Pengaruh tata kelola perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di bei tahun 2016-2019

Mardianto Mardianto, Latycia Carin

Abstract


Penelitian ini bertujuan untuk menguji pengaruh karakteristik dewan direksi dan komite audit terhadap manajemen laba riil.Karakteristik yang diukur dalam penelitian ini berupa jumlah anggota, jumlah anggota independen, jumlah pertemuan, dan jumlah anggota dengan keahlian dalam bidang akuntansi dan keuangan. Sedangkan variabel manajemen labadiukur dengan nilai abnormal production cost,abnormal cash flows from operationdan abnormal discretionary expenses yang dihasilkan dari beberapa strategi bisnis seperti keringanan persyaratan kredit, diskon penjualan, produksi yang berlebihan sepanjang tahun dan pengurangan biaya diskresioner. Sejumlah 411 data dari laporan tahunan perusahaan manufaktur yang terdaftar di BEI tahun 2016 - 2019 digunakan sebagai sampel untuk dievaluasi lebih lanjut dalam penelitian.Hasil penelitian menunjukkan bahwa total empat karakteristik yang diukur pada dewan direksi dan komite audit tidak berpengaruh signifikan terhadap manajemen laba riil. Tiga variabel kontrol yang terdiri dari ukuran perusahaan, leverage, dan auditor eksternal juga terbukti secara empiris tidak berpengaruh signifikan terhadap praktik manajemen laba riil pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Pertumbuhan sebagai variabel kontrol yang tersisadalam penelitianmenunjukkan pengaruh signifikan negatif terhadap manajemen laba riil.

Keywords


Komite audit; karakteristik dewan direksi; tata kelola perusahaan; manajemen laba; bursa efek indonesia

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DOI: https://doi.org/10.30872/jfor.v23i3.10022

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