PENGARUH INDEPENDENSI DAN EFEKTIFITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI) (original) (raw)

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Abstract

The role of committees in ensuring the quality of corporate financial reporting has come under considerable scrutiny due to recent "earnings management" cases. The purpose of this paper is to examine the association between the characteristics of audit committees (independency, financial expertise, activity, and time commitment) and earnings management as measured by the level of discretionary accruals.

PENGARUH DIVIDEN, LEVERAGE, KUALITAS AUDIT DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA(Studi pada Perusahaan Sektor Industri Non- Keuangan di Bursa Efek Indonesia Tahun 2015 – 2016)

2017

This study aimed to obtain evidence about the factors that influence earnings management. These factors consist of the dividen, leverage, audit quality,and free cash flow . The control variables used include the size of the company (SIZE) and Return on Asset (RoA).Dependent Variabel in this research is earning management measured by Discresionary Acrual (DA) The population in this study are all non-financial companies listed on the Indonesia Stock Exchange in 2015. The selection method of the data used in this research is purposive sampling method. Total samples used in this study as many as 250 companies. Data analysis was performed with the classical assumption and hypothesis testing with multiple regression method. The results of this study indicate that dividen significanly and negatively related to earning management,leverage significanly and positively related to earning management. While audit quality and free cash flow had no effect on earning management.

ANALIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

Penelitian ini bertujuan untuk mengetahui dan menganalisis secara simultan dan parsial pengaruh Struktur Modal, Likuiditas, Pertumbuhan Laba, Ukuran Perusahaan, Profitabilitas terhadap Kualitas Laba dan Komite Audit dalam memperkuat dan memperlemah hubungan antara variabel independen terhadap variabel dependen pada perusahaan Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Populasi dalam penelitian ini berjumlah 54 perusahaan dengan menggunakan teknik purposive sampling diperoleh 13 perusahaan sebagai sampel. Data penelitian diperoleh dari laporan keuangan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan program SPSS. Hasil pengujian diperoleh secara simultan Struktur

KOMISARIS INDEPENDEN, KOMITE AUDIT, INTERNAL AUDIT DAN RISK MANAGEMENT COMMITTEE TERHADAP MANAJEMEN LABA

The purpose of this research was to examine the impact of independency of board commisioner, audit committee, internal audit and risk management comittee to earning management. Regression Analysis of 35 public companies listing in Indonesia Stock Exchange on year 2009 through a random sampling technique indicated that there was no significant impact of independency of board commisioner, audit committee, internal audit and risk management comittee to earning management. The implication of this study was relevant to the decision maker of public companies to consider the skill and expertise of board commisioner, audit committe, internal audit and risk management comittee to support the internal corporate governance mechanism. Key words: independency of board commisioner, audit committee, internal audit, earning management, risk management committee Corporate governance merupakan salah satu elemen kunci dalam meningkatkan efisiensi ekonomis, yang meliputi serangkaian hubungan antara manajemen perusahaan, dewan komisaris, para pemegang saham dan stakeholders lainnya. Corporate governance diharapkan dapat berfungsi untuk menekan atau menurunkan agency cost (Ujiyantho & Pramuka, 2007). Perilaku manipulasi oleh manajer yang berawal dari konflik kepentingan tersebut dapat diminimumkan melalui suatu mekanisme monitoring yang bertujuan untuk menyelaraskan (alignment) berbagai kepentingan tersebut. Corporate governance juga memberikan suatu struktur yang memfasilitasi penentuan sasaran-sasaran dari suatu perusahaan, dan sebagai sarana untuk menentukan teknik monitoring kinerja (Deni, dkk., 2004).

