MAJ-05-2013-0865
Supriyaningsih, F. (2016). the Influence of Audit Committee Characteristics on Real Earnings Management. Jurnal Akuntansi Dan Auditing, 13(1), 61–79. https://doi.org/10.14710/jaa.v13i1.13868
Surbakti, L. P., & Samosir H. E. S. (2021). The Effect of Audit Committee Effectiveness and Audit Quality on Earnings Management. Elementary Education Online, 5(2), 4290–4298.
Surbakti, L. P., & Samosir, H. E. S. (2019). Earnings Quality and the Effect of Internal Monitoring Corporate Governance : Evidence from Indonesia. Proceedings of the 19th Asian Academic Accounting Association (Four A) Annual Conference 2019, 2006, 10.
Surbakti, L. P., & Shaari, H. B. (2018). The Impact of Internal Monitoring Mechanism and External Audit on Earnings Quality Evidence from Indonesia. 20(12), 62–69. https://doi.org/10.9790/487X-2012026269
Susanto, Y. K., & Pradipta, A. (2016). Corporate Governance and Real Earnings Management. International Journal of Business, Economics and Law, 9(1), 17–23. http://ijbel.com/wp-content/uploads/2016/05/K9_82.pdf
Vafeas, N. (2003). Length of board tenure and outside director independence. Journal of Business Finance and Accounting, 30(7–8), 1043–1064. https://doi.org/10.1111/1468-5957.05525
Published
2022-08-30
How to Cite
SamsiahS., SurbaktiL., & SuburS. (2022, August 30). Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2017-2019. Journal of Economic, Management, Accounting and Technology, 5(2), 146-159. https://doi.org/https://doi.org/10.32500/jematech.v5i2.1983
Section
Articles
