Sustainability Report dan Manajemen Laba Dengan Good Corporate Governance Quality Sebagai Pemoderasi
Abstract
The purpose of the study was to obtain empirical evidence regarding the effect of sustainability reports on earnings management and the effect of sustainability reports on earnings management with Good Corporate Governance Quality as moderating. The research was conducted at the Indonesia Stock Exchange, the data used is quantitative data. The data source of this research is using secondary data, the sample of this research is 10 companies with 5 years of research observation using purposive sampling method. The data were analyzed using moderate regression. The results of the study show that the sustainability report has a negative effect on earnings management and Good Corporate Governance Quality strengthens the negative effect of the sustainability report on earnings management. This is based on the Legitimacy and Agency theory, where the occurrence of earnings management can be influenced by Good Corporate Governance Quality. The higher the level of Good Corporate Governance Quality achieved by the company, it can suppress the occurrence of earnings management. Therefore, the higher the level of Good Corporate Governance Quality of a company, the greater the disclosure of the sustainability report by the company.
Keywords: Profit; Profit Management; Sustainability Report; Quality of Good Corporate Governance.
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References
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Yantiningsih, Dwi, N., Islahuddin., Musnadi., Said. (2016). Pengaruh Kualitas Penerapan Good Corporate Governance (GCG) Terhadap Kinerja Keuangan pada Perbankan Syarih Indonesia (periode 2010-2014). Jurnal Magister Akuntansi Pascasarjana Universitas Syiah Kuala ,5(1) : 79-89.
Aggarwal, Priyanka. (2013). Impact of Corporate Governance on Corporate Financial Performance. IOSR Journal of Business and Management (IOSR-JBM). Vol 13 PP 01-05.
Akisik, O. & Gal, G. (2017). The Impact Of Corporate Social Responsibility And Internal Controls On Stakeholders View Of The Firm And Financial Performance. Sustainability Accounting, Management and Policy Journal. doi: 10.1108/SAMPJ-06-2015-0044.
Alain, A. M., Al-Balqa, Melegy, M. M. A. H. & Ghoneim, M. R. Y. (2019). The Effects of Sustainability Disclousure on The Quality of Financial Report in Saudi Business Environment. Academy of Accounting and Financial Studies Journal. 23(5):1-12
Andry, Priharta, Rahayu, D. P., & Sutrisno B. (2018). Pengaruh CGPI, Kualitas Audit, Ukuran Perusahaan dan Leverage pada Manajemen Laba. Journal of Applied Business and Economics Vol. 4 No. 4 (Jun 2018) 277-289. Universitas Muhammadiyah Jakarta.
Aziz, A. (2014). Analisis Pengaruh Good Corporate Governance (GCG) Terhadap Kualitas Sustainability report. Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura. Vol. 3, No. 2, Hal. 65-84.
Dalimunthe, A. R. (2016). Pengaruh Corporate Social Responbility Persistensi Laba, Dan Struktur Modal Terhadap Earnings Response Coefficient. Jurnal WahanaAkuntansi.11(1),https://doi.org/10.21009/10.21.009/wahana.011/1.1.
Deegan, C. (2004). Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal. doi: 10.1108/09513570210435852.
Deegan, C. (2002). The Legitimising Effect of Social and Environmental Disclosures - A Theoritical Foundation. Accounting. Auditing, and Accountability Journal. Vol 15.Iss: 3. hlm 288 – 311.
Panjaitan, D. K. (2019). Manajemen Laba: Ukuran Perusahaan, Kepemilikan Manajerial dan Kompensasi Bonus" Jurnal ASET (Akuntansi Riset), 11 (1), 1-20. ISSN: 2541-0342. Print ISSN: 2086-2563. DOI : 10.17509/jaset.v11i1.15726
Djokic, Danila., Duh, Mojca. (2016). Corporate Governance Quality in Selected Transition Countries. Managing Global Transitions, 14(4) : 335-350.
Febriyanti, W., Putri, N. K. & Suyono, E. (2016). Hubungan Tata Kelola Baik dan Manajemen Laba: Pendekatan Quality Accrual’, Jurnal Ilmu Akuntansi, 9(2), pp. 195–206. doi: 10.15408/akt.v9i2.4001.
Global Reporting Initiative. (2018). Pedoman Pelaporan Berkelanjutan G4.
