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All Journal Journal of Islamic Economics and Finance Journal of Islamic Economics and Finance
Bambang Setyobudi Iriyanto
Universitas Jenderal Soedirman
Economics, Econometrics & Finance

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Pengaruh Pergantian CEO dan Pengungkapan CSR sebagai Maslahat Mursalah terhadap Manajemen Laba dengan Struktur Corporate Governance sebagai Variabel Moderasi Adhelia Desi Prawestri; Bambang Setyobudi Iriyanto; Negina Kencono Putri
JIEF : Journal of Islamic Economics and Finance Vol. 2 No. 1 (2022): JIEF VOL.2 NO.1 MEI 2022
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v2i1.5327

Abstract

This study aims to determine whether CEO turnover and CSR disclosure as maslahat mursalah are moderated by corporate governance structure consisting of independent commissioners, audit committee and institutional ownership partially affect earnings management. This study uses secondary data from manufacturing companies during 2019. Sampling technique using purposive sampling. The data were collected and analyzed using moderated regression analysis (MRA). The result indicate that CEO turnover and CSR disclosure as maslahat mursalah have no effect on earnings management. Independent commissioners and institutional ownership does not moderate the effect of CEO turnover on earnings management. The audit committee weakens the positive influence of CEO turnover on earnings management. The audit committee and institutional ownership do not moderate the effect of CSR disclosure as masalaht mursalah on earnings management. This study has limitations on audit committee measurement indicators that are less able to reflect the actual performance of audit committees, so that future research is expected to use more appropriate indicators.
Pengaruh Pergantian CEO dan Pengungkapan CSR sebagai Maslahat Mursalah terhadap Manajemen Laba dengan Struktur Corporate Governance sebagai Variabel Moderasi Adhelia Desi Prawestri; Bambang Setyobudi Iriyanto; Negina Kencono Putri
Journal of Islamic Economics and Finance Vol. 2 No. 1 (2022): JIEF VOL.2 NO.1 MAY 2022
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, Universitas Islam Negeri K.H Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1022.58 KB) | DOI: 10.28918/jief.v2i1.5327

Abstract

This study aims to determine whether CEO turnover and CSR disclosure as maslahat mursalah are moderated by corporate governance structure consisting of independent commissioners, audit committee and institutional ownership partially affect earnings management. This study uses secondary data from manufacturing companies during 2019. Sampling technique using purposive sampling. The data were collected and analyzed using moderated regression analysis (MRA). The result indicate that CEO turnover and CSR disclosure as maslahat mursalah have no effect on earnings management. Independent commissioners and institutional ownership does not moderate the effect of CEO turnover on earnings management. The audit committee weakens the positive influence of CEO turnover on earnings management. The audit committee and institutional ownership do not moderate the effect of CSR disclosure as masalaht mursalah on earnings management. This study has limitations on audit committee measurement indicators that are less able to reflect the actual performance of audit committees, so that future research is expected to use more appropriate indicators.
Co-Authors Adhelia Desi Prawestri Negina Kencono Putri