KETERLIBATAN DEWAN KOMISARIS DALAM KOMITE TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KEAHLIAN AKUNTANSI SEBAGAI VARIABEL MODERASI
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Published:
Dec 23, 2021
Keywords:
manajemen laba, dewan komisaris, komite, keahlian akuntansi
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Abstract
Tujuan penelitian ini adalah untuk menguji keterlibatan dewan komisaris sebagai ketua maupun anggota biasa di dalam komite nominasi, komite remunerasi, dan komite audit terhadap praktik manajemen laba yang dimoderasi oleh keahlian akuntansi anggota dewan komisaris. Data yang digunakan adalah laporan keuangan dari perusahaan manufaktur yang terdaftar di BEI pada tahun 2015 sampai dengan 2019. Hasil penelitian menunjukkan bahwa dewan komisaris yang terlibat dalam komite nominasi dan komite remunerasi signifikan dapat mengurangi praktik manajemen laba tetapi tidak berpengaruh signifikan apabila dewan komisaris terlibat dalam komite audit. Hasil lain menunjukkan bahwa dewan komisaris yang memiliki keahlian akuntansi memoderasi hubungan antara komite nominasi dan remunerasi terhadap manajemen laba, tetapi tidak demikian dengan komite audit. Implikasi penelitian ini menekankan pentingnya mengatur komposisi komite-komite dalam keanggotaan dewan komisaris sebagai bentuk penguatan tata kelola perusahaan untuk mengurangi praktik manajemen laba.
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Khasanah, S. M., Wijayanti, D. M., & Haryono, S. (2021). KETERLIBATAN DEWAN KOMISARIS DALAM KOMITE TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KEAHLIAN AKUNTANSI SEBAGAI VARIABEL MODERASI. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 4(2), 163-178. https://doi.org/10.29303/akurasi.v4i2.114
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References
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Al-absy,Ku Nor, & Izah Ku. (2017). Board Chairmen’s Involvement in Audit Committees and Earnings Management Practices. SSRN Electronic Journal 12. https://doi.org/10.2139/ssrn.3063845.
Al-dhamari, Redhwan. (2020). Modeling the Impact of Audit / Remuneration Committee Overlap on Debtholders ’ Perceptions of Accounting Information Quality : The Role of CEO Power. International Journal of Finance and Economics 10, 1–23. https://doi.org/10.1002/ijfe.2304.
Al-hadrami, Abdullah, Ahmad Rafiki, & Adel Sarea. (2020). The Impact of an Audit Committee’s Committee Investment Decision : A Study in Bahrain. Asian Journal of Accounting Research 5(2), 299-313. https://doi.org/10.1108/AJAR-02-2020-0008
Al-sayani, Yahya Mohammed, Mohamad Mohamad Nor Naimi, & Noor Afza. (2020). The Influence of Audit Committee Characteristics on Impression Management in Chairman Statement : Evidence from Malaysia. Cogent Business & Management, 7(1) https://doi.org/10.1080/23311975.2020.1774250.
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Beekun, Rafik Issa. (2004). Etika Bisnis Islami. Pustaka Pelajar.
Boshkoska, Meri. (2015). The Agency Problem : Measures for Its Overcoming. International Journal of Business and Management, 10 (1), 204–9. https://doi.org/10.5539/ijbm.v10n1p204.)
Bouaziz, Dhouha. (2020). CEO Characteristics and Earnings Management: Empirical Evidence from France, Journal of Financial Reporting and Accounting, 18 (1), 77–110. https://doi.org/10.1108/JFRA-01-2019-0008.
Chandrasegaram, Reinushini, Mohamed Razeef Rahimansa, & Suraya K A Rahman. 2013. Impact of Audit Committee Characteristics on Earnings Management in Malaysian Public Listed Companies, International Journal of Finance and Accounting, 2(2), 114–19. https://doi.org/10.5923/j.ijfa.20130202.11.
Chaudhry, Naveed Iqbal, Muhammad Azam Roomi, & Iqra Aftab. (2020). Impact of Expertise of Audit Committee Chair and Nomination Committee Chair on Financial Performance. Corporate Governance: The International Journal of Business in Society, 20(4), 621–38. https://doi.org/10.1108/CG-01-2020-0017.
Dwiharyadi, Anda. (2017). Pengaruh Keahlian Akuntansi Dan Keuangan Komite Audit Dan Dewan Komisaris Terhadap Manajemen Laba. Politeknik Negeri Padang, 14 (1), 75–93.
