ANALISIS PENGARUH KUALITAS PENGUNGKAPAN DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA
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Abstract
Tujuan dari penelitian ini adalah menguji pengaruh tata kelola perusahaan dan kualitas pengungkapan terhadap manajemen laba. Penelitian ini menggunakan populasi pada perusahaan publik yang terdaftar di BEI periode 2017-2021 dengan jumlah sampel sebanyak 2.075. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Data penelitian diperoleh dari laporan keuangan dan tahunan yang dipublikasi melalui website pasar modal Indonesia. Penelitian ini menggunakan analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa struktur kepemilikan manajerial, kepemilikan institusional dan blockholder menghasilkan pengaruh positif dan signifikan terhadap manajemen laba. Namun demikian, kualitas pengungkapan dan tata kelola perusahaan yang berkaitan dengan independen dan keahlian serta jumlah dewan komisaris dan komite audit tidak berpengaruh signifikan terhadap manajemen laba. Hasil penelitian ini mengimplikasikan tentang struktur kepemilikan dan pentingnya pengaturan komposisi dewan komisaris dan komite audit dalam tata kelola perusahaan publik dalam membatasi tindakan manajemen laba.
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Wisely, N. A., & Karina, R. (2022). ANALISIS PENGARUH KUALITAS PENGUNGKAPAN DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA . Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 5(2), 209-226. https://doi.org/10.29303/akurasi.v5i2.252
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Karina, R., & Alfarizi, M. A. (2021). The role of good corporate governance on earnings management in Indonesia. Jurnal Dimensi 10(3), 543–554.
Kasmir. (2018). Kasmir. 2018. Analisa laporan keuangan. Jakarta. Rajawali Pers.
Katmon, N., & Farooque, O. Al. (2017). Exploring the impact of internal corporate governance on the relation between disclosure quality and earnings management in the UK listed companies. Journal of Business Ethics, 142(2), 345–367. https://doi.org/10.1007/s10551-015-2752-8
Khalil, M., & Khalil, M. (2020). Analisis faktor-faktor yang memengaruhi kualitas laba setelah penerapan International Financial Reporting Standard ( IFRS ). 13, 272–284.
Kompas.com. (n.d.). Jejak hitam PT Hanson International, manipulasi laporan keuangan 2016. 2020.https://money.kompas.com/
Kontan.co.id. (2019). Investor AISA: Kasus AISA adalah skandal dalam pasar modal Indonesia. https://investasi.kontan.co.id/
Lai, L., & Tam, H. (2017). Corporate governance, ownership structure and managing earnings to meet critical thresholds among Chinese listed firms. Review of Quantitative Finance and Accounting, 48(3), 789–818. https://doi.org/10.1007/s11156-016-0568-y
Mardianto, M., & Khellystina, K. (2021). Analisis pengaruh komposisi kepemilikan terhadap manajemen laba pada perusahaan yang terdaftar di Bursa Efek Indonesia. Journal of Applied Accounting and Taxation, 6(2), 147–160. https://doi.org/10.30871/jaat.v6i2.3343
Orazalin, N. (2020). Board gender diversity, corporate governance, and earnings management: Evidence from an emerging market. Gender in Management, 35(1), 37–60. https://doi.org/10.1108/GM-03-2018-0027
Putri, A. S. (2019). Pengaruh good corporate governance terhadap earnings management. Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik, 8(1), 35–50. https://doi.org/10.25105/jipak.v8i1.4503
Putri, T. D. H. (2014).Analisis pengaruh profitabilitas, risiko bisnis, pertumbuhan perusahaan, ukuran perusahaan dan blockholder ownership terhadap kebijakan hutang. Skripsi Universitas Diponegoro.
