Perilaku Manajemen Laba Pada Masa Pandemi:  Studi Pada Industri Perbankan

Muhamad Zauqi Rachman; Khomsiyah Khomsiyah

doi:10.33395/owner.v6i4.1116

Authors

Muhamad Zauqi Rachman Universitas Trisakti, Indonesia
Khomsiyah Universitas Trisakti, Indonesia

DOI:

10.33395/owner.v6i4.1116

Abstract

The purpose of this study is to evaluate how corporate social responsibility and firm size moderated by good corporate governance affect earnings management. The financial statements of companies listed on the IDX for 2019–2021 are the data used in this analysis. The Indonesia Stock Exchange (IDX) website provides information for this research (www.idx.co.id). There are 45 companies and 135 samples registered in 2019 to 2021. The sample in this study is the banking industry sector. There are 40 companies that meet the criteria. This study aims to determine whether corporate social responsibility and company size affect earnings management. As a result, there is no effect of corporate social responsibility moderated by good corporate governance on earnings management. This study shows the results that corporate social responsibility, profitability, leverage, and audit firm have no effect on earnings management. Likewise, corporate governance as moderated variable has no effect on earnings management, but managerial ownership and the board of commissioners as proxies of corporate governance show that they are able to weaken the influence of corporate social responsibility and company size on earnings management, while firm size moderated by good corporate governance has a positive effect on earnings management to reduce the company’s practice in doing earnings management.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Agustia Y. P dan Suryani E., " Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage dan Profitabilitas Terhadap Manajemen Laba."Jurnal Aset, 2018 DOI. 10.17509.

Dini, Maya dan Fipiarini. " Pengaruh Corporate Governance Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufactur Yang Terdaftar Pada BEI Peiode 2013-2017. " Jurnal Akuntanika, 2019.

Ditta, Ayu, A., S., dan Setiawan, D. “ Corporate Governance In Indonesia : One Decade Perspective. ” Jurnal Keuangan Dan Perbankan, 2019, Doi:10.26905/Jkdp.V23i1.2182.

Florencia, dan Susanty, M. “Tata Kelola Perusahaan, Aliran Kas Bebas Dan Manajemen Laba.” Jurnal Bisnis Dan Akuntansi, Vol. 21, No. 2, 2019, Pp. 141–54, Doi:10.34208/Jba.V21i2.615.

Jayanti, Triska, Komang. “Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Dividen Payout Ratio Pada Praktik Perataan Laba Dengan Struktur Kepemilikan Manajerial Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2014-2017.” Jurnal Ilmiah Mahasiswa Akuntansi, Vol. 9, No. 1, 2018, Pp. 121–32. Novia. “Mengenal Teori Signaling Dalam Struktur Modal & Hubungannya Dengan Rasio Keuangan.” Jurnal.Id, 2018.

Jakub, Danyl. " Mengenal Covid - 19 dan Dampaknya. " Kumparan Bisnis, 2020.

Jensen, M., And Meckling, W. " Theory Of The Firm : Mangerial Behavior, Agency Cost and Ownership Structure." Jurnal Of Financial Economics, 305-360, 1976.

Rahayu, M., dan Sari B. “ Kepemilikan Institusional, Manajemen Laba Dan Leverage Terhadap Kinerja Perusahaan.” Agregat, 2018.

Ruwanti, G., Chandrarin, G., Assih, P. “ Corporate Social Responsibility And Earnings Management: The Role Of Corporate Governance.” Humanities And Social Sciences Reviews, Vol. 7, No. 5, Gyandhara International Academic Publications, 2019, Pp. 1338–47, Doi:10.18510/Hssr.2019.75172

Sari, N. K., dan Astuti, D., D. “Faktor Yang Mempengaruhi Manajemen Laba Pada Sektor Perbankan Indonesia.” Journal Of Business & Banking, Vol. 5, No. 1, 2015, P. 95, Doi:10.14414/Jbb.V5i1.475.

Scott, William, R. " Financial Accounting Theory. " Prentice Hall, 2015

Setyawan, Budi. “ Pengaruh Good Corporate Governance, Ukuran Perusahaan Dan Profitabilitas Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Terhadap Perusahaan Sektor Perbankan Di Bursa Efek Indonesia).” Jurnal Mitra Manajemen, 2019, Doi:10.52160/Ejmm.V3i12.313. Mitra Manajemen, 2019, Doi:10.52160/Ejmm.V3i12.313.

Pradipta, Arya. “ Earnings Management : Corporate Governance And Free Cash Flow.” Jurnal Akuntansi Bisnis, Vol. 21, No. 2, 2019, Pp. 205–14

Silalahi, Siska, A. " Analisis Pengaruh Kecenderungan Manajemen Laba?: Studi Empiris Pada Perusahaan Logistic An Analysis Of The Influence Of Profit Management Trend?: An Empirical Study In Logistics Companies ". No. 1, 2020, Pp. 1–16.

Yovianti, Lilily, dan Dermawan, E., S. “ Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Dan Kepemilikan Institusional Terhadap Manajemen Laba.” Jurnal Multiparadigma Akuntansi Tarumanagara, 2020.

Zakia, Diana, Mawardi. “ Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan, Leverage, Profitabilitas, Pertumbuhan Penjualan Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderating Oleh.” E-Jounal Riset Akuntansi, 2019.