PENGARUH FREE CASH FLOW, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI)

2021

The research aims to test and provide empirical evidence regarding the effect of free cash flow, company size and profitability on earnings management. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019. By using purposive sampling technique, a sample of 119 companies was obtained. This research uses the SPSS25 statistical tool. The results showed that free cash flow had a negative effect on earnings management. company size had a negative effect on earnings management. profitability has a positive effect on earnings management. These results indicate that the company should further increase free cash flow, increase company size and reduce profitability to minimize earnings management actions

PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN, PROPORSI KOMISARIS INDEPENDEN, UKURAN KOMITE AUDIT DAN DEBT DEFAULT TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahan Manufaktur yang terdaftar pada BEI Periode 2010-2014)

2017

Auditor dalam mengeluarkan opini audit going concern untuk memastikan apakah perusahaan mampu mempertahankan kelangsungan usahanya atau tidak. Opini audit going concern dapat digunakan sebagai peringatan awal bagi para pengguna laporan keuangan untuk menghindari kesalahan dalam pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui pengaruh opini audit tahun sebelumnya, pertumbuhan perusahaan, proporsi komisaris independen, ukuran komite audit dan debt default terhadap opini audit going concern. Penelitian ini menggunakan perusahaan manufaktur yang terdaftar di BEI periode 2010-2014. Sampel penelitian dipilih dengan metode purposive sampling . Metode pengumpulan data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari laporan keuangan perusahaan sektor manufaktur yang diperoleh dari situs http:// www.idx.co.id . Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi logistik. Hasil penelitian diperoleh bahwa secara parsial variabel op...

PENGARUH KONSERVATISME AKUNTANSI, KEPEMILIKAN MANAJERIAL, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, LEVERAGE, PRICE EARNING RATIO, PRICE TO BOOK VALUE DAN EARNING PER SHARE TERHADAP MANAJEMEN LABA (Studi Pada Emiten Manufaktur di BEI periode 2008-2013)

Penelitian ini bertujuan meneliti hubungan variabel independen: konservatisme akuntansi, kepemilikan manajerial, kebijakan dividen, ukuran perusahaan, leverage, price earning ratio (per), price to book value (pbv) dan earning per share (eps) terhadap manajemen laba. Teknik analisa yng digunakan adalah regresi linier berganda yang terlebih dahulu dilakukan uji asumsi klasik. Adapun data yang digunakan adalah data sekunder yang diperoleh dari Indonesia Stock Exchange dan berbagai web dari perusahaan. Hasil penelitian menemukan bahwa pengaruh yang signifikan pada variabel kepemilikan manajerial, leverage dan Price Earning Ratio (PER). Sedangkan untuk variabel konservatisme akuntansi, kebijakan dividen, ukuran perusahaan, price to book value (PBV) dan earning per share (EPS) berpengaruh tidak signifikan terhadap manajemen laba.

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018)

2020

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh karakteristik komite audit (frekuensi rapat, keahlian, dan ukuran komite audit) terhadap audit report lag. Obyek penelitian yang dipilih yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2018. Analisis regresi berganda digunakan untuk melakukan analisis pengaruh frekuensi rapat, keahlian, dan ukuran komite audit terhadap audit report lag. Jumlah sampel dalam penelitian ini adalah 143 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode tahun 2015-2018. Kesimpulan yang diperoleh dari hasil analisis yang telah dilakukan adalah frekuensi rapat komite audit tidak berpengaruh terhadap audit report lag. Sedangkan keahlian dan ukuran komite audit berpengaruh negatif terhadap audit report lag

PENGARUH PROFITABILITAS, KOMITE AUDIT, KUALITAS AUDIT, KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, DEWAN DIREKSI DAN FINANCIAL DISTRESS, TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2015-2017)

2019

This study aims to determine the effect of profitability, audit committees, audit quality, independent commissioners, institutional ownership, board size, and financial distress on tax avoidance. Tax avoidance is an effort that is done legally and safely for taxpayers because it does not conflict with tax provisions to minimize the amount of tax owed. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2015-2017. The sample in this study used a purposive sampling method and obtained 37 companies. Data analysis was done by multiple linear regression models and using SPSS 22.0 software. The results of this study indicate that profitability has a negative and significant effect on tax avoidance, the audit committee has a negative and significant effect on tax avoidance, independent commissioners have a negative and insignificant effect on tax avoidance, institutional ownership has a negative and insignificant effect on tax avoidance, the size of an influential board of directors negative and significant impact on tax avoidance, and financial distress has a positive and insignificant effect on tax avoidance.