Qamhan, M. A., Che Haat, M. H., Hashim, H. A., & Salleh, Z. (2018). Earnings management: Do attendance and changes of audit committee members matter? Managerial Auditing Journal, 33(8–9), 760–778. https://doi.org/10.1108/MAJ-05-2017-1560
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
Ramadan, I. Z. (2015). Earnings quality determinants of The Jordanian manufacturing listed companies. International Journal of Economics and Finance, 7(5), 140–146. https://doi.org/10.5539/ijef.v7n5p140
San Martin Reyna, J. M. (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
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
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Sitanggang, R. P., & Ratmono, D. (2014). Pengaruh tata kelola perusahaan dan pengungkapan tanggung jawab sosial perusahaan terhadap kinerja keuangan dengan manajemen laba sebagai variabel mediasi. Diponegoro Journal of Accounting, 8(2013), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Uwalomwa Uwuigbe, D. S. P., & Oyeniyi, and A. (2015). The effects of corporate governance mechanisms on earnings management of listed firms in Nigeria. Asian Economic and Financial Review, 5(2), 218–228. https://doi.org/10.18488/journal.aefr/2015.5.2/102.2.218.228
Uwuigbe, U., Ranti, U. O., & Bernard, O. (2015). Assessment of the effects of firms characteristics on earnings management of listed firms in Nigeria. Asian Economic and Financial Review, 5(2), 218–228. https://doi.org/10.18488/journal.aefr/2015.5.2/102.2.218.228
Wan Mohammad, W. M., & Wasiuzzaman, S. (2020). Effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia. Journal of Accounting in Emerging Economies,10(1), 74–99. https://doi.org/10.1108/JAEE-01-2019-0001
Wimelda, L., & Chandra, A. (2018). Opportunistic behavior, external monitoring mechanisms, corporate governance, and earnings management. GATR Accounting and Finance Review, 3(1), 44–52. https://doi.org/10.35609/afr.2018.3.1(6)
Wirianata, H. (2020). Analysis of factors affecting earnings management moderated by institutional ownership. Jurnal Akuntansi, 24(1), 1. https://doi.org/10.24912/ja.v24i1.638
Al-Absy, M. S. M., Ku Ismail, K. N. I., & Chandren, S. (2019). Audit committee chairman characteristics and earnings management: The influence of family chairman. Asia-Pacific Journal of Business Administration 11 (4), https://doi.org/10.1108/APJBA-10-2018-0188
Al-Haddad, L., & Whittington, M. (2019). The impact of corporate governance mechanisms on real and accrual earnings management practices: Evidence from Jordan. Corporate Governance (Bingley), 19(6), 1167–1186. https://doi.org/10.1108/CG-05-2018-0183
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
Alzoubi, E. S. S. (2016). Disclosure quality and earnings management: Evidence from Jordan. Accounting Research Journal, 29(4), 429–456. https://doi.org/10.1108/ARJ-04-2014-0041
Alzoubi, E. S. S. (2019). Audit committee, internal audit function and earnings management: Evidence from Jordan. Meditari Accountancy Research, 27(1), 72–90. https://doi.org/10.1108/MEDAR-06-2017-0160
Andriana, A., & Panggabean, R. R. (2017). The effect of good corporate governance and environmental performance on financial performance of the Proper Listed Company on Indonesia Stock Exchange. Binus Business Review, 8(1), 1-8. https://doi.org/10.21512/bbr.v8i1.1757
Apriliani, M. T., & Dewayanto, T. (2018). Pengaruh tata kelola perusahaan dan ukuran perusahaan terhadap kinerja keuangan perusahaan. Diponegoro Journal of Accounting, 7(1), 1–10.
Arib, Z. A. (2021). Does female human capital constrain earning management: The case of The United Kingdom. Business Ethics, Env & Responsibility, 30(4), 588-603.
Aygun, M., Ic, S., & Sayim, M. (2014). The efects 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
Daghsni, O., Zouhayer, M., & Mbarek, K. B. H. (2016). Earnings management and board characteristics: Evidence from French Listed Firms. Arabian Journal of Business and Management Review, 6(5), 1–9. https://doi.org/10.4172/2223-5833.1000249
Dwiharyadi Politeknik Negeri Padang, A. (2017). Pengaruh keahlian akuntansi dan keuangan komite audit dan dewan komisaris terhadap manajemen laba. Jurnal Akuntansi Dan Keuangan Indonesia, 14(1), 75–93.
Firnanti, F., Pirzada, K., & Budiman, B. (2019). Company characteristics, corporate governance, audit quality impact on earnings management. GATR Accounting and Finance Review, 4(2), 43–49. https://doi.org/10.35609/afr.
Habbash, M. (2013). Earnings management, audit committee effectiveness and the role of blockholders ownership: Evidence from UK Large Firms. International Journal of Business Governance and Ethics, 8(2), 155–180. https://doi.org/10.1504/IJBGE.2013.054418
Habbash, M. (2019). The role of corporate governance regulations in constraining earnings management practice in Saudi Arabia. Research in Corporate and Shari’ah Governance in the Muslim World: Theory and Practice, 127–140. https://doi.org/10.1108/978-1-78973-007-420191011
Handayani, S. (2014). Kualitas pengungkapan dan manajemen laba dalam kaitannya dengan karakteristik perusahaan. Jurnal Ekonomi, 5(2), 99-116
Jatiningrum, C., Abdul-Hamid, M. A., & Popoola, O. M. J. (2016). The impact of disclosure quality on corporate governance and earnings management: Evidence from Companies in Indonesia. International Journal of Economics and Financial Issues, 6(4), 118–125.
