Faktor yang Mempengaruhi Manajemen Laba dimoderasi oleh Ukuran Perusahaan: (Studi pada Perusahaan Perbankan yang Terdaftar di BEI)

Hendi Hendi; Erika Erika

doi:10.33395/owner.v6i1.656

Authors

Hendi Hendi Universitas Internasional Batam
Erika Erika Universitas Internasional Batam

DOI:

10.33395/owner.v6i1.656

Abstract

Earnings management occurs when there is a separation of positions and a comparison of interests between the owner and the manager. Earnings management is influenced by known independent variables for the purpose of this research. The independent variables used in this study are institutional ownership, managerial ownership, the proportion of independent commissioners, directors, audit committees, audit quality, independent boards, leverage, profitability. The moderating variable used in this research is company size. The dependent variable used in this study is earnings management. The sample that is part of the research is a company that operates in the banking sector and listed in Indonesian Stock Exchange. This study uses secondary data with the banking sector population in 2016-2020 as many as 44 companies and the number of the samples taken based on purposive sampling method is as many as 39 companies with 195 data. The data from this study were processed using two programs, namely SPSS for descriptive statistics and PLS-SEM to prove the accuracy, suitability, and impact of the existing variables. The results of the study found that institutional ownership, managerial ownership, the proportion of independent commissioners, directors, audit committees, audit quality, independent boards, leverage, profitability, firm size were able to have a significant positive effect on earnings management.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Abata, M. A., & Migiro, S. O. (2016). Corporate governance and management of earnings: Empirical evidence from selected Nigerian-listed companies. Investment Management and Financial Innovations, 13(2), 189–205. https://doi.org/10.21511/imfi.13(2-1).2016.07

Agustia, D. (2013). Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan, 15(1), 27–42. https://doi.org/10.9744/jak.15.1.27-42

Amijaya, M. D., & Prastiwi, A. (2013). Pengaruh Kualitas Audit Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 2(3), 1–13. https://doi.org/10.9744/jak.16.1.52-62

Ariesanti, D. D. (2015). Pengaruh mekanisme GCG dan Financial distress terhadap manajemen laba. Implementation Science, 39(1), 1–15. http://dx.doi.org/10.1016/j.biochi.2015.03.025%0A/

Ayem, S., & Yuliana, D. (2019). Pengaruh Independensi Auditor , Kualitas Audit , Manajemen Laba ,Dan Komisaris Independen Terhadap Integritas Laporan Keuangan ( Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar di BEI. 16(1).

Fitri, A., Muda, I., & Badaruddin. (2018). The Influence of Good Corporate Governance, Leverage, and Profitability on Earning Management with Firm Size as Moderating Variable in the Banking Companies Listed In Indonesia Stock Exchange in the Period of 2012-2016. International Journal of Research and Review, 5(9), 49–66.

Fodio, M. I., Ibikunle, J., & Oba, V. C. (2013). Corporate Governance Mechanisms and Reported Earnings Quality in Listed Nigerian Insurance Firms. International Journal of Finance and Accounting, 2(5), 279–286. https://doi.org/10.5923/j.ijfa.20130205.01

Haslinda, N., Mardani, R. M., & Wahono, B. (2019). Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017). 8(1), 127–141.

Istikhomah, M., & Widyawati, D. (2018). Jurnal Ilmu dan Riset Akuntansi e-ISSN: 2460-0585. Pengaruh Good Corporate Governance, Leverage, Dan Ukuran Perusahaan Terhadap Manajemen Laba, 7(7).

Jao, R., & Pagalung, G. (2011). Corporate Governance, Ukuran Perusahaan, Dan Leverage Terhadap Manajemen Laba Perusahaan Manufaktur Indonesia. Jurnal Akuntansi Dan Auditing, 8(1), 43–54.

