Apakah Komisaris Independen Memoderasi Hubungan Koneksi Politik, Kepemilikan Institusional, Dan Manajemen Laba?
DOI:
https://doi.org/10.22219/jaa.v7i1.28020Keywords:
Earnings Management , Independent Commissioners, Institutional Ownership, Political ConnectionsAbstract
Purpose: This research aims to empirically prove the influence of political connections, institutional ownership and independent commissioners on earnings management in non-cyclical consumer sector manufacturing companies listed on the IDX in 2018 - 2022.
Methodology/approach: this research uses quantitative methods whose data is obtained from the official website of the Indonesia Stock Exchange (BEI). The method used in sampling was purposive sampling, so that the sample obtained in this research was 17 companies with 85 observation data. The data analysis method used is multiple regression analysis with the help of SPSS version 25 data processing application software.
Findings: The results of this study found that the presence of independent commissioners in the company will create tighter and more objective supervision of the financial reporting process so that it will prevent earnings management actions carried out by politically connected managers and with high institutional ownership within the company the institutions will be able to control company and will avoid earnings management practices.
Practical and theoretical contributions/Originality: this research provides benefits for related parties such as investors. The results of this research provide new knowledge and insight for investors when they want to invest in a company. With this research, investors are able to assess and analyze a company whether the company is worthy of investment or not.
Research limitations: this research has limitations, namely the difficulty in accessing data on each company's website because there are several companies whose data is incomplete. Apart from that, the sample used was too small due to certain criteria so that the sample was limited and the researcher only focused on one sector.
Downloads
References
Almalita, Y. (2017). Pengaruh Corporate Governance dan Faktor Lainnya Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 19(2), 183–194.
Amelia, W., & Hernawati, E. (2016). Pengaruh Komisaris Independen, Ukuran Perusahaan dan Profitabilitas Terhadap Manajemen Laba. 10(1), 62–77.
Anggreni, M. D., & Adiwijaya, Z. A. (2020). Pengaruh kepemilikan institusional, ukuran perusahaan, leverage dewan komisaris independen dan profitabilitas terhadap manajemen laba (studi pada perusahaan manufaktur di BEI periode 2016-2018. Konferensi Ilmiah Mahasiswa Unissula (KIMU) 4, 1121–1152. http://jurnal.unissula.ac.id/index.php/kimue/article/view/12239
Attia, M. Ben, Lassoued, N., & Attia, A. (2016). Political costs and earnings management: evidence from Tunisia Mouna. Accounting in Emerging Economies, 6(1), 13–32.
Bandiyono, A. (2019). The Effect of Good Corporate Governance and Political Connection on Value Firm. XXIII(03), 333–348.
Braam, G., Nandy, M., Weitzel, U., & Lodh, S. (2015). Accrual-based and real earnings management and political connections. International Journal of Accounting, 50(2), 111–141. https://doi.org/10.1016/j.intacc.2013.10.009
Daljono, A. N. (2013). Pengaruh Proporsi Dewan Komisaris Independen, Komite Audit, Dan Reputasi Auditor Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 2(1), 1–10. http://ejournal-s1.undip.ac.id/index.php/accounting
Dananjaya, D. G., & Ardiana, P. A. (2016). Proporsi Dewan Komisaris Independen Sebagai Pemoderasi Pengaruh Kepemilikan Institusional Pada Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana, 15(2), 1595–1622.
Darmawan, D., & Putri, W. (2018). Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit. Jurnal Keuangan Dan Bisnis, 30–46. https://www.ptonline.com/articles/how-to-get-better-mfi-results
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting Earnings Management. The Accounting Review, 70(20), 193–225.
Dendi, P. (2017). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kepemilikan Institusional dan Kepemilikan Manajerial Terhadap Manajemen Laba. JRKA, 3(1), 1–14.
Dermawan, E. S., & Yovianti, L. (2020). Pengaruh leverage , profitabilitas, ukuran perusahaan, dan kepemilikan institusional terhadap manajemen laba. Jurnal Multiparadigma Akuntansi Tarumanagara /, 2, 1799–1808.
Gede, I. D., Mahariana, P., & Ramantha, I. W. (2014). Pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap manajemen laba. 3, 688–699.
Habib, A., Muhammadi, A. H., & Jiang, H. (2017). Political Connections and Related Party Transactions: Evidence from Indonesia. International Journal of Accounting, 52(1), 45–63. https://doi.org/10.1016/j.intacc.2017.01.004
Hartanto, D., & Nugrahanti, Y. W. (2015). Pengaruh Struktur Kpemilikan dan Struktur Modal Terhadap Manajemen Laba. Jurnal Ekonomi Dan Bisnis, 9, 1–10.
Jensen, & Meckling. (1976). Theory Of The Firm : Managerial Behavior , Agency Costs And Ownership Structure. Journal of Financial Economics, 3, 305–360.
Maharti, W., & Nugrahanti, Y. W. (2022). Peran Moderasi Corporate Governance dalam Hubungan Koneksi Politik, Kompensasi Bonus dan Manajemen Laba. 1893–1911.