Hastuti, Widyaningsih. (2017). Pengaruh Good Corporate Governance terhadap Manajemen Laba. Jurnal Nominal / Vol VI Nomor 2/ Tahun 2017. STIEBBANK Yogyakarta
Jogiyanto. (2017). Metode Penelitian Bisnis: Salah Kaprah dan Pengalaman Pengalaman. Yogyakarta: BPFE.
Kanakriyah, R., Shanikat, M. M., & Freihat Abdel Razaq. (2017). Exploitation of Earnings management Concept to Influence the Quality of Accounting Information: Evidence from Jordan. Research Journal of Finance and Accounting, 8(22), 53–65. Retrieved from www.iiste.org
Kinasih, H. W., Oktafiyani, M. & Yovita, L. (2018).Keterkaitan Antara Corporate Social Responsibility Terhadap Manajemen Laba: Sebuah Perspektif Teory Agency. Jurnal Penelitian dan Bisnis. 3(2) 101-109.
Sari, L. P. (2019). Pengaruh Pengungkapan Laporan Berkelanjutan terhadap Manajemen Laba,Diponegoro Journal Of Accounting, Vol 8, Nomor 3. Tahun 2019. Halaman 1-8, ISSN (online) : 2337-3806.
Lesmana. Yuliani & Tarigan, J. (2014). Pengaruh Sustainability Reporting Terhadap Kinerja Keuangan Perusahaan Publik dari Sisi Asset Management Ratios. Business Accounting Review, 2(1).
Vitriani, N. P. L. & Budiasih, I. G. A. N. (2019). Pengaruh Kualitas Pelaporan Keuangan dan Sustainability reporting Pada Efisiensi Investasi. E-Jurnal Akuntansi Vol.28.1.Juli (2019): 188-213.
Donovan G. (2002). Environmental Disclosure in the Annual Report: Extending The Applicability and Predictive Power of Legitimacy Theory Accounting, Auditing and Accountability Journal. Vol 15, No 3, hlm 344 - 371
Oktafianti, D. & Rizki A. (2015). Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan dan Kinerja Keuangan terhadap Corporate Governance Enviromental Disclosure sebagai Bentuk Tanggung Jawab Sosial dalam Laporan Tahunan (studi pada Perusahaan, peserta proper 2011-2015), Prosiding Simposium Nasional Akuntansi 18.
Puspitaningtyas, Z. (2017). Is Financial Performance Reflected in Stock Prices? Advances in Economics, Business and Management Research, 40(1), 17–28. https://doi.org/10.2991/icame-17.2017.2
Pratiwi, (2016). Pengaruh Kualitas Penerapan Good Corporate Governance (GCG) Terhadap Kinerja Keuangan Pada Bank Umum Syariah Di Indonesia (Periode 2010-2015). Al-Tijary - Jurnal Ekonomi dan Bisnis Islam.2(1):55-76.
Trisnawati R. (2016). Proceeding - Kuala Lumpur International Business, Economics and Law Conference 6, Vol. 1. April 18 – 19.2015. Hotel Putra, Kuala Lumpur, Malaysia.1.pp. 97–107.
Undang-undang Nomor 40 tahun 2007. (n.d.)
Wibowo, Imam & Faradiza, Akrom, S. (2014). Dampak Pengungkapan Sustainability report terhadap Kinerja Keuangan dan Pasar Perusahaan. In: Simposium Nasional Akuntansi XVII, 24-27 September 2014, Universitas Mataram, Lombok
Wiri, Astuti (2019). Pengaruh Pengungkapan Sustanaibility Report pada Manajemen Laba dengan Corporate Governance sebagai Pemoderasi. Jurnal Riset Akuntansi Tirtaysa. Vol. 06 No. 02 Oktober 2021, p-ISSN: 2548 7078 e-ISSN: 2656-4726.
Yantiningsih, Dwi, N., Islahuddin., Musnadi., Said. (2016). Pengaruh Kualitas Penerapan Good Corporate Governance (GCG) Terhadap Kinerja Keuangan pada Perbankan Syarih Indonesia (periode 2010-2014). Jurnal Magister Akuntansi Pascasarjana Universitas Syiah Kuala ,5(1) : 79-89.
Published
2022-02-26
How to Cite
KEPAKISAN, I Gusti Agung Ayu Prabaningrat Dwi; BUDIASIH, I Gusti Ayu Nyoman.
Sustainability Report dan Manajemen Laba Dengan Good Corporate Governance Quality Sebagai Pemoderasi.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 2, p. 506-520, feb. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/82611>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i02.p17.
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