Determinan Manajemen Laba Yang Dipengaruhi oleh Mekanisme Good Corporate Governance Pada Perusahaan Subsektor Transportasi Periode 2017-2019
DOI:
https://doi.org/10.36815/prive.v5i1.1807Keywords:
Discretionary Accrual, Earnings ManagementAbstract
Transportation sector plays an important role in improving Indonesia's economy. But there is company transportation in Indonesia do earnings management. Implementing good corporate governance would be very helpful in minimize it. This purpose’s study to determine the effect of GCG proxied by board of directors, independent commissioners, institutional ownership and foreign ownership of earnings management using discretionary accruals. The population is transportation subsector companies listed on IDX period 2017-2019. Samples amounted 15 companies obtained with purposive sampling technique. Quantitative research methods used with descriptive analysis, multiple regression, classical assumption and hypothesis test as data analysis. Results of this study, board of directors (0.799), independent commissioners (0.507) and foreign ownership (0.321) partially have no effect on earnings management (>0.05) while institutional ownership has significant effect on earnings management (0.025<0.05). Simultaneously all of these variables have no effect on earnings management (0.184>0.05). Company is expected to be more optimal in implementing GCG and closely monitor management so it can minimize earnings management.
References
Andarini, Dwina. (2017). Pengaruh Good Corporate Governance Dan Leverage Terhadap
Manajemen Laba. In Skripsi Fakultas Ekonomi dan Bisnis. Bandung: Universitas
Pasundan. https://scholar.google.co.id/
Anonym. (2018). Laporan Keuangan dan Tahunan. Retrieved Maret 23, 2020, from Indonesia Stock Exchange: https://www.idx.co.id/perusahaan-tercatat/laporan-keuangan-dan- tahunan/
Anwar, Hassan & S. Buvanendraa. (2019). Earnings Management and Ownership Structure: Evidence from Sri Lanka. International Journal of Theory & Practice, 44-65.
Arifah, Fatma Nur. (2016). Pengaruh Good Corporate Governance Terhadap Earnings Management Di Industri Perbankan Indonesia. In Skripsi Fakultas Ekonomi dan Bisnis. Yogyakarta: UIN Sunan Kalijaga.
Bank Indonesia. (2006). Peraturan BI No 8/4/PBI/2006 tentang Penerapan Good Corporate
Governance. https://www.ojk.go.id/id/Default.aspx
Brigham, Eugene F, dan Joel F Houston. (2001). Manajemen Keuangan. Jakarta: Erlangga.
CNN Indonesia. (2019, April 30). Kronologi Kisruh Laporan Keuangan Garuda Indonesia.
Retrieved Juli 30, 2020, from CNN Indonesia: https://www.cnnindonesia.com/ekonomi/20190430174733-92-390927/kronologi-kisruh- laporan-keuangan-garuda-indonesia
Dechow, P. M., Sloan, R. G., Sweeney, A. P. (1995). Detecting earnings management. The Accounting Review, 70(2), 193–225. https://www.academia.edu/21469164/Detecting_Earnings_Management_A_New_Approac h
Ekpulu, G. A. & A. S. Omoye. (2018). Ownership Structure and Earnings Management: Evidence from Nigerian Listed Firms. International Accounting and Taxation Research, 57-74.
Fatmawati, Yunel. (2018). Pengaruh Mekanisme Good Corporate Governance Terhadap
Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa
Efek Indonesia Tahun 2011-2015). Jurnal Ekonomi, 1-26.
Guo, Jun, et al. (2015). Foreign Ownership And Real Earnings Management: Evidence from
Japan. Journal of International Accounting Research, 14(3), 185-213.
Herlambang, Setyarso. (2015). Pengaruh Good Corporate Governance dan Ukuran Perusahaan
Terhadap Manajemen Laba. Skripsi.
Jensen, M. C & W.H Meckling. (1976). Theory of the Firm : Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), Hal 305-360.
Jones, Jennifer J. (1991). Earnings Management During Import Relief Investigations. Journal of
Accounting Research, 29(2), 193-228.
Muzakkir. (2016). Pengaruh Mekanisme Good Corporate Governance terhadap Nilai Perusahaan yang Terdaftar di Jakarta Islamic Index. In Skripsi Program Sarjana Fakultas Ekonomi dan Bisnis Islam. Makassar: UIN Alauddin. https://garuda.ristekdikti.go.id
Peraturan Menteri Negara BUMN Nomor PER-01/MBU/2011.
S., Eva Rosa Dewi & Moh. Khoiruddin. (2016). Pengaruh Good Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Yang Masuk Dalam JII (Jakarta Islamic Index) Tahun 2012-2013. Jurusan Manajemen, 156-166.
Widyaningsih, Hastuti. (2017). Pengaruh Corporate Governance Terhadap Manajemen Laba.
Jurnal Nominal, 91-107.
.png){kind=logo}
