Analisis Pengaruh Karakteristik Dewan Terhadap Manajemen Laba

Authors

  • Sukiantono Tang Universitas Internasional Batam
  • Shandy Shandy Universitas Internasional Batam

DOI:

https://doi.org/10.32662/gaj.v4i2.1707

Keywords:

Board Characteristics, Earnings Management, Audit Committee Characteristics

Abstract

This study aims to examine the effect of the characteristics of the board of directors on earnings management. Board characteristics are the most important part in the structure or governance of a company and government in limiting or preventing earnings management by a company manager. This study uses data from companies listed on the Indonesia Stock Exchange (IDX) which include annual reports from 2015 to 2019 except insurance companies, financial and banking institutions. Sampling of data was done by purposive sampling technique. This study combined the research object and one time dimension. This research was conducted using panel data regression test based on data that had been collected using SPSS and Eviews 10 software. The best model chosen for this research model was the Fixed Effect Model. The results showed that the board independent, board meeting, board of directors expertise, size of the audit committee, independent audit committee, audit committee meeting, audit committee expertise, leverage and big4 has no influence on the dependent variable earnings management. Then the size of the board of directors has a negative significant on earnings management. Meanwhile, company size and growth have a positive significant on earnings management.

References

Abdullah, S. N., & Ismail, K. N. I. K. (2016). Women directors, family ownership and earnings management in Malaysia. Asian Review of Accounting, 24(4), 525–550. https://doi.org/10.1108/ARA-07-2015-0067

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

Alareeni, B. (2018). Does corporate governance influence earnings management in listed companies in Bahrain Bourse? Journal of Asia Business Studies, 12(4), 551–570. https://doi.org/10.1108/JABS-06-2017-0082

Aygun, M., Ic, S., & Sayim, M. (2014). The Effects of Corporate Ownership Structure and Board Size on Earnings Management: Evidence from Turkey. International Journal of Business and Management, 9(12), 123–132. https://doi.org/10.5539/ijbm.v9n12p123

Buertey, S., Sun, E. J., Lee, J. S., & Hwang, J. (2020). Corporate social responsibility and earnings management: The moderating effect of corporate governance mechanisms. Corporate Social Responsibility and Environmental Management, 27(1), 256–271. https://doi.org/10.1002/csr.1803

Dwi Lusi Tyasing Swastika, D. L. T. S. (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

Kapoor, N., & Goel, S. (2017). Board Characteristics, Firm Profitability and Earnings Management: Evidence from India. Australian Accounting Review, 27(2), 180–194. https://doi.org/10.1111/auar.12144

Le, H. T. M., Kweh, Q. L., Ting, I. W. K., & Nourani, M. (2020). CEO power and earnings management: Dual roles of foreign shareholders in Vietnamese listed companies. International Journal of Finance and Economics, December 2018, 1–17. https://doi.org/10.1002/ijfe.2211

Mishra, M., & Malhotra, A. K. (2016). Audit Committee Characteristics and Earnings Management: Evidence from India. International Journal of Accounting and Financial Reporting, 6(2), 247. https://doi.org/10.5296/ijafr.v6i2.10008

Pramithasari, A. A. P. K., & Yasa, G. W. (2017). The effect of good corporate governance on earnings management in companies that perform IPO. The Indonesian Accounting Review, 6(1), 37. https://doi.org/10.14414/tiar.v6i1.851

Rajeevan, S., & Ajward, R. (2019). Board characteristics and earnings management in Sri Lanka. Journal of Asian Business and Economic Studies, 27(1), 2–18. https://doi.org/10.1108/jabes-03-2019-0027

Saona, P., Muro, L., & Alvarado, M. (2020). How do the ownership structure and board of directors’ features impact earnings management? The Spanish case. Journal of International Financial Management and Accounting, 31(1), 98–133. https://doi.org/10.1111/jifm.12114

Sial, M. S., Chunmei, Z., & Khuong, N. V. (2019). Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms? International Journal of Accounting and Information Management, 27(3), 442–460. https://doi.org/10.1108/IJAIM-03-2018-0027

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

Sutino, E. R. D., & Khoiruddin, M. (2016). Pengaruh Good Corporate Governance terhadap Manajemen Laba pada Perusahaan yang Masuk dalam JII (Jakarta Islamic Index) Tahun 2012-2013. Management Analysis Journal, 5(3), 156–166.

Triki Damak, S. (2018). Gender diverse board and earnings management: evidence from French listed companies. Sustainability Accounting, Management and Policy Journal, 9(3), 289–312. https://doi.org/10.1108/SAMPJ-08-2017-0088

Wan Masliza Wan Mohammad, Shaista Wasiuzzaman, N. M. Z. N. S. (2016). Corporate Governance : The International Journal of Business in Society Article information : Board and Audit Committee effectiveness , Ethnic diversification and Earnings Management : A Study of the Malaysian Manufacturing Sector. The International Journal of Business in Society, 16(4), 726-746.

Wareza, M. (2018). Punya Saham LPCK, Mantan Komisaris Dihukum OJK. CNBC Indonesia. https://www.cnbcindonesia.com/market/20180910114610-17-32442/punya-saham-lpck-mantan-komisaris-dihukum-ojk

Downloads

Published

2021-10-09

How to Cite

Tang, S., & Shandy, S. (2021). Analisis Pengaruh Karakteristik Dewan Terhadap Manajemen Laba. Gorontalo Accounting Journal, 4(2), 159–173. https://doi.org/10.32662/gaj.v4i2.1707

Issue

Volume 4 Nomor 2 October 2021

Section

Articles

License

In order to be accepted and published by Gorontalo Accounting Journal, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to these following terms:

1. The copyright of the accpted for publication articles shall be assigned to Gorontalo Accounting Journal as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints) as evidenced by a Statement From the author.

2. Gorontalo Accounting Journal maintain the publishing rights of the published articles. 

Authors are permitted to republish or disseminate published articles by sharing the link/DOI of the article at the Gorontalo Accounting Journal. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the Gorontalo Accounting Journal with an acknowledgement of initial publication to this journal.

Users/public (https://jurnal.unigo.ac.id/index.php/gaj/index) use of this website will be licensed to the Creative Commons Attribution 4.0 International License (CC-BY)