The Effect of Corporate Governance on Profit Management
DOI:
https://doi.org/10.38035/gijtm.v1i1.18Keywords:
Corporate Governance, Profit Management, Board Size, Board DiversityAbstract
This study aims to determine the effect of corporate governance as measured by an independent board of commissioners, board size of managerial ownership and board diversity on earnings management . The collection used the purposive sampling method so that a total of 58 JII and NON JII companies were obtained for the 2014-2017 period. The data analysis technique used in this study was a quantitative method, then the data was classified into certain categories and with certain tables, in this study using the application STATA 12 . The results of this study indicate that there are factors that can predict the occurrence of earnings management in a company with an independent board of commissioners, board size, managerial ownership, and board diversity in both companies listed on JII and non-JII.
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Veronica, Silvya and Siddharta Utama, 2005, "The Influence of Ownership Structure, Company Size and Corporate Governance Practices on Profit Management", National Symposium on Accounting, VII: 475-490, Solo.
Wahyono, R. Erdianto setyo. (2012). The Influence of Corporate Governance on Profit Management in the Indonesian Banking Industry. Journal of Accounting Science & Research , 1 (12).
Wahyuningsih, Panca. (2009). The Effect of Institutional Ownership Structure, and Corporate Governance on Profit Management. Economic Focus , 4(2): 78-93.
Widyaningdyah. AU (2001).” Analysis of Factors Influencing Earning Management in Go Public Companies in Indonesia, Journal of Accounting & Finance. Vol.3, No.2,p.89-101.
Xie, biao., Wellace N Davidson and Peter J. Dadalt (2003). Earnings Management Corporate Governance: The Roles Of The Board and The Audit Committee. Journal of Corporate, Vol,9. p.295-316. listed on the IDX. Diponegoro University
Boediono, Gideon SB. (2005). “Earning Quality: Mechanism Effect Study
corporate
Cornett. M. Marcia, et al. 2006. Earnings Management, Corporate Governance, and Corporate Governance on the Integrity of Financial Statements. SNA VI paper,
Forum for Corporate Governance in Indonesia . 2003. Indonesian Company Law .
Available online at www.fcgi.org.id
Ghozali, I. and Chariri, A. (2007). Accounting Theory . Semarang: Diponegoro University Publishing Agency.
Ghozali, Prof. Dr. Imam M. Com., Akt. 2009. " Applications of Multivariate Analysis with Governance Programs and the Impact of Earnings Management Using Path Analysis". p. 1255-1273.
Guna, Welvin I, and Arleen Herawati. 2010. The Influence of Good Corporate Governance Mechanisms , Auditor Independence, Audit Quality and Other Factors on Profit Management. Journal of Business and Accounting, 12(1) , 53-68.
http://www.governanceindonesia.
Indrastuti, Maya. 2012. Analysis of Auditor Quality and Corporate Governance
Against Profit Management. Existence, Vol.IV, No.2
Jensen, MC and Meckling, WH (1976). Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics, 3,305-360.
National Committee on Governance Policy, 2004 .
Kusuma, Eny, Shinta Permata Sari, and Rina Trisnawati (2013). The Effect of Information Asymmetry and Corporate Governance Mechanisms on Earnings Management Practices. Article presented in Surakarta on 23 March 2013.
Mayangsari, S. 2003. "Analysis of the Influence of Independence, Audit Quality, and Mechanisms Guidelines About Independent Commissioners . Companies that Go Public on the Indonesia Stock Exchange”.
Octavianti, T. and Agustia, D. (2012). Influence of the Internal Corporate Governance and Leverage Ratio to the Earnings Management”, Journal of Business and Accounting , 13(2), 93-106.
Rahmawati, Yacob Suparno, Nurul Qomariah, 2006. "The Influence of Information Asymmetry on Profit Management Practices in Public Banking Companies Listed on the Jakarta Stock Exchange", National Symposium on Accounting IX , Padang, Vol.1, P.1-28, Padang.
Scott, William R. (2011). Financial Accounting Theory. Sixth Edition. Canada: Person Prentice Hall.
Setyawati, Lilis and Ainun Na'im, 2000, "Profit Management", Indonesian Journal of Economics and Business, Vol.15, No.4,424-441.
National Symposium on Accounting VIII
Sirait, Christine Priskayani H and Yasa, Gerianta Wirawan. 2015. "The Influence of Corporate Governance on Profit Management by the New CEO", E-Journal of Accounting at Udayana University, 10.3: 778-796
Sulistyanto, Sri. 2008. Profit Management . Jakarta: Grasindo
Suryani, Indra Devi. 2010. The Effect of Corporate Governance Mechanisms and Company Size on Profit Management in Manufacturing Companies Listed on the IDX, Diponegoro University Thesis.
True Financial Performance . www.ssrn.com
Ujiyanto and Scouts. 2007. " Corporate Governance Mechanisms , Profit Management and Financial Performance". National Symposium on Accounting X. Makasar.
Utami, Dewi Indah and Rahmawati. 2008. Effect of Company Size, Board of Commissioners Size, Institutional Ownership, Foreign Ownership, and Company Age on Corporate Social Responsibility Disclosure in Property and Real Estate Companies listed on the Indonesia Stock Exchange. Faculty of Economics, Eleven March University, Surakarta.
Veronica, Silvya and Siddharta Utama, 2005, "The Influence of Ownership Structure, Company Size and Corporate Governance Practices on Profit Management", National Symposium on Accounting, VII: 475-490, Solo.
Wahyono, R. Erdianto setyo. (2012). The Influence of Corporate Governance on Profit Management in the Indonesian Banking Industry. Journal of Accounting Science & Research , 1 (12).
Wahyuningsih, Panca. (2009). The Effect of Institutional Ownership Structure, and Corporate Governance on Profit Management. Economic Focus , 4(2): 78-93.
Widyaningdyah. AU (2001).” Analysis of Factors Influencing Earning Management in Go Public Companies in Indonesia, Journal of Accounting & Finance. Vol.3, No.2,p.89-101.
Xie, biao., Wellace N Davidson and Peter J. Dadalt (2003). Earnings Management Corporate Governance: The Roles Of The Board and The Audit Committee. Journal of Corporate, Vol,9. p.295-316. listed on the IDX. Diponegoro University
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Published
2023-03-07
How to Cite
Wasserbauer, M. . (2023). The Effect of Corporate Governance on Profit Management. Greenation International Journal of Tourism and Management, 1(1), 16–23. https://doi.org/10.38035/gijtm.v1i1.18
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