THE INFLUENCE OF INDEPENDENT COMMISSIONERS, AUDIT QUALITY, AND FINANCIAL DISTRESS ON EARNINGS MANAGEMENT
Main Article Content
Seto Aji Sampurno*
Dwi Kismayanti Respati
Santi Susanti
Earnings management is a series of actions taken by company management to increase reported earnings in a certain accounting period, without corresponding growth in the company's long-term earnings. This is done by managers to satisfy personal interests or boost the market value of the company so that it will look profitable for users of financial information. This study aims to empirically examine the effect partially and simultaneously between the independent variables of independent commissioners, audit quality, and financial distress with the dependent variable of earnings management. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2022. The sampling technique used is simple random sampling method with the final sample being 100 sample companies with a total of 200 observational data. The data analysis technique in this study used multiple linear regression analysis and the data was processed with the help of the SPSS Version 25 program. The results of this study indicate that independent commissioners partially had a significant negative effect on earnings management, audit quality partially had no effect on earnings management, and financial distress partially had a significant positive effect on earnings management. The results of research by independent commissioners, audit quality, and financial distress simultaneously have an influence on earnings management.
Agostini, M. (2018). Corporate Financial Distress: Going Concern Evaluation in Both International and U.S. Contexts. In Corporate Financial Distress: Going Concern Evaluation in Both International and U.S. Contexts. https://doi.org/10.1007/978-3-319-78500-4
Anabella, C. N., & Wijaya, H. (2022). Pengaruh Komisaris Independen dan Demografi Komisaris terhadap Manajemen Laba pada Perusahaan IPO pada tahun 2015-2019. 24(1), 144–154.
Arifin, L., Saputri, N., & Prasetiyo, A. (2022). Pengaruh Komisaris Independen, Profitabilitas Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur). 2(2), 84–99.
Asyati, S., & Farida. (2020). Pengaruh Good Corporate Governance , Leverage , Profitabilitas dan Kualitas Pengaruh Good Corporate Governance , Leverage , Profitabilitas dan Kualitas Audit terhadap Praktik Manajemen Laba ( Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI. February. https://doi.org/10.32500/jematech.v3i1.1073
Damayanti, V., & Nugrahanti, W. (2022). Financial Distress Terhadap Manajemen Laba Dengan Mekanisme Corporate Governance Sebagai Pemoderasi. 5(2), 186–197.
De Angelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 3(May), 183–199.
Dechow, P. M., Sloan, R. G., Sweeney, A. P., Sloan, R. G., & Sweeney, A. P. (1995). Detecting Earnings Management. The Accounting Review, 70(2), 193–225. https://doi.org/10.1002/9781119204763.ch4
Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. Academy of Management, 14(1), 57–74.
Felicya, C., & Sutrisno, P. (2022). Pengaruh Struktur Kepemilikan dan Kualitas Audit Terhadap Manajemen Laba. 6(1).
Fionita, Y., & Fitra, H. (2021). Pengaruh Kepemilikan Institusional, Komisaris Independen, Komite Audit, Pertumbuhan Penjualan, dan. 3(4), 893–907.
Hadinata, Y., & Oktorina, M. (2023). Peranan Sistem Pengendalian Internal dan Interaksinya dengan Proporsi Dewan Komisaris Independen Terhadap Praktik Manajemen Laba. E-Jurnal Akuntansi, 33(1), 243. https://doi.org/10.24843/eja.2023.v33.i01.p18
Healy, P. M., & Wahlen, J. M. (1999). A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons, 13(4), 365–383.
Helmi, S. M., Kurniadi, A., Anam, M. K., & Nurfiza, S. (2023). Pengaruh Profitabilitas dan Kualitas Audit Terhadap Manajemen Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi. 0832, 51–68.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial, Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405x(76)90026-x
Lo, E. W. (2012). Pengaruh Tingkat Kesulitan Keuangan Terhadap Manajemen Laba : Teori Keagenan Versus Teori Signaling. JRAK.
Mellennia, D. A., & Khomsiyah. (2023). Financial Distress Terhadap Praktik Manajemen Laba Dan Good Corporate Governance Sebagai Variabel Moderasi Di Masa Pandemi Covid-19. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(1), 69–86. https://doi.org/10.25105/jipak.v18i1.15768
Michael, S. (1973). Job market signaling. Quarterly Journal of Economics, 87, 354–374.
Mustika, M., Ardheta, P. A., & Paembonan, Y. R. (2020). Pengaruh Financial Distress dan Komite Audit Terhadap Manajemen Laba Pada Sektor Pertambangan. Jurnal STEI Ekonomi, 29(01), 71–78. https://doi.org/10.36406/jemi.v29i01.300
Peraturan Jasa Keuangan Republik Indonesia Nomor 57/POJK.04. (2017). Penerapan tata kelola perusahaan efek yang melakukan kegiatan usaha sebagai penjamin emisi efek dan perantara perdagangan efek. Otoritas Jasa Keuangan, 1(3), 4.
Ramadhani, A. S., & Lukviarman, N. (2009). Perbandingan Analisis Prediksi Kebangkrutan Menggunakan Model Altman Pertama, Altman Revisi, dan Altman Modifikasi dengan Ukuran dan Umur Perusahaan sebagai Variabel Penjelas (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Jurnal Siasat Bisnis, 13(1), 15–28. https://doi.org/10.20885/jsb.vol13.iss1.art2
Setiyawati, L., Wahyudi, S., & Mawardi, W. (2018). The Influence of Dividend Policy, Debt Policy, Independent Commissioner, and Institutional Ownership on The Firm Value with Growth Opportunities As Moderator Variables (Study on Non-Financial Companies Listed on IDX in the Period of Years of 2012-2015). Jurnal Bisnis Strategi, 26(2), 146. https://doi.org/10.14710/jbs.26.2.146-162
Yispa, I. (2022). Pengaruh Total Pajak Penghasilan, Independensi Dewan Komisaris, Struktur Kepemilikan, dan Kualitas Audit Terhadap Manajemen Laba. Jurnal Akuntansi Bisnis, 20(2), 152–168. https://doi.org/10.24167/jab.v20i2.5148