Ghozali, Imam. 2011. Aplikasi Multivariate Dengan Program IBM SPSS 19. Semarang: Badan Penerbit Universitas Diponegoro.
Hariani, Ulfah, Nur Diana, & M Cholid Mawardi. (2020). Pengaruh Keahlian Akuntansi Dan Keahlian Keuangan Pada Komite Audit Dan Dewan Komisaris Terhadap Manajemen Laba. Fakultas Ekonomi Dan Bisnis Universitas Islam Malang, 09 (04), 46–62.
Heikal, Mohd. (2014). Influence Analysis of Return on Assets ( ROA ), Return on Equity ( ROE ), Net Profit Margin ( NPM ), Debt To Equity Ratio ( DER ), and Current Ratio ( CR ), Against Corporate Profit Growth In Automotive In Indonesia Stock Exchange, International Journal of Academic Research in Business and Social Sciences 4(12), 101–14. DOI: 10.6007/IJARBSS/v4-i12/1331
Hidayat, Anwar. (2016). Pengertian Multikolinearitas Dan Dampaknya. 2016. http://www.statistikian.com/2016/11/multikolinearitas.html.
Kanapathippillai, Sutharson, Shireenjit K Johl, & Graeme Wines. (2016). Remuneration Committee Effectiveness and Narrative Remuneration Disclosure. Pacific-Basin Finance Journal https://doi.org/10.1016/j.pacfin.2016.02.006.
Kharashgah, Khaled Ahmad, Noor Afza, Binti Amran, & Rokiah Binti Ishak. (2019). The Impact of Audit Committee Characteristics on Real Earnings Management : Evidence from Jordan. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9 (4), 84–97. https://doi.org/10.6007/IJARAFMS/v9-i4/6699.
Khosheghbal, Marzieh, Ali Amiri, & Ali Homayoon. (2017). Role of Audit Committees and Board of Directors in Reducing Earning Management of Companies Listed in Tehran Stock Exchange. International Journal of Economics and Financial Issues, 7 (6), 147–53.
Lestari, Eka, & Murtanto. (2017). Pengaruh Efektivitas Dewan Komisaris Dan Komite Audit, Struktur Kepemilikan, Kualitas Audit Terhadap Manajeme Laba. Jurnal Media Riset Akuntansi, Auditing & Informasi Universitas Trisakti Indonesia, 17 (2), 97–116.
Lin, Jerry W, & Mark I Hwang. (2010). Audit Quality, Corporate Governance, and Earnings Management : A Meta-Analysis, International Journal of Auditing 14(1), 57–77. https://doi.org/10.1111/j.1099-1123.2009.00403.x.
Liu, Jinghui, Kate Harris, & Noraini Omar. (2013). Board Committees and Earnings Management, Corporate Board: role, duties and composition, 9(1), 6-17. https://doi.org/10.22495/cbv9i1art.
Manuel, Juan, & San Martin. (2018). The Effect of Ownership Composition on Earnings Management : Evidence for the Mexican Stock Exchange, Journal of Economics, Finance and Administrative Science, 23(46), 289–305. https://doi.org/10.1108/JEFAS-01-2017-0011.
Marzuqi, Ahmad Yusuf, & Achmad Badarudin Latif. (2010). Manajemen Laba Dalam Tinjauan Etika Bisnis Islam, Jurnal Dinamika Ekonomi dan Bisnis 7(1), 1–22.
Muliasari, Indah. (2006). Manajemen Laba Dalam Sudut Pandang Etika Bisnis Islam, Jurnal Akuntansi dan Keuangan Islam 2(2), 157–182.
Murwaningsari, Etty. (2006). Responsibilities Dan Corporate Financial Performance Dalam Satu Continuum, Jurnal Akuntansi dan Keuangan. 11(1), 30-41
Panda, Brahmadev, & N M Leepsa. (2017). Agency Theory : Review of Theory and Evidence on Problems and Perspectives. Indian Journal of Corporate Governance 10(1), 74-95. https://doi.org/10.1177/0974686217701467.
Rahman, Rashidah Abdul. (2014). Board, Audit Committee, Culture and Earnings Management : Malaysian Evidence. Managerial Auditing Journal 21(7), 783-804. https://doi.org/10.1108/02686900610680549.
Ramadhan, Kemal Cahya. (2016). Pengaruh Keanggotaan Wanita Dalam Struktur Corporate Governance Serta Keberadaan Komite Nominasi Dan Remunerasi Terhadap Manajemen Laba. Undergraduate thesis, Fakultas Ekonomika dan Bisnis Universitas Diponegoro.
