NON-FINANCIAL COMPANIES: EARNINGS MANAGEMENT AND THE FACTORS THAT INFLUENCED
##plugins.themes.EpsilonTheme.article.main##
Nigel Hans Winarta
Magda Siahaan*
Theonino David Nauli
This research examines how various factors such as independent commissioners, audit committees, institutional ownership, firm size, leverage, firm age, and audit quality impact earnings management. Data for this study was collected from 94 non-financial companies listed on the Indonesia Stock Exchange between 2017 and 2019, totaling 278 data points. Purposive sampling was used to gather sample data for analysis. The findings of the study indicated that company age and audit quality have a significant influence on earnings management, whereas independent commissioners, audit committees, audit committee independence, institutional ownership, company size, and leverage do not affect earnings management.
Agustia, Y. P., & Elly, S. (2018). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016). Jurnal ASET (Akuntansi Riset), 10(1), 71–8.
Alexander, N., & Hengky. (2017). Factors Affecting Earnings Management in the Indonesian Stock Exchange. International Journal of Finance and Banking Review, 2(2), 8–14.
Almalita, Y. (2017). Pengaruh Corporate Governance dan Faktor Lainnya Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 19(2), 183–194.
Alves, S. (2013). The impact of audit committee existence and external audit on earnings management Evidence from Portugal. Journal of Financial Reporting & Accounting, 11(2), 143–16. https://doi.org/10.1108/JFRA-04-2012-0018
Anastasia, manggau wenny. (2016). Pengaruh Asimetri Informasi Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Pertambangan Yang Terdapat Di Bursa Efek Indonesia. Journal of Chemical Information and Modeling, 13(9), 1689–1699. https://doi.org/http://dx.doi.org/10.29264/jakt.v13i2.1177
Arifin, L., & Destriana, N. (2016). Pengaruh Firm Size , Corporate Governance , Dan Karakteristik Perusahaan Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 18(1), 1–93.
Asitalia, Fioren and Trisnawati, I. (2017). Pengaruh Corporate Governance dan Leverage Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 19(2), 109–119.
Bassiony, Sara, W., Soliman, M. M., & Ragab, A. (2016). The Impact of Firm Characteristic on Earnings Management: An Emprical Study on The Listed Firms in Egypt. The Business and Management Review, 7(2), 91–101.
Becker, C. L., Defond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The Effect of Audit Quality on Earnings Management. Auditing: A Journal of Practice & Theory, 22(1), 109– 126. https://doi.org/10.1111/j.1911-3846.1998.tb00547.x
Chandra, S. M., & Djashan, I. A. (2018). Pengaruh Leverage dan Faktor Lainnya Terhadap Manajemen Laba Pada Perusahaan Non Keuangan. Jurnal Bisnis Dan Akuntansi, 20(1), 13–20.
Chandrasegaram, R., R.R., M., R., S. K. A., A., S., & Kamariah, N. M. (2013). Impact of Audit Committee Characteristics on Earnings Management in Malaysian Public Listed Companies. International Journal of Finance and Accounting, 2(2), 114–119.
Debnath, P. (2017). Assaying the Impact of Firm’s Growth and Performance on Earnings Management: An Empirical Observation of Indian Economy. International Journal of Research in Business Studies and Management, 4(2), 30–40.
Dewi, N. P. A., & Ariyanyo, D. (2017). Fee Audit Memoderasi Pengaruh Kualitas Audit Terhadap Manajemen Laba Dan Biaya Modal Ekuitas. E-Jurnal Akuntansi, 20(3), 2244–72.
Eisenhardt, kathleen M. (1989). Agency Theory: An Assessment and Review. Academy of Management Review, 14(1), 57–74. https://doi.org/https://doi.org/10.5465/amr.1989.4279003
Godfrey et.al. (2010). Accounting Theory (7th Editio). John Willey & Sons Australia, Ltd.
