GOVERNANSI KORPORAT DAN PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR TERBUKA DI INDONESIA

Ardhya Yudistira Adi Nanggala

Abstract


This study aims to determine and analyze the effect of corporate governance mechanisms on laboratory management. The governance mechanisms tested are institutional ownership, managerial ownership, the proportion of independent commissioners, the number of commissioners, and the audit committee. Population of this study is manufacturing companies listed on the Stock Exchange from 2015-2017. Sampling was done by purposive sampling method. Research data could be obtained from www.idx.co.id. Based on the results of the study concluded that the corporate governance mechanism consisting of managerial ownership, institutional ownership, the proportion of independent commissioners, the size of the board of commissioners, and the existence of an audit committee had no effect on earnings management


Keywords


Audit Committee, Earning Management, Institusional Ownership, Managerial Ownership

References


Assih, P., dan Gudono. 2005. Hubungan tindakan perataan penghasilan dengan reaksi pasar atas pengumuman informasi laba perusahaan yang terdapat di Bursa Efek Jakarta, Jurnal Riset Akuntansi Indonesia, Vol 3 No, 1. (Januari ): 35-53

BAPEPAM. 2002. Peraturan No. X. K. II. Kep.17/PM/2002.

Cornett M. M, J. Marcuss, Saunders dan Tehranian H.. 2006. Earnings Management, Corporate Governance, and True Financial Performance. http://papers.ssrn.com.

DeAngelo, L, E., 1988. Managerial competition, information costs, and corporate governance: The use of accounting performance measures in proxy contests. Journal of Accounting and Economics, 12: 3-36.

Ericson, R.H., B. Wang, 1998. An empirical test of

politically-motivated income smoothing in the oil refining industry. Journal of Applied Business Research 10(1) (Winter): 92.

Effendi, M. Arief, 2005. Peranan Komite Audit dalam

Meningkatkan Kinerja Perusahaan.Jurnal Akuntansi Pemerintah, Volume 1, No. 1. Jakarta.

FCGI. 2008. Corporate Governance Suatu Pengantar: Peranan Dewan Komisaris dan Komite Audit Dalam Pelaksanaan Corporate Governance.

Faisal. 2005. Analisis Agency Cost, Struktur Kepemilikan dan Mekanisme Corporate Governance. Simposium Nasional VII, Ikatan Akuntansi Indonesia.

Gideon SB Boediono. 2005. Kualitas Laba: Studi Pengaruh Mekanisme Corporate Governace dan Dampak Manajemen Laba dengan Menggunakan Analisis Jalur. Simposium Nasional Akuntansi VIII, IAI, 2005.

Haryono, Slamet. 2005. Struktur Kepemilikan dalam Bingkai Teori Keagenan. Jurnal Akuntansi dan Bisnis Vol.5, No.1: 63-71.

Herawaty, Vinola. 2008. Peran Praktik Corporate Governance Sebagai Moderating Variable dari Pengaruh Earnings Management Terhadap Nilai Perusahaan. Jurnal Akuntansi dan Keuangan, Vol.10, No.2: 97-108

Kaihatu, Thomas S.. 2006. Good Corporate Governance dan Penerapannya di Indonesia. Jurnal Manajemen dan Kewirausahaan, Vol.8, no. 1, maret 2006: 1-9.

Lastanti, S, Hexana. 2005. Hubungan Struktur Corporate Governance dengan Kinerja Perusahaan dan Reaksi Pasar. Prosiding Konvensi Nasional Akuntansi IV. Jakarta.

Lo, Kin, 2007. Earning Management and Earning Quality, Journal of Accounting and Economics, 1-8.

Murhadi, Werner R.. 2009. Studi Pengaruh Good Corporate Governance Terhadap Praktik Earnings Management pada Perusahaan Terdaftar di PT. Bursa Efek Indonesia. Jurnal Managemen dan Kewirausahaan Vol. 11, No. 1: 1-10.

Palupi, Yekti. 2010. Pengaruh penerapan Prinsip-Prinsip Good Corporate Governance terhadap Kinerja Pemerintah Daerah. Skripsi: Universitas Jember.

Perry, S., M. Williams, 1998. Is institutional ownership associated with earnings management and the extent to which stock prices reflect future earnings? Working Paper.

Saiful, 2002. Hubungan Manajemen Laba (Earning Management) dengan Kinerja Operasi dan Return Saham disekitar IPO. Simposium Nasional Akuntansi 5, Semarang, 5-6 September 2002.

Setyapurnama, Yudi Santara dan Norpratiwi, A.M. Vianey. 2005. Pengaruh Corporate Governance Terhadap Peringkat Obligasi dan Yield Obligasi.

Siallagan, Hamonangan dan Machfoedz, Mas’ud. 2006. Mekanisme Corporate Governance, Kualitas Laba Dan Nilai Perusahaan. Simposium Nasional Akuntansi 9 Padang. Hal. 1-23.

Siregar, Sylvia. Veronica N.P, dan Utama, Siddharta. 2006. Pengaruh Struktur Kepemihkan, Ukuran Perusahaan, dan Praktik Corporate Governance terhadap Pengelolaan Laba (Earnings Management), Journal Riset Akuntansi Indonesia, Vol. 9 No.3.haL 307-326.

Susilowati, Retno Yuni Nur. 2010. Pengaruh Governansi Perusahaan pada Managemen Laba: Studi Empiris Perusahaan Nonkeuangan di BEI. Jurnal Akuntansi dan Keuangan Vol. 15, No.2.

Teoh, S.H., I. Welch, dan T.J. Wong. 1998. Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics, 50: 63-99.

Ujiyantho, Muh. Arief dan Pramuka, Bambang Agus. 2007. Mekanisme corporate governance, manajemen laba dan kinerja keuangan. Simposium Nasional Akuntansi x unhas makassar 26-28 juli, 2007: 1-26.

Ulfah, Yana. 2006. Analisis Faktor-faktor yang Mempengaruhi Earnings Management Perusahaan Tekstil yang Go Publik di Bursa Efek Jakarta. Manajemen Akuntansi dan Bisnis Volume 5, Nomor 1.

Yushita, Amanita Novi. 2010. Earnings Management dalam Hubungan Keagenan. Jurnal Pendidikan Akuntansi Indonesia Vol.VIII.No.1., 53-62.




DOI: https://doi.org/10.32528/jiai.v4i2.2659

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 JIAI (Jurnal Ilmiah Akuntansi Indonesia)

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

View My Stats