Reguera-alvarado, Nuria, Pilar De Fuentes, & Joaquina Laffarga. (2019). Do Auditors Mitigate Earnings Management during Economic Crisis ?. Revista de Contabilidad 22 (1),6–20. DOI: 10.6018/rcsar.22.1.354271
Saona, Paolo.(2019). How Do the Ownership Structure and Board of Directors ’ Features Impact Earnings Management ? The Spanish Case. Journal Finance Management Accounting, 6, 1–36. https://doi.org/10.1111/jifm.12114.
Sari, Ardiana Luthvita. (2017). Karakteristik Perusahaan, Tata Kelola Perusahaan Dan Manajemen Laba. Universitas Katolik Soegijapranata, 15 (2), 229–45.
Shubita, Mohammad Fawzi. (2020). Earnings Management and Corporate Governance Evidence from Jordanian Banks, International Journal of Recent Technology and Engineering 8(5), 1724-1731. https://doi.org/10.35940/ijrte.E4941.018520.
Sunardi. (2018). The Effect of Earnings Management on Firm Value before and When IFRS Implementation, Moderated Life Cycle Company. Journal of Business and Economics Universitas Muhammadiyah Palembang, 9 (3), 275–85. https://doi.org/10.15341/jbe(2155-7950)/03.09.2018/006.
Susanto, Yulius Kurnia. (2016). The Effect of Audit Committees and Corporate Governance on Earnings Management: Evidence From Indonesia Manufacturing Industry. International Journal of Business, Economics, and Law,10 (1), 32–37.
Syahirah, Norfarah, & Binti Mohd. (2017). Board of Directors Characteristics and Earnings Management of Family-Owned Companies. International Journal of Accounting & Business Management, 5 (2), 68–83.
Utama, Marta. (2004). Komite Audit, Good Corporate Governance Dan Pengungkapan Informasi, Jurnal Akuntansi dan Keuangan Indonesia 1, 61–79.
Wasan, Pratibha. (2020). Corporate Governance Factors as Predictors of Earnings Management. Journal of General Management, 45 (2), 71–92. https://doi.org/10.1177/0306307019872304.
Xie, Biao, Wallace N Davidson, & Peter J Dadalt. (2003). Earnings Management and Corporate Governance : The Role of the Board and the Audit Committee. Journal of Corporate Finance, 9(3) , 295–316.
Zubeltzu-jaka, Eugenio, Igor Alvarez-etxeberria, & Eduardo Ortas. (2020). The Effect of the Size of the Board of Directors on Corporate Social Performance: A Meta-Analytic Approach, Corporate Social Responsibility and Environmental Management 27 (3), 1361-1374. https://doi.org/10.1002/csr.1889
Adi, I Putu, & Surya Lesmana. (2017). Pengaruh Manajemen Laba Pada Nilai Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2015. E-Jurnal Akuntansi Universitas Udayana, 19, 1060–87.
Ahmad, Mohammad, Abu Zraiq, Faudziah Hanim, & Bt Fadzil. (2018). The Impact of Nomination and Remuneration Committee on Corporate Financial Performance. Academy of Accounting and Financial Studies Journal, 22 (3), 1–6.
Aji, Bimo Bayu. (2012). Pengaruh Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Ekonomika, Fakultas Bisnis, Diponegoro, Universitas.
Al-absy, Mujeeb Saif Mohsen, Ku Nor, & Izah Ku. (2019). Audit Committee Chairman Characteristics and Earnings Management. Asia-Pacific Journal of Business Administration, 11(4), 339-370. https://doi.org/10.1108/APJBA-10-2018-0188.
Al-absy,Ku Nor, & Izah Ku. (2017). Board Chairmen’s Involvement in Audit Committees and Earnings Management Practices. SSRN Electronic Journal 12. https://doi.org/10.2139/ssrn.3063845.
Al-dhamari, Redhwan. (2020). Modeling the Impact of Audit / Remuneration Committee Overlap on Debtholders ’ Perceptions of Accounting Information Quality : The Role of CEO Power. International Journal of Finance and Economics 10, 1–23. https://doi.org/10.1002/ijfe.2304.
Al-hadrami, Abdullah, Ahmad Rafiki, & Adel Sarea. (2020). The Impact of an Audit Committee’s Committee Investment Decision : A Study in Bahrain. Asian Journal of Accounting Research 5(2), 299-313. https://doi.org/10.1108/AJAR-02-2020-0008
Al-sayani, Yahya Mohammed, Mohamad Mohamad Nor Naimi, & Noor Afza. (2020). The Influence of Audit Committee Characteristics on Impression Management in Chairman Statement : Evidence from Malaysia. Cogent Business & Management, 7(1) https://doi.org/10.1080/23311975.2020.1774250.