PENGARUH MANAJEMEN LABA AKRUAL dan RIIL TERHADAP KINERJA PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI

2020

Earning management is a strategy undertaken by management to correct the information in the financial statement, this strategy has a objective to maintain their interested parties. There are two strategies of earning management, the first is earning manage-ment through arbitrary undertaking items and earning management through real activities. After Sarbanes oxley act, manage-ment prefer to use earning management through real activities rather than earning management through arbitrary undertaking items. The purpose of this quantitative study is to test and analyze the effect of audit quality moderate the activity of the real earn-ings management through accruals and activity on firm performance. The object of research is the manufacturing companies listed on the Stock Exchange (Stock Exchange Indonesia) in 2009-2012. The samples used were 51 companies by using purposive sam-pling as a sampling technique and the technique of multiple linear regression analysis as a technique of data ...

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KETERKAITAN DEWAN KOMISARIS INDEPENDEN, ARUS KAS BEBAS, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT INDEPENDEN PADA MANAJEMEN LABA (Pendekatan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Pada tahun 2011-2015)

2018

Penelitian yang mengarah pada kuantitatif ini bertujuan untuk melihat keterkaitan antaran Dewan Komisaris Independen, Arus Kas Bebas, Kepemilikan Institusional, Komite Audit Independen padah Manajemen Laba. Penelitian ini mengambil beberapa bentuk laporan keuangan perusahaan yang diperoleh dari sebuah laman resmi yaitu BEI sebagai data sekunder. Sebuah teori lain menyatakan betapa penting keterkaitan antaran populasi dengna sampel, dan akhirnya peneliti membatasi populasi pada perusahaan yang terdaftar dan tercantum dilaman resmi tersebut dengan periode 2011-2015. Hal ini mengarah pula pada purposive sampling dalam pengambilan sampel. Metode analisis regresi logistic yang menggunakan aplikasi statistik SPSS versi 22 dijadikan sebagai salah satu pengujian hipotesis dalam penelitian ini. Metode analisis lainnya yang digunakan antara lain uji statistic deskriptif, uji asumsi klasik, (uji multikolinearitas, uji autokorelasi, uji heteroskedastisitas, uji normalitas) dan uji hipotesis

PENGARUH KUALITAS AUDIT DAN UKURAN KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI))

2014

This research aims to analyze and provide empirical evidence of the effect of audit quality and audit committee size on earnings management. The size of the accounting public firm and industry specialist auditors are used to proxy the audit quality. Modified Jones Model is used to calculate discretionary accruals (a proxy or earnings management). This study uses secondary data derived from the Indonesian Capital Market Directory (ICMD) and the financial statements of companies listed in Indonesia Stock Exchange in 2010-2011. This study used a purposive sampling method and can 168 companies. Methods of analysis of this study use multiple regressions with SPSS. The results of the study indicate that the size of the firm, industry specialist auditors, and audit committee size proved to have no effect on earnings management.

PENGARUH UKURAN DEWAN KOMISARIS DAN KEAKTIFAN KOMITE AUDIT TERHADAP PRAKTIK MANAJEMEN LABA DENGAN AUDIT EKSTERNAL BIG FOUR SEBAGAI VARIABEL PEMODERASI(Studi Empiris pada Perusahaan Manufaktur yang terdaftardi Bursa Efek Indonesia Tahun 2013-2015)

2017

This study aims to determine: (1) The effect of board size on earnings management, (2) The effect of activeness of audit committee on earnings management, (3) The effect of external audit Big Four as a moderating variable in relation between board size and earnings management, and (4) The effect of external audit Big Four as a moderating variable in relation between activeness of audit committee and earnings management. Board size, audit committee, and external audit have a very important role to oversee the financial reporting process and monitor the proprnsity of a company managers to manipulate aernings. Monitoring mechanism is a key factor to reduce conflict of interest and any opportunistic behavior from the manager. This study uses secondary data from annual reports and financial statements on manufacture companies listed on Indonesian Stock Exchange period 2013-2015 by using puprposive sampling method. There are 67 companies that meet the criteria of the study sampel. Analysi...

