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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Destia Dwi Putri
STAIN Sultan Abdurrahman Kepulauan Riau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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MANAJEMEN LABA YANG DIPENGARUHI OLEH MANAGERIAL OVERCONFIDENCE DAN KEPEMILIKAN KELUARGA Yuni Putri Yustisi; Destia Dwi Putri
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3031.724 KB) | DOI: 10.37676/ekombis.v9i1.1271

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui tindakan manajemen laba yang dipengaruhi oleh managerial overconfidence dan kepemilikan keluarga. Penelitian ini menggunakan sebuah indeks untuk dapat mengukur variabel managerial overconfidence yang dikonstruksikan pada komponen aktivitas investasi, aktivitas pendanaan, dan kebijakan dividen dengan median industri sebagai pembanding. Data yang digunakan adalah sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2012-2017. Perusahaan manufaktur dipilih sebagai sampel penelitian dikarenakan perusahaan manufaktur memiliki tingkat volatility laba yang berubah-ubah. Metode penelitian yang digunakan dalam penelitian ini untuk menganalisis data dan menguji hipotesis adalah statistik deskriptif dan uji regresi linier berganda. Hasil pengujian statistik pada penelitian ini menunjukkan bahwa variabel managerial overconfidence berpengaruh positif terhadap manajemen laba. Selain itu, pengujian interaksi antara kepemilikan keluarga dengan managerial overconfidence tidak memperlemah terjadinya manajemen laba. Kata Kunci: Managerial Overconfidence, Manajemen Laba, Kepemilikan Keluarga ABSTRACT This study aims to determine that earnings management is influenced by managerial overconfidence and family ownership. This study uses an indeks to measure the managerial overconfidence variable which is constructed in the components of investment activity, financial activity, and dividend policy with the industry median as a comparison. The data used is a sample of manufacturing companies listed on the Indonesian Stock Exchange during 2012-2017. Manufacturing companies are selected as research samples because manufacturing companies have varying levels of earnings volatility. This study's research method to analyze data and test hypotheses is descriptive statistics and multiple linear regression. The results of statistical tests in this study indicate that the managerial overconfidence variable has a positive effect on earnings management. In addition, testing the interaction between family ownership with managerial overconfidence does not equate to improved earnings management. Keywords: Managerial Overconfidence, Earnings Management, Family Ownership
Mekanisme Tata Kelola Internal dan Pengungkapan Antikorupsi Perusahaan di Indonesia Destia Dwi Putri; Yuni Putri Yustisi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2683

Abstract

This study aims to empirically examine the relationship between internal governance mechanisms and corporate anti-corruption disclosure in Indonesia. Internal governance mechanisms tested are independence of board, audit committee, ownership concentration, and family ownership. This research is a cross sectional study with a quantitative approach, the data used is secondary data. The sample of the study is 100 non-financial companies in Indonesia which are listed on Indonesia Stock Exchange with the largest market capitalization in 2019. This study finds that the internal governance mechanism on the part of audit committee has a positive influence on corporate anti-corruption disclosure. This shows that the role of audit committee has a major influence increasing transparency in preventing corrupt practices in the company environment.
Co-Authors Yuni Putri Yustisi