Azis, Ilhamda. (2020). Motivasi Manajer Dalam Melakukan Manajemen Laba Dikaji Dalam Pandangan Islam. Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen 4 (4), 319–30.
Beekun, Rafik Issa. (2004). Etika Bisnis Islami. Pustaka Pelajar.
Boshkoska, Meri. (2015). The Agency Problem : Measures for Its Overcoming. International Journal of Business and Management, 10 (1), 204–9. https://doi.org/10.5539/ijbm.v10n1p204.)
Bouaziz, Dhouha. (2020). CEO Characteristics and Earnings Management: Empirical Evidence from France, Journal of Financial Reporting and Accounting, 18 (1), 77–110. https://doi.org/10.1108/JFRA-01-2019-0008.
Chandrasegaram, Reinushini, Mohamed Razeef Rahimansa, & Suraya K A Rahman. 2013. Impact of Audit Committee Characteristics on Earnings Management in Malaysian Public Listed Companies, International Journal of Finance and Accounting, 2(2), 114–19. https://doi.org/10.5923/j.ijfa.20130202.11.
Chaudhry, Naveed Iqbal, Muhammad Azam Roomi, & Iqra Aftab. (2020). Impact of Expertise of Audit Committee Chair and Nomination Committee Chair on Financial Performance. Corporate Governance: The International Journal of Business in Society, 20(4), 621–38. https://doi.org/10.1108/CG-01-2020-0017.
Dwiharyadi, Anda. (2017). Pengaruh Keahlian Akuntansi Dan Keuangan Komite Audit Dan Dewan Komisaris Terhadap Manajemen Laba. Politeknik Negeri Padang, 14 (1), 75–93.
Ghozali, Imam. 2011. Aplikasi Multivariate Dengan Program IBM SPSS 19. Semarang: Badan Penerbit Universitas Diponegoro.
Hariani, Ulfah, Nur Diana, & M Cholid Mawardi. (2020). Pengaruh Keahlian Akuntansi Dan Keahlian Keuangan Pada Komite Audit Dan Dewan Komisaris Terhadap Manajemen Laba. Fakultas Ekonomi Dan Bisnis Universitas Islam Malang, 09 (04), 46–62.
Heikal, Mohd. (2014). Influence Analysis of Return on Assets ( ROA ), Return on Equity ( ROE ), Net Profit Margin ( NPM ), Debt To Equity Ratio ( DER ), and Current Ratio ( CR ), Against Corporate Profit Growth In Automotive In Indonesia Stock Exchange, International Journal of Academic Research in Business and Social Sciences 4(12), 101–14. DOI: 10.6007/IJARBSS/v4-i12/1331
Hidayat, Anwar. (2016). Pengertian Multikolinearitas Dan Dampaknya. 2016. http://www.statistikian.com/2016/11/multikolinearitas.html.
Kanapathippillai, Sutharson, Shireenjit K Johl, & Graeme Wines. (2016). Remuneration Committee Effectiveness and Narrative Remuneration Disclosure. Pacific-Basin Finance Journal https://doi.org/10.1016/j.pacfin.2016.02.006.
Kharashgah, Khaled Ahmad, Noor Afza, Binti Amran, & Rokiah Binti Ishak. (2019). The Impact of Audit Committee Characteristics on Real Earnings Management : Evidence from Jordan. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9 (4), 84–97. https://doi.org/10.6007/IJARAFMS/v9-i4/6699.
Khosheghbal, Marzieh, Ali Amiri, & Ali Homayoon. (2017). Role of Audit Committees and Board of Directors in Reducing Earning Management of Companies Listed in Tehran Stock Exchange. International Journal of Economics and Financial Issues, 7 (6), 147–53.
Lestari, Eka, & Murtanto. (2017). Pengaruh Efektivitas Dewan Komisaris Dan Komite Audit, Struktur Kepemilikan, Kualitas Audit Terhadap Manajeme Laba. Jurnal Media Riset Akuntansi, Auditing & Informasi Universitas Trisakti Indonesia, 17 (2), 97–116.
Lin, Jerry W, & Mark I Hwang. (2010). Audit Quality, Corporate Governance, and Earnings Management : A Meta-Analysis, International Journal of Auditing 14(1), 57–77. https://doi.org/10.1111/j.1099-1123.2009.00403.x.
