Latar Pendidikan Dewan Direksi, Dewan Komisaris, Komite Audit dan Praktik Manajemen Laba Riil
Abstract
Earnings management is a form of opportunistic action taken by managers to achieve certain goals. The purpose of this study was to determine the effect of the educational background of the board of directors, board of commissioners and audit committee on real earnings management. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange (IDX) using purposive sampling method. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that the educational background of accounting and finance owned by the board of directors, board of commissioners and audit committee had a negative effect on real earnings management in the company. The results also show that the educational background of accounting and finance is one of the factors that can prevent the occurrence of earnings management in the company.
Keywords : Real Earning Management; Education; Board Of Director; Board Of Commissioner; Audit Committee.
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References
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Xiong, J. (2016) ‘Chairman Characteristics and Earnings Management : Evidence from Chinese Listed Firms’, Open Journal of Accounting, 5, pp. 82–94. doi: 10.4236/ojacct.2016.54008.
Ying, Q. and He, S. (2020) ‘Is the CEOs ’ financial and accounting education experience valuable ? Evidence from the perspective of M & A performance’, China Journal of Accounting Studies, 8(1), pp. 35–65. doi: 10.1080/21697213.2020.1822023.
Yogi, L. M. D. P. and Damayanthi, I. G. A. E. (2016) ‘Pengaruh Arus Kas Bebas, Capital Adequacy Ratio dan Good Corporate Governance Pada Manajemen Laba’, E-Jurnal Akuntansi Universitas Udayana, 15(2), pp. 1056–1085.
Yuliani and Dewi, C. N. (2015) ‘Efektivitas Komite Audit dan Manajemen Laba Riil’, Jurnal Riset Akuntansi dan Keuangan, 11.
Zaitul, Elfiswandib and Ilonab, D. (2019) ‘Board of Commissioners Involvement and Shareholder’s Wealth’, International Journal of Recent Technology and Engineering, 8(2 Special Issue 9), pp. 484–490. doi: 10.35940/ijrte.B1107.0982S919.
Zaman, M., Hudaib, M. and Haniffa, R. (2011) ‘Corporate Governance Quality, Audit Fees and Non-Audit Services Fees’, Journal of Business Finance and Accounting, 38(1–2), pp. 165–197. doi: 10.1111/j.1468-5957.2010.02224.x.
Amin, A. et al. (2017) ‘Board-Auditor Interaction and Earnings Management : The Model of Company with Concentrated Ownership’, Review of Integrative Business and Economic Research, 6(3), pp. 217–238.
Anagnostopoulou, S. C. and Tsekrekos, A. E. (2017) ‘The Effect Of Financial Leverage On Real And Accrual-Based Earnings Management’, Accounting and Business Research, 47(2), pp. 191–236. doi: 10.1080/00014788.2016.1204217.
Badolato, P. G., Donelson, D. C. and Ege, M. (2014) ‘Audit Committee Financial Expertise and Earnings Management: The Role of Status’, Journal of Accounting and Economics, 58(2–3), pp. 208–230. doi: 10.1016/j.jacceco.2014.08.006.
Dewi, L. G. K. (2017) ‘Pengaruh Diversitas Dewan Komisaris dan Direksi Pada Tax Avoidance’, E-Jurnal Akuntansi Universitas Udayana, 18, pp. 763–789.
Dini, E. S. and Sari, M. K. (2013) ‘Pengaruh Latar Belakang Pendidikan Dan Pelatihan Terhadap Kinerja’, Journal of Economic dan Economic Education, 2(1), pp. 59–66.
Dwiharyadi, A. (2017) ‘Pengaruh Keahlian Akuntansi Dan Keuangan Komite Audit Dan Dewan Komisaris Terhadap Manajemen Laba’, Jurnal Akuntansi dan Keuangan Indonesia, 14(1), pp. 75–93. doi: 10.21002/jaki.2017.05.
Eugster, F. and Wagner, A. F. (2021) ‘Earning investor trust: The role of past earnings management ∗’, Journal of Business Finance and Accounting, 48(1–2), pp. 269–307. doi: 10.1111/jbfa.12477.
Hodgman, M. R. (2018) ‘Employers ’ Perspectives on the Performance of Higher Education Institutions in Preparing Graduates for the Workplace : A Review of the Literature’, Business and Economic Research, 8(3), pp. 92–103. doi: 10.5296/ber.v8i3.13370.
Honesty, F. F. (2019) ‘The Interaction Between Corporate Social Responsibility and Earnings Management Using Board Characteristics as Moderating Variable’, Wahana Riset Akuntansi, 7(1), pp. 1415–1424.
Hu, N. et al. (2017) ‘The Impact of CEOs’s Accounting Backgrounds on Earnings Management and Conservatism’, Journal of Centrum Cathedra a: The Business andEconomics Research Journal, 10(1), pp. 4–24. doi: 10.1108/jcc-10-2016-0016.
Jensen and Meckling (1976) ‘Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure’, Journal of Financial Economics, 3(4), pp. 305–360.
Khanh, H. T. M. and Khuong, N. V. (2018) ‘Audit Quality, Firm Characteristics and Real Earnings Management: The Case of Listed Vietnamese Firms’, International Journal of Economics and Financial Issues, 8(4), pp. 243–249.