Kapoor, N., & Goel, S. (2019). Do diligent independent directors restrain earnings management practices? Indian lessons for The Global World. Asian Journal of Accounting Research, 4(1), 52–69. https://doi.org/10.1108/ajar-10-2018-0039
Karajeh, A. I. S. (2020). Voluntary disclosure and earnings quality: Evidence from ownership concentration environment. Management Research Review, 43(1), 35–55. https://doi.org/10.1108/MRR-11-2018-0447
Karina, R. (2021). Corporate governance and earnings management : Does gender matter?. Jurnal Akuntansi dan Auditing Indonesia 25(2), 125-135. https://doi.org/10.20885/jaai.vol25.iss2.art3
Karina, R., & Alfarizi, M. A. (2021). The role of good corporate governance on earnings management in Indonesia. Jurnal Dimensi 10(3), 543–554.
Kasmir. (2018). Kasmir. 2018. Analisa laporan keuangan. Jakarta. Rajawali Pers.
Katmon, N., & Farooque, O. Al. (2017). Exploring the impact of internal corporate governance on the relation between disclosure quality and earnings management in the UK listed companies. Journal of Business Ethics, 142(2), 345–367. https://doi.org/10.1007/s10551-015-2752-8
Khalil, M., & Khalil, M. (2020). Analisis faktor-faktor yang memengaruhi kualitas laba setelah penerapan International Financial Reporting Standard ( IFRS ). 13, 272–284.
Kompas.com. (n.d.). Jejak hitam PT Hanson International, manipulasi laporan keuangan 2016. 2020.https://money.kompas.com/
Kontan.co.id. (2019). Investor AISA: Kasus AISA adalah skandal dalam pasar modal Indonesia. https://investasi.kontan.co.id/
Lai, L., & Tam, H. (2017). Corporate governance, ownership structure and managing earnings to meet critical thresholds among Chinese listed firms. Review of Quantitative Finance and Accounting, 48(3), 789–818. https://doi.org/10.1007/s11156-016-0568-y
Mardianto, M., & Khellystina, K. (2021). Analisis pengaruh komposisi kepemilikan terhadap manajemen laba pada perusahaan yang terdaftar di Bursa Efek Indonesia. Journal of Applied Accounting and Taxation, 6(2), 147–160. https://doi.org/10.30871/jaat.v6i2.3343
Orazalin, N. (2020). Board gender diversity, corporate governance, and earnings management: Evidence from an emerging market. Gender in Management, 35(1), 37–60. https://doi.org/10.1108/GM-03-2018-0027
Putri, A. S. (2019). Pengaruh good corporate governance terhadap earnings management. Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik, 8(1), 35–50. https://doi.org/10.25105/jipak.v8i1.4503
Putri, T. D. H. (2014).Analisis pengaruh profitabilitas, risiko bisnis, pertumbuhan perusahaan, ukuran perusahaan dan blockholder ownership terhadap kebijakan hutang. Skripsi Universitas Diponegoro.
Qamhan, M. A., Che Haat, M. H., Hashim, H. A., & Salleh, Z. (2018). Earnings management: Do attendance and changes of audit committee members matter? Managerial Auditing Journal, 33(8–9), 760–778. https://doi.org/10.1108/MAJ-05-2017-1560
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
Ramadan, I. Z. (2015). Earnings quality determinants of The Jordanian manufacturing listed companies. International Journal of Economics and Finance, 7(5), 140–146. https://doi.org/10.5539/ijef.v7n5p140
San Martin Reyna, J. M. (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
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
Scott. (2020). Financial Accounting Theory. The routledge companion to accounting history, 159–184. https://doi.org/10.4324/9781351238885-7
Sitanggang, R. P., & Ratmono, D. (2014). Pengaruh tata kelola perusahaan dan pengungkapan tanggung jawab sosial perusahaan terhadap kinerja keuangan dengan manajemen laba sebagai variabel mediasi. Diponegoro Journal of Accounting, 8(2013), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Uwalomwa Uwuigbe, D. S. P., & Oyeniyi, and A. (2015). The effects of corporate governance mechanisms on earnings management of listed firms in Nigeria. Asian Economic and Financial Review, 5(2), 218–228. https://doi.org/10.18488/journal.aefr/2015.5.2/102.2.218.228
Uwuigbe, U., Ranti, U. O., & Bernard, O. (2015). Assessment of the effects of firms characteristics on earnings management of listed firms in Nigeria. Asian Economic and Financial Review, 5(2), 218–228. https://doi.org/10.18488/journal.aefr/2015.5.2/102.2.218.228
Wan Mohammad, W. M., & Wasiuzzaman, S. (2020). Effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia. Journal of Accounting in Emerging Economies,10(1), 74–99. https://doi.org/10.1108/JAEE-01-2019-0001
Wimelda, L., & Chandra, A. (2018). Opportunistic behavior, external monitoring mechanisms, corporate governance, and earnings management. GATR Accounting and Finance Review, 3(1), 44–52. https://doi.org/10.35609/afr.2018.3.1(6)
Wirianata, H. (2020). Analysis of factors affecting earnings management moderated by institutional ownership. Jurnal Akuntansi, 24(1), 1. https://doi.org/10.24912/ja.v24i1.638