Monika, R. R., Zulaecha, H. E., Hamdani, & Watiyarrahmah. (2022). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Profitabilitas dan Ukuran Perusahaan Terhadap Kebijakan Deviden. Jurnal Mahasiswa Manajemen Dan Akuntansi, 1, 184–204.
Nguyen, H. A., Le, Q. L., Kim, T., Vu, A., Nguyen, H. A., Le, Q. L., Kim, T., & Vu, A. (2021). Cogent Business & Management Ownership structure and earnings management : Empirical evidence from Vietnam Ownership structure and earnings management : Empirical evidence from Vietnam. Cogent Business & Management, 8(1). https://doi.org/10.1080/23311975.2021.1908006
Nugrahanti, Y., & Christiani, I. (2014). Pengaruh Kualitas Audit Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan, 16(1), 52–62. https://doi.org/10.9744/jak.16.1.52-62
Pratomo, D., & Alma, N. (2020). Pengaruh Dewan Komisaris Independen , Kepemilikan Institusional , Kepemilikan Manajerial , Dan Kepemilikan Asing Terhadap Manajemen Laba ( Studi Kasus Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018 ). Jurnal Politeknik Caltex Riau, 13(2), 98–107.
Preuss, S., & Königsgruber, R. (2020). How do corporate political connections influence financial reporting ? A synthesis of the literature. Journal of Accounting and Public Policy, 40(1), 106802. https://doi.org/10.1016/j.jaccpubpol.2020.106802
Purwanti, S. M., & Sugiyarti, L. (2017). Pengaruh Intensitas Aset Tetap, Pertumbuhan Penjualan dan Koneksi Politik Terhadap Tax Avoidance. Jurnal Riset Akuntansi & Keuangan, 5(3), 1625–1641.
Puspitasari, A., & Nugrahanti, Y. W. (2016). Pengaruh hubungan politik, ukuran KAP, dan audit tenure terhadap manajemen laba riil. Journal Akuntansi Dan Keuangan, 18(1), 27–43. https://doi.org/10.9744/jak.18.1.27-43
Putri, I. D. (2022). Pengaruh Koneksi Politik Terhadap Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur di Indonesia. 6, 3028–3039.
Restuti, M. D. (2022). Pengaruh Koneksi Politik Terhadap Manajemen Laba dan Kualitas Audit Sebagai Mediasi. Sociability: Social & Humaniora Journa, 1(1). https://doi.org/2962-3375
Riani, D., Rumiasih, N., Sundarta, M. I., & Lili, M. (2022). Pengaruh Kualitas Audit, Komite Audit, Kepemilikan Institusional, Ukuran Perusahaan, dan Leverage Terhadap Manajemen Laba. Neraca Keuangan : Jurnal Ilmiah Akuntansi Dan Keuangan, 17(1), 77. https://doi.org/10.32832/neraca.v17i1.7117
Rohmaniyah, A. (2018). Analisis Manajemen Laba pada Laporan Keuangan Perbankan Syariah. 13(1), 9–15.
Sinatraz, V., & Suhartono, S. (2021). Kemampuan Komisaris Independen dan Kepemilikan Institusional dalam Memoderasi Pengaruh Manajemen Laba Terhadap Nilai Perusahaan. Jurnal Akuntansi Dan Pajak, 22(1), 229. https://doi.org/10.29040/jap.v22i1.1654
Sumanto, B., & Kiswanto, A. (2014). Pengaruh Kepemilikan Institusional dan Ukuran Dewan komisaris terhadap Manajemen Laba. Accounting Analysis Journal, 3(1), 44–52.
Supatmi, & Handayani, L. (2022). Koneksi politik dan praktik manajemen laba riil: studi pada industri keuangan di indonesia. Jurnal Akademi Akuntansi, 5(1), 121–134. https://doi.org/10.22219/jaa.v5i1.19507
Utari, N. P. L. A., & Sari, M. M. R. (2016). Pengaruh Asimetri Informasi, Leverage, Kepemilikan Manajerial Dan Kepemilikan Institusional Pada Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana, 15, 1886–1914.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Dyah Aprilia, Yeasy Darmayanti
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Akademi Akuntansi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Jurnal Akademi Akuntansi dilisensikan di bawah lisensi Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International.
Penulis yang menerbitkan artikel di jurnal ini menyetujui ketentuan berikut:
- Penulis mempertahankan hak cipta dan memberikan hak jurnal atas publikasi pertama dengan karya yang secara serentak dilisensikan di bawah Lisensi Pengaitan Creative Commons yang memungkinkan orang lain untuk berbagi karya dengan pengakuan atas karya penulis dan publikasi awal dalam jurnal ini.
- Penulis dapat masuk ke dalam pengaturan kontrak tambahan yang terpisah untuk distribusi non-eksklusif versi karya jurnal yang diterbitkan (misalnya, mempostingnya ke repositori institusional atau mempublikasikannya dalam sebuah buku), dengan pengakuan publikasi awalnya di jurnal ini.
- Penulis diizinkan dan didorong untuk memposting pekerjaan mereka secara online (misalnya, di repositori institusional atau di situs web mereka) sebelum dan selama proses pengajuan, karena dapat mengarah pada pertukaran produktif, serta kutipan pekerjaan sebelumnya dan yang lebih besar (Lihat Pengaruh Akses Terbuka).
