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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Lingua Didaktika: Jurnal Bahasa dan Pembelajaran Bahasa Jurnal Kajian Bali Jurnal Ilmiah Mahasiswa FEB Infestasi Jurnal Ilmu Manajemen (JIMMU) Pendidikan Multikultural Public Corner Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Reswara: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) JOURNAL OF COMMUNITY ENGAGEMENT AND EMPOWERMENT JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) JIAGABI Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) e-Jurnal Apresiasi Ekonomi Relasi : Jurnal Ekonomi Intelektual: Jurnal Administrasi Publik dan Ilmu Komunikasi International Journal of Entrepreneur and Business Administration Journal of International Accounting, Taxation and Information Systems International Journal of Social Science and Community Service Open Access DRIVERset
Khoiriyah Trianti
Universitas Islam Malang
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Journal : Jurnal Siasat Bisnis

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The role of corporate governance in moderating the influence of financial distress on earnings management Widayawati, Eny; Saroh, Siti; Trianti, Khoiriyah; Anastuti, Karina Utami
Jurnal Siasat Bisnis VOL 29, NO 2 (2025)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol29.iss2.art8

Abstract

Purpose – This research is to analyze the influence of financial distress on earnings management and analyze the role of Good Corporate Governance as proxied by independent commissioners in moderating the influence of financial distress on earnings management in banking companies on the Indonesia Stock Exchange for the 2018-2024 period.Design/methodology/approach – The sample in this study was determined using purposive sampling. The sample size is 150 company annual reports. Data collection uses documentation. Data analysis uses multiple regression and moderated regression analysis (MRA).Findings – Financial distress is proven to influence earnings manage¬ment. This means that when a company faces financial difficulties, management will usually carry out earnings management to cover up the financial difficulties faced so it looks good in the eyes of stakeholders. With the implementation of independent commissioners as supervisors and givers of advice who come from outside the company, it will weaken the relationship between financial distress and earnings management. This means that earnings management will go down along with the imple¬mentation of good corporate governance as proxied by independ¬ent commissioners.Research limitations/implications – The contribution presented to the independent variable on the profit-related variable is in a small group, so that there are suggestions for further studies to add related variables to this external study area and apply other sectors for future studies.Practical implications – This research provides practical benefits to banking company management to avoid earnings management practices by implementing independent commissioners.Originality/value – Previous research linking the influence of financial distress on earnings management with independent commissioner moderation has not been widely conducted and the results are still varied.
Co-Authors Afifah Nur Millatina Aini, Yulis Nurul Alabdullah, Tariq Tawfeeq Yousif Anggraeni, Delfia Arif Luqman Hakim Arrum, Insyanin Qamilia Ayu Sulasari Chici Elvina Widyawati Cholifah, Junika Nur Cintya, Oktriaayu Mega Dadang Krisdianto, Dadang Daris Zunaida Delfia Anggraeni Denny Febriyanto Dwi Ari Kurniawati Evelina, Tri Yulistyawati Fajil Bin Abd Batau, Mohamed Febriyanto, Denny Hardati , Ratna Nikin Hardati, Ratna Nikin Hirshi Anadza Hudratil Yaumil Husniah Hudratil Yaumil Husniah Husniah, Hudratil Yaumil Imandasari, Rizqi Isfatul Jannah Iwan Triyuwono Karina Utami Anastuti Khasanah, Shofia Uswatul Ludfi Djajanto Lutfiatus Sholikhah Mohammad Mas'ud said Muhammad Yahfi Nala, Dadilla Daffa Octa Noni Mia Rahmawati Norma Wijayanti Radiatul Husni Rahmawati, Septina Dwi Ratna Niken Hardati Retno Wulan Sekarsari Rini Rahayu Kurniati Rizky Amelia Rahma Safitri Sari, Celvia Gusmia Septyarina Hastin Wulandari Sholikhah, Lutfiatus Sisilia Ramadhani Siti Saroh Siti Saroh Sri Nuringwahyu Suyeno Tuddiana, Imama Udi, Mohalimas' Wahyu Indah Lestari Widayawati, Eny Widuroyekti, Shelativa Widyawati, Chici Elvina Yasmin Nurul Zakkiya Yulis Nurul Aini Zainal Abidin Zainal Abidin Zaini, Muhammad Rizki