Corporate Governance on Earning Management in Indonesia: A Study of Modified Jones Model and Conditional Revenue Model,

Chandrinova, Baby Natasia (2019) Corporate Governance on Earning Management in Indonesia: A Study of Modified Jones Model and Conditional Revenue Model,. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk menguji dampak dari tata kelola perusahaan terhadap manajemen laba dan menguji keefektifan Conditional Revenue Model dalam mendeteksi manajemen laba jika dibandingkan dengan Modified Jones Model. Karakteristik tata kelola perusahaan yang digunakan dalam penelitian ini adalah kepemilikan manajerial, kepemilikan institusional, konsentrasi kepemilikan, ukuran dewan, dan komisaris independensi. Selain itu, variabel kontrol yang digunakan dalam penelitian ini adalah ukuran perusahaan, dan leverage. Sampel pada penelitian ini menggunakan perusahaan manufaktur yang terdaftar di BEI selama periode 2013 sampai 2017. Hasil penelitian menggunakan Modified Jones Model, menunjukkan bahwa kepemilikan manajerial memiliki hubungan yang signifikan dan negatif pada manajemen laba. Sedangkan ukuran dewan dan komisaris independensi memiliki hubungan yang signifikan dan positif pada manajemen laba. Sementara kepemilikan institusional dan konsentrasi kepemilikan tidak menemukan hubungan yang signifikan dengan manajemen laba. Untuk variabel kontrol yaitu ukuran perusahaan dan leverage telah menemukan hubungan yang signifikan dan positif dengan manajemen laba. Hasil penelitian menggunakan Conditional Revenue Model, menunjukkan kepemilikan managerial, kepemilikan institusional dan komisaris independensi memiliki hubungan yang signifikan dan negatif pada manajemen laba. Sementara konsentrasi kepemilikan dan ukuran dewan tidak menemukan hubungan yang signifikan dengan manajemen laba. Untuk variabel kontrol yaitu ukuran perusahaan yang memiliki hubungan signifikan positif terhadap manajemen laba dan leverage yang memiliki hubungan signifikan negatif dengan manajemen laba. ********************************************************************** This study examine the corporate governance effect to earnings management and evaluates the effectiveness of the Conditional Income Model in management of earnings management with the Modified Jones Model. This study use the Modified Jones Model and Conditional Revenue Model. The characteristics of corporate governance used are managerial ownership, institutional ownership, ownership concentration, board size, and board independent. In addition, the control variables used in this study are firm size, and leverage. The sample in this study used manufacturing companies listed on the IDX during the period 2013 to 2017. The results of the study using the Modified Jones Model, show managerial ownership has a significant and negative relationship on earnings management. While the size of the board and independence of the board have a significant and positive relationship to earnings management. While institutional ownership and ownership concentration doesn’t have significant relationship with earnings management. For control variables such as company size and leverage have found a significant and positive relationship with earnings management. The results of the study used the Conditional Revenue Model, indicating managerial ownership, institutional ownership and the independence commissioner had a significant and negative relationship to earnings management. While the concentration of ownership and size of the board did not find a significant relationship with earnings management. For control variables, namely the size of the company which has a significant positive relationship to management earnings and leverage that has a significant negative relationship with management earnings. In addition, other results from this study have provided evidence that the Conditional Revenue Model provides a better estimate of income estimates from the Modified Jones Model.

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