ANALISIS PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Logam & Sejenisnya yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014)
DOI:
https://doi.org/10.22441/profita.2019.v12.01.008Keywords:
Good corporate governance, size of the company, earnings managementAbstract
The purpose of the research is to examine whether institutional ownership, managerial ownership, audit committee, and the size of the company has an effect on earnings management. The type of research used in this study is causal comparative research. The population in this study are companies manufacturing sub-sector of metal and the likes are listed on the Indonesia Stock Exchange Period 2011-2014. The data used is secondary data. Data collection method used is book study method and the documentation. The analysis used is multiple regression analysis. The results showed that: 1) in partial institutional ownership, managerial ownership has effect and significant effect on Earnings Management with a negative direction; 2) partial variable audit committee has effect and significant effect on the Profit Management with a positive direction; 3) partial variable size has no effect and no significant effect on Earnings Management.References
Achmad, K., Subekti, I. Atmini, S., (2007). Investigasi Motivasi dan Strategi Manajemen Laba Pada Perusahaan Publik Di Indonesia. Simposium Nasional Akuntansi X Makassar.
Agustia, D. (2013). Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba. Universitas Airlangga Surabaya. Jurnal Akuntansi dan Keuangan, Vol. 15, No. 1.
Boulila, T., Neila, Zouari, S.B.S., Boudriga, A. (2010). Do Islamic Banks Use Loan Loss Provisions to Smooth Their Result?, Journal of Islamic Accounting and Business Research Vol. 1 No. 2.
Charles, C. (2012). Analisis Pengaruh Islamic Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility. Diponegoro Journal Of Accounting.
Cornett, M. M., McNutt, J. J., Tehranian, H., (2009). Corporate Governance and Earnings Management at Large U.S. Bank Holdings Companies. Journal of Corporate Finance. 15: 412-430.
Djarwanto, P. S. (2008). Statistik Sosial Ekonomi Bagian 1 Edisi 3. BPFE Yogyakarta
Fanani, Z. 2006). “Manajemen Laba : Bukti Dari Set Kesempatan Investasi, Utang, Kos Politik, dan Konsentrasi Pasar Pada Pasar Yang Sedang Berkembang”. Simposium Nasional Akuntansi IX. Padang Tanggal 23-26 Agustus.
Fitriasari, D. (2007). Pengaruh Aktivitas dan Financial Literacy Komite Audit terhadap Jenis Manajemen Laba. Simposium Nasional Akuntansi, Makasar, 26-28 Juli 2007.
Freeman, R.J., and Shoulder, C.D., (2008). Governmental and Nonprofit Accounting Theory and Practice. Ninth Edition. New Jersey: Pearson International Edition
Ghozali, I. (2005). Aplikasi Analisis Multivariate Dengan Program SPSS, Edisi Ketiga, Badan Penerbit Universitas Diponegoro, Semarang.
Ghozali, I., Chariri, A., (2011). Teori Akuntansi. Badan Penerbit Universitas Diponegoro. Semarang
Ghozali, I., Fuad. (2008). Struktural Equation Modelling. Semarang: Badan Penerbit Universitas Diponegoro.
Handayani, Y. P., (2014). Analisis Perbedaan Manajemen Laba Sebelum Dan Sesudah Penerapan Standar Akuntansi Keuangan (Konvergensi IFRS) (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI). Jurnal Akuntansi. Vol 2, No 1
Indracahya, E., Dewi A. F., (2017). The Effect of Good Corporate Governance Elements, Leverage, Firm Age, Company Size and Profitability on Earning Management (Empirical Study Of Manufacturing Companies in BEI 2014-2016). Jurnal Profita Vol. 10 No. 2. Agustus.
Indriantoro, N., Bambang, S., (2009). Metode Penelitian Untuk Akuntansi dan Manajemen, Penerbit BPFE Yogyakarta, Edisi Pertama, Cetakan kedua, Yogyakarta.