Liu, Jinghui, Kate Harris, & Noraini Omar. (2013). Board Committees and Earnings Management, Corporate Board: role, duties and composition, 9(1), 6-17. https://doi.org/10.22495/cbv9i1art.
Manuel, Juan, & San Martin. (2018). The Effect of Ownership Composition on Earnings Management : Evidence for the Mexican Stock Exchange, Journal of Economics, Finance and Administrative Science, 23(46), 289–305. https://doi.org/10.1108/JEFAS-01-2017-0011.
Marzuqi, Ahmad Yusuf, & Achmad Badarudin Latif. (2010). Manajemen Laba Dalam Tinjauan Etika Bisnis Islam, Jurnal Dinamika Ekonomi dan Bisnis 7(1), 1–22.
Muliasari, Indah. (2006). Manajemen Laba Dalam Sudut Pandang Etika Bisnis Islam, Jurnal Akuntansi dan Keuangan Islam 2(2), 157–182.
Murwaningsari, Etty. (2006). Responsibilities Dan Corporate Financial Performance Dalam Satu Continuum, Jurnal Akuntansi dan Keuangan. 11(1), 30-41
Panda, Brahmadev, & N M Leepsa. (2017). Agency Theory : Review of Theory and Evidence on Problems and Perspectives. Indian Journal of Corporate Governance 10(1), 74-95. https://doi.org/10.1177/0974686217701467.
Rahman, Rashidah Abdul. (2014). Board, Audit Committee, Culture and Earnings Management : Malaysian Evidence. Managerial Auditing Journal 21(7), 783-804. https://doi.org/10.1108/02686900610680549.
Ramadhan, Kemal Cahya. (2016). Pengaruh Keanggotaan Wanita Dalam Struktur Corporate Governance Serta Keberadaan Komite Nominasi Dan Remunerasi Terhadap Manajemen Laba. Undergraduate thesis, Fakultas Ekonomika dan Bisnis Universitas Diponegoro.
Reguera-alvarado, Nuria, Pilar De Fuentes, & Joaquina Laffarga. (2019). Do Auditors Mitigate Earnings Management during Economic Crisis ?. Revista de Contabilidad 22 (1),6–20. DOI: 10.6018/rcsar.22.1.354271
Saona, Paolo.(2019). How Do the Ownership Structure and Board of Directors ’ Features Impact Earnings Management ? The Spanish Case. Journal Finance Management Accounting, 6, 1–36. https://doi.org/10.1111/jifm.12114.
Sari, Ardiana Luthvita. (2017). Karakteristik Perusahaan, Tata Kelola Perusahaan Dan Manajemen Laba. Universitas Katolik Soegijapranata, 15 (2), 229–45.
Shubita, Mohammad Fawzi. (2020). Earnings Management and Corporate Governance Evidence from Jordanian Banks, International Journal of Recent Technology and Engineering 8(5), 1724-1731. https://doi.org/10.35940/ijrte.E4941.018520.
Sunardi. (2018). The Effect of Earnings Management on Firm Value before and When IFRS Implementation, Moderated Life Cycle Company. Journal of Business and Economics Universitas Muhammadiyah Palembang, 9 (3), 275–85. https://doi.org/10.15341/jbe(2155-7950)/03.09.2018/006.
Susanto, Yulius Kurnia. (2016). The Effect of Audit Committees and Corporate Governance on Earnings Management: Evidence From Indonesia Manufacturing Industry. International Journal of Business, Economics, and Law,10 (1), 32–37.
Syahirah, Norfarah, & Binti Mohd. (2017). Board of Directors Characteristics and Earnings Management of Family-Owned Companies. International Journal of Accounting & Business Management, 5 (2), 68–83.
Utama, Marta. (2004). Komite Audit, Good Corporate Governance Dan Pengungkapan Informasi, Jurnal Akuntansi dan Keuangan Indonesia 1, 61–79.
Wasan, Pratibha. (2020). Corporate Governance Factors as Predictors of Earnings Management. Journal of General Management, 45 (2), 71–92. https://doi.org/10.1177/0306307019872304.
Xie, Biao, Wallace N Davidson, & Peter J Dadalt. (2003). Earnings Management and Corporate Governance : The Role of the Board and the Audit Committee. Journal of Corporate Finance, 9(3) , 295–316.
Zubeltzu-jaka, Eugenio, Igor Alvarez-etxeberria, & Eduardo Ortas. (2020). The Effect of the Size of the Board of Directors on Corporate Social Performance: A Meta-Analytic Approach, Corporate Social Responsibility and Environmental Management 27 (3), 1361-1374. https://doi.org/10.1002/csr.1889