Guna, W., & Herawaty, A. (2010). Pengaruh Mekanisme Good Corporate Governance, Independensi Auditor, Kualitas Audit dan Faktor Lainnya Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 12(1), 53 – 68.
Hadi, I. F., & Tifani, S. (2020). Pengaruh Kualitas Audit dan Auditor Switching Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 22(1), 95 – 104.
Handayani, Dwi, Y., & Ibrani, E. Y. (2020). The Effect of Audit Committee Characteristics on Earnings Management and Its Impact on Firm Value. International Journal of Commerce and Finance, 6(2).
Hery. (2016). Financial Ratio For Business. Grasindo.
Hundal, S. (2013). Independence, Expertise and Experience of Audit Committees: Some Aspects of Indian Corporate Sector. American International Journal of Social Science, 2(5), 5.
Jensen, C., & Meckling, H. (1976). Theory of The Firm: Managerial Behaviour, Agency Cost and Ownership Structure. 3, 305–360.
Khosheghbal, M., Amiri, A., & Homayoon, A. (2017). Role of Audit Committees and Board of Directors in Reducing Earning Management of Companies Listed in Tehran Stock Exchange. International Journal of Economics and Financial, 7(6), 147–153.
Lee, H. Y., & Mande, V. (2015). The relationship of audit committee characteristics with endogenously determined audit and non-audit fees. Quarterly Journal of Business and Economics, 44(3), 3–105.
Mardjono, Susilowati, E., Chen, Y.-S., & He, L.-J. (2020). Earning Management and The Effect Characteristics of Audit Committee, Independent Commissioners: Evidence from Indonesia. International Journal of Business and Society, 21(2).
Nabela, Y. (2012). Pengaruh Kepemilikan Institusional, Kebijakan Dividen dan Profitabilitas terhadap Kebijakan Hutang Pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia. Jurnal Manajemen, 01.
Nurdiniah, D., & Herlina, L. (2015). Analysis of Factor Affecting the Motivation of Earnings Management in Manufacturing Listed in Indonesia Stock Exchange. Finance and Accounting, 6(3).
Rahmani, S., & Akbar, M. A. (2013). Impact of firm size and capital structure on earnings management: evidence from Iran. World of Sciences Journal, 1(17), 59–71.
Setiawan, L., & Na’im, A. (2000). Manajemen Laba. Jurnal Ekonomi Dan Bisnis Indonesia, 15(4), 424–441.
Siahaan, M., Nauli, T. D., & Siahaan, B. P. (2024). Can Internal Mechanisms Control Detect Corruption Through Fraudulent Behaviour? AFRE Accounting and Financial Review, 7(1), 1–8.
Siahaan, M., Suharman, H., Fitrijanti, T., & Umar, H. (2023). When internal organizational factors improve detecting corruption in state-owned companies. Journal of Financial Crime, 31(2), 376–407. https://doi.org/10.1108/JFC-11-2022-0292
Subramanyam, K. R. (2014). Financial Statement Analysis (11st Editi). McGraw-Hill Education.
Susanto, Y. K., Pradipta, A., & Cecilia, E. (2019). Earnings Management: Esop and Corporate Governance. Academy of Accounting and Financial Studies Journal, 23(1–13).
Syamsudin, A. M. (2013). Metode Kuantitatif Komunikasi. Pustaka Belajar.
Wibisana, I. D., & Ratnaningsih, D. (2014). Analisis Faktor – Faktor Yang Mempengaruhi Arah Manajemen Laba. E-Journal Universitas Atma Jaya.
Yateno, & Gustin, P. S. (2016). Manajemen laba Pendekatan Model Empiris. CV. Laduny Alifatama.
Yunietha, & Palupi, A. (2017). Pengaruh Corporate Governance dan Faktor Lainnya Terhadap Manajemen Laba Perusahaan Publik Non Keuangan. Jurnal Bisnis Dan Akuntansi, 19(4), 292–303.
Zamria, N. et al. (2013). The Impact of Leverage on Real Earnings Management. International Conference on Economics and Business Research.