Lückerath-Rovers, M. (2012) ‘Women on Board and Firm Performance’, SSRN Electronic Journal. doi: 10.2139/ssrn.1586832.
Mitchell, T. et al. (2001) ‘Why People Stay : Using Job Embeddedness to Predict Voluntary Turnover’, Academy of Management Journal, 44(December), pp. 1102–1121. doi: 10.2307/3069391.
Oraby, S. A. (2017) ‘The impact of earnings management on the value relevance of earnings’, International Journal of Business and Social Science, 8(4), pp. 125–135. doi: 10.1108/maj-01-2016-1304.
Sari, A. R. and Meiranto, W. (2017) ‘Pengaruh Perilaku Opportunistik, Mekanisme Pengawasan, Dan Financial Distress Terhadap Manajemen Laba’, Diponegoro Journal of Accounting, 6(4), pp. 67–83.
Sarra, E. and Bannouri, S. (2015) ‘The Detection Of Real Earnings Management in MENA Countries: The Case Of Tunisia’, Afro-Asian J. Finance and Accounting, 5(2), pp. 135–159. doi: 10.1504/AAJFA.2015.069889.
Scott, R. W. (2011) Financial Accounting Theory 6th Edition, Toronto: Pearson Education. Canada.
Setiawan, D. (2018) ‘Karakteristik dewan komisaris dan manajemen laba : Bukti pada peristiwa penawaran saham perdana Pendahuluan’, Jurnal Siasat Bisnis, 22(2), pp. 164–181. doi: 10.20885/jsb.vol22.iss2.art4.
Setiawan, I. K. Y. (2015) ‘Pengaruh Latar Belakang Pendidikan dan Pengalaman Kerja Terhadap Kinerja Karyawan Pada PT. Federal International Finance (FIF) Group Cabang Singaraja’, Jurnal Jurusan Pendidikan Ekonomi (JJPE), 05(1), pp. 1–11.
Subekti, I. (2012) ‘Accrual and Real Earning Management: One of The Perspective of Prospect Theory’, Journal of Economics, Business, and Accountancy Ventura, 15(3), pp. 443–456.
Sutapa, I. N. and Suputra, I. D. G. D. (2016) ‘Dampak Interaksi Asimetri Informasi terhadap Ukuran Perusahaan, Leverage dan Kompensasi pada Manajemen Laba’, Jurnal Ekonomi dan Bisnis Universitas Udayana, 4(1), pp. 931–956.
Widasari, T. and Isgiyarta, J. (2017) ‘Pengaruh Keahlian Komite Audit dan Jumlah Rapat Komite Audit terhadap Manajemen Laba dengan Audit Eksternal sebagai Variabel Moderasi’, Pengaruh Keahlian Komite Audit Dan Jumlah Rapat Komite Audit Terhadap Manajemen Laba Dengan Audit Eksternal Sebagai Variabel Moderasi, 6(4), pp. 158–170.
Xie, B., Davidson, W. N. and Dadalt, P. J. (2003) ‘Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee’, Journal of Corporate Finance, 9(3), pp. 295–316. doi: 10.1016/S0929-1199(02)00006-8.
Xiong, J. (2016) ‘Chairman Characteristics and Earnings Management : Evidence from Chinese Listed Firms’, Open Journal of Accounting, 5, pp. 82–94. doi: 10.4236/ojacct.2016.54008.
Ying, Q. and He, S. (2020) ‘Is the CEOs ’ financial and accounting education experience valuable ? Evidence from the perspective of M & A performance’, China Journal of Accounting Studies, 8(1), pp. 35–65. doi: 10.1080/21697213.2020.1822023.
Yogi, L. M. D. P. and Damayanthi, I. G. A. E. (2016) ‘Pengaruh Arus Kas Bebas, Capital Adequacy Ratio dan Good Corporate Governance Pada Manajemen Laba’, E-Jurnal Akuntansi Universitas Udayana, 15(2), pp. 1056–1085.
Yuliani and Dewi, C. N. (2015) ‘Efektivitas Komite Audit dan Manajemen Laba Riil’, Jurnal Riset Akuntansi dan Keuangan, 11.
Zaitul, Elfiswandib and Ilonab, D. (2019) ‘Board of Commissioners Involvement and Shareholder’s Wealth’, International Journal of Recent Technology and Engineering, 8(2 Special Issue 9), pp. 484–490. doi: 10.35940/ijrte.B1107.0982S919.
Zaman, M., Hudaib, M. and Haniffa, R. (2011) ‘Corporate Governance Quality, Audit Fees and Non-Audit Services Fees’, Journal of Business Finance and Accounting, 38(1–2), pp. 165–197. doi: 10.1111/j.1468-5957.2010.02224.x.
Published
2022-01-26
How to Cite
ANDIRA, Mira Hasta; RATNADI, Ni Made Dwi.
Latar Pendidikan Dewan Direksi, Dewan Komisaris, Komite Audit dan Praktik Manajemen Laba Riil.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 1, p. 155-167, jan. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/72014>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i01.p11.
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