Jiang, W., Anandarajan, A. (2009). “Shareholder Rights, Corporate Governance and Earnings Quality: The Influence of Institutional Investors”. Managerial Auditing Journal. Vol. 24. No. 8. Pp. 767 – 791.
Jogiyanto, H. M. (2010). Metode Penelitian Bisnis : Salah Kaprah dan Pengalaman-Pengalaman. Yogyakarta : BPFE.
Kartika, T. P., (2010). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit, Dewan Direksi, Dewan Komisaris, Kualitas Audit, dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan. Universitas Gunadarma.
Khafid, M. (2012). Pengaruh Tata Kelola Perusahaan (Corporate Governance) dan Struktur Kepemilikan Terhadap Persistensi Laba. Jurnal Dinamika Akuntansi, Vol. 4, No. 2, September
Kiswara, E.,. (2011). Nilai Relevan Dan Reliabilitas Kegunaan-Keputusan Informasi Akuntansi Menurut Sfac No. 2 Dalam Penyajian Laporan Keuangan Dengan Metode-Metode Pembebanan Pajak Penghasilan Berbeda. Thesis, Universitas Diponegoro, Semarang
Kusumawati, Z., (2005). Menghitung Laba Perusahaan Aplikasi Akuntansi Syari’ah. Yogyakarta : Magistra Insania Press.
Kusumawati, E., Sari, S.P., Trisnawati, R., (2013). Pengaruh Asimetri Informasi Dan Mekanisme Corporate Governance Terhadap Praktik Earnings Management. Universitas Muhammadiyah Surakarta. Proceeding Seminar Nasional dan Call For Papers Sancall, 23 Maret
Mainardes, E.W., Alves, H., Raposo, M. (2011). “Stakeholder theory: isssue to resolve”. Management Decision vol 49 No. 2, 2011, 226-252.
Pamudji, S., Trihartati, A., (2010). Pengaruh Independensi dan Efektifitas Komite Audit Terhadap Manajemen Laba. Universitas Diponegoro Semarang. Jurnal Dinamika Akuntansi Vol. 2, No. 1, Maret 2010
Santoso, S., (2011). Structural Equation Modelling: Konsep dan Aplikasi dengan AMOS. Jakarta: Elex Media Computindo.
Sanusi, A., (2011). Metodologi Penelitian Bisnis. Salemba Empat Jakarta
Scott, W.R. (2011). Financial Accounting Theory. Sixth Edition. Canada: Person Prentice Hall.
Sefiana, E., (2012). Pengaruh Penerapan Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Telah Go Public di BEI. Universitas Gunadarma
Sudjana. (2010). Metode Statistika, Bandung : Tarsito
Sugiyono. (2011). Statistika untuk Penelitian, Penerbit Alfabet, Cetakan Kesembilan, Bandung.
Sulistyanto, S., (2011). Manajemen Laba “Teori dan Empiris”. PT Gramedia Widiasarana Indonesia, Jakarta.
Stubben, S. (2010). Discretionary Revenues as a Measure of Earnings Management. The Accounting Review, 85(2): 695-717.
Syahfandi, R., Mutmainah, S., (2012). Faktor-Faktor Yang Mempengaruhi Perataan Laba Penyisihan Penghapusan Aktiva Produktif. Universitas Dipenogoro Semarang
Wahyudi, U., Pawestri, H.P., (2006). Implikasi Struktur Kepemilikan Terhadap Nilai Perusahaan: Dengan Keputusan Keuangan Sebagai Variabel Intervening, SNA IX, IAI, Padang, K-AKPM 17
Downloads
Published
How to Cite
Issue
Section
License
Author(s) Rights
As a journal author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including use for classroom teaching by Author or Author's institutional presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgment of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgment of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by SA License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform, or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by the online version of this agreement.
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
The Copyright Transfer Agreement (CTA) Form can be downloaded here:
[Copyright Transfer Agreement (CTA) Form Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan]
The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail below:
Editorial Office of Journal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan
Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp. 6221-5840816 Ext. 5302, Fax. 6221-5871312
Email. [email protected].
All off articles in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal are licensed under CC BY-SA
The Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan and its articles is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