PENGARUH ACCOUNTING DISCLOSURE, ACCOUNTING HARMONIZATION DAN KOMITE AUDIT TERHADAP KUALITAS LABA (Studi pada Perusahaan Manufaktur yang terdaftar di BEI)

2017

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan akuntansi, akuntansi harmonisasi dan pemeriksaan committies untuk mendapatkan kualitas. Penelitian ini dilakukan untuk perusahaan manufaktur yang terdaftar di excange saham dari 2009 sampai 2013. Berdasarkan sampel mengumpulkan menggunakan purposive sampling untuk mendapatkan sampel dari 48 perusahaan. Analisis data menggunakan program SPSS dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa pengungkapan akuntansi belum berpengaruh ke pendapatan quality.In sisi lain, akuntansi harmonisasi dan pemeriksaan committies memiliki efek positif untuk mendapatkan kualitas. This research aims to examine the effect of accounting disclosure, accounting harmonization and audit committies to earning quality. This research was conducted to manufacturing company listed on the stock excange from 2009 until 2013. Based on sample collecting using purposive sampling to obtain a sample of 48 companies. Data analysis uses SPSS ...

PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAPMANAJEMEN LABA(Studi Kasus Perusahaan IPO di IndonesiaTahun 2011-2013)

2014

This study aims to examine the influence of the Audit Committee Characteristics and Audit Quality on Earnings Management. Variables tested in this study consisted of an audit committee characteristics are measured with audit committee size, financial expertise and the number of audit committee meetings. While audit quality as measured by the size of public accounting firm and industry specialist auditors. The sample used in this study were taken by purposive sampling method. After reduction with criteria set at 49 companies in the sample. Techniques of analysis in this study using linear regression analysis with SPSS version 16. This study is a replication study conducted by Norman Mohd et al (2007) and the development of research Ken Y. Chen et al (2006), with differences in the variables and samples. This difference occurs because of differences in data sources, this study used secondary data companies IPO in Indonesia in 2011-2013, while the research of Ken Y. Chen et al (2006) used secondary data, IPO in Taiwan. The results of hypothesis testing indicate that the variable Financial Expertise of Audit Committee members have a significant impact on Earnings Management. Meanwhile, the variable size of the Audit Committee, Number of meetings Audit Committee, Public Accounting Firm Size and Industry Specialist Auditor no significant effect on Earnings Management.

Pengaruh Dewan Komisaris Independen dan Komite Audit terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017

JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis

This study aims to determine the effect of independent commissioners and audit committees on earnings management. This research uses quantitative methods. The data used in this study are secondary data, i.e. data obtained through existing sources and do not need to be collected by the researcher themselves. The data is in the form of an annual report issued by companies listed in the 2015-2017 period which are listed on the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The results showed that the independent board of commissioners and the audit committee had no simultaneous effect on earnings management. This is consistent with the results of the simultaneous regression coefficient test (Test F) which shows the calculated F value is smaller than the F table, and with a determinant value of 3.1%. Partially the independent board of comissioners and audit committee has no effect on earn...

PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, FREE CASH FLOW DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013)

2015

This study aims to obtain empirical evidence and to analyze the effect of good corporate governance’s mechanism such as audit commitee meetings, board size of directors, board proportion of independent commissioners, board commissioners meetings, and managerial ownership; Profitability, Free cash flow, and Leverage on probability of earning management. The population in this study was manufacture companies listed on the Indonesia Stock Exchange in 2011 to 2013. Total sample used in this study was 120 companies. Sampling method of this study is using purposive sampling method. Data analysis was performed with the descriptive statistic analysis, classical assumption tests, multicolliniearity test, and hypothesis test with logistic regression analysis. The results of analysis this study indicate that audit commitee meetings have negative effect but not significantly on earning management, board size of directors effectiveness in a significant negative effect on earning management, boar...