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All Journal ESENSI: Jurnal Manajemen Bisnis Klabat Accounting Review
Hanna Wijaya
Business School, University Pelita Harapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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THE EFFECT OF CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT Hanna Wijaya; Denis Tifanny
ESENSI: Jurnal Manajemen Bisnis Vol 23 No 1 (2020): ESENSI: Jurnal Manajemen Bisnis
Publisher : Lembaga Riset dan Pengabdian Masyarakat (LRPM) Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.923 KB) | DOI: 10.55886/esensi.v23i1.197

Abstract

This study is conducted to examine the effects of corporate governance on earnings management. The variable used in this study includes accrual-based earnings management (proxied by discretionary accruals), real earnings management (proxied by abnormal cash flow from operations and abnormal overproduction) and corporate governance mechanism of audit committee expertise, audit committee size, managerial ownership, institutional ownership, and foreign ownership. Using purposive sampling method, this study uses a total of 318 firm-year observations of manufacturing companies listed in Indonesia Stock Exchange during the period 2015 – 2017. OLS multiple regression analysis through SPSS 19 is used to analyze the data for the purpose of hypothesis testing. The result of this study reveals that corporate governance mechanism especially, institutional ownership has a negative effect on accrual-based earnings management. On the other hand, corporate governance mechanisms, especially institutional ownership and foreign ownership has a negative effect on real earnings management.
TATA KELOLA DAN TRANSAKSI PIHAK BERELASI Hanna Wijaya
Klabat Accounting Review Vol 2 No 2 (2021): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.461 KB) | DOI: 10.60090/kar.v2i2.587.80-94

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh mekanisme corporate governance terhadap Related Party Transaction. Mekanisme Corporate Governance terbagi menjadi variabel Kepemilikan Institusional, Kepemilikan Manajerial, Komisaris Independen, Komite Audit. Variabel Related Party Transaction ditentukan berdasarkan Disclosure dan Besaran RPT yang diukur dengan RPTAL. Data yang digunakan dalam penelitian ini merupakan data sekunder. Sampel yang digunakan dalam penelitian ini dipilih dengan menggunakan purposive sampling dengan tujuan untuk mendapatkan sampel yang sesuai dengan kriteria. Sampel pada penelitian ini berjumlah 299 observasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Hasil penelitian ini menunjukkan bahwa Kepemilikan Manajemen, Komisaris Independen dan Komite Audit memiliki pengaruh signifikan terhadap Pengungkapan RPT dan Kepemilikan Institusional tidak berpengaruh signifikan terhadap Pengungkapan RPT. Sedangkan, pengaruh mekanisme CG terhadap Besaran RPT hanya Komisaris Independen yang memiliki pengaruh signifikan terhadap Besaran RPT, sedangkan variabel Kepemilikan Institusional, Kepemilikan Manajemen, dan Komite Audit tidak berpengaruh terhadap Besaran RPT. Kata Kunci: RPT, kepemilikan institusional, kepemilikan manajerial, komisaris independen, komite audit
Co-Authors Denis Tifanny