Karina, R., & Sufiana, S. (2020). Pengaruh Efektivitas Komite Audit, Kualitas Audit Dan Efektivitas Dewan Direksi Terhadap Manajemen Laba. Journal of Applied Managerial Accounting, 4(1), 42–59. https://doi.org/10.30871/jama.v4i1.1925

Karuniasih, D. M. (2013). Pengaruh Good Corporate Governance Terhadap Manajemen Laba Pada Perusahaan PERB. Accounting Analysis Journal, 2(1), 28–34.

Kodriyah, Suprihatin, N. S., & Octavani, S. (2017). Peran Dewan Pengawas Syariah, Komite Audit Dan Dewan Komisaris Dalam Mendeteksi Praktik Manajemen Laba. Jurnal Akuntansi, 4(2), 59–64.

Lidiawati, N., & Asyik, N. F. (2016). Pengaruh Kualitas Audit, Komite Audit, Kepemilikan Institusional, Ukuran Perusahaan Terhadap Manajemen Laba. Jurnal Ilmu Dan Riset Akuntansi, 5(5), 1–19.

Mahiswari, R., & Nugroho, P. I. (2014). Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja Keuangan. Jurnal Ekonomi Dan Bisnis, 17(1), 1. https://doi.org/10.24914/jeb.v17i1.237

Maulidah, R., & Santoso, R. A. (2020). Pengaruh kualitas audit, ukuran perusahaan dan leverage terhadap manajemen laba pada perusahaan perbankan yang tercatat dibursa efek indonesia tahun 2016-2018. Jurnal Mahasiswa Manajemen, 01(01), 56–69.

Mayliza, R., Sutra Dewi, A., & Fitria Sari, L. (2019). The Influence of Good Corporate Governance Towards Financial Performance Using Earnings Management As the Intervening Variable at Banking Companies Listed in Indonesia’s Stock Exchange. KnE Social Sciences, 3(14), 472. https://doi.org/10.18502/kss.v3i14.4332

Muhammadinah. (2016). Struktur Kepemilikan Manajerial Dan Dividend Payout Ratio Terhadap Manajemen Laba Pada Perusahaan Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia. I-Finance, 2(1), 35–54.

Oktariani, Y., & Africano, F. (2017). Pengaruh Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bei Tahun 2011-2014. Jurusan Akuntansi STIE Multi Data Palembang, 17(2), pp: 145-168.

Palma, I., & Purba, N. M. (2020). Pengaruh Tata Kelola Perusahaan Dan Struktur Kepemilikan Terhadap Manajemen Laba Yang Terdaftar Di Bursa Efek Indonesia. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 8(1). https://doi.org/10.35794/emba.v8i1.28018

Saleem, E., & Alzoubi, S. (2016). Disclosure quality and earnings management: Evidence from Jordan. Accounting Research Journal, 29(1), 2–3. https://doi.org/10.1108/ARJ-02-2016-0015

Shohlihin, M., & Ratmono, D. (2020). ANALISIS SEM-PLS dengan Warp-PLS 7.0 untuk Hubungan Nonlinier dalam penelitian Sosial dan Bisnis. https://books.google.co.id/books?hl=id&lr=&id=NbMWEAAAQBAJ&oi=fnd&pg=PP1&dq=teknik+analisis+data+kuantitatif+menggunakan+PLS&ots=X5bDz72qaX&sig=tGMCMfP3ZNTDrLonSbBSNnOLKI8&redir_esc=y#v=onepage&q&f=false

Swastika, D. L. T. (2013). Corporate Governance, Firm Size, and Earning Management: Evidence in Indonesia Stock Exchange. IOSR Journal of Business and Management, 10(4), 77–82. https://doi.org/10.9790/487x-1047782

Wimelda, L., & Chandra, A. (2018). Accounting and Finance Review Opportunistic Behavior, External Monitoring Mechanisms, Corporate Governance, and Earnings Management. Acc. Fin. Review, 3(1), 44–52.

Yogi, L. M. dwi P., & Damayanthi, I. G. A. E. (2016). Pengaruh Arus Kas Bebas, Capital Adequacy Ratio Dan Good Corporate Governance Pada Manajemen Laba. Jurnal Akuntansi Universitas Udayana, 15(2), 1056–1085.