The Influence of Firm Characteristics and Corporate Governance Characteristics on Earnings Management

Jessica, Vera (2020) The Influence of Firm Characteristics and Corporate Governance Characteristics on Earnings Management. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini dilakukan untuk menginvestigasi pengaruh karakteristik perusahaan dan tata kelola perusahaan terhadap perilaku manajemen laba. Selanjutnya, penelitian ini diperluas untuk menentukan model akrual diskresioner yang prediktif di Indonesia. Peneliti memanfaatkan perusahaan yang terdaftar di Bursa Efek Indonesia selama tahun 2014 – 2018 sebagai objek penelitian. Sampel dalam penelitian diseleksi menggunakan metode purposive sampling method, sementara analisis data dilakukan melalui program statistika E-Views versi 10. Tiga model akrual diskresioner digunakan untuk mengukur perilaku manajemen laba di Indonesia. Penelitian ini mengasumsikan karakteristik perusahaan seperti kinerja keuangan, ukuran perusahaan, tingkat hutang, dan aktivitas penerbitan saham dan karakteristik tata kelola seperti ukuran dewan direksi dan ukuran auditor sebagai faktor yang mempengaruhi perilaku manajemen laba. Uji korelasi Spearman dilakukan untuk menentukan model akrual diskresioner yang prediktif. Penelitian ini menemukan bahwa kinerja keuangan, ukuran perusahaan, dan aktivitas penerbitan laba mampu memperparah perilaku manajemen laba di Indonesia secara signifikan. Di sisi lain, ukuran auditor, tingkat hutang, dan ukuran dewan direksi dapat mengurangi perilaku manajemen laba namun hanya ukuran auditor yang signifikan. Penelitian juga menemukan bahwa model akrual diskresioner Jones, Dechow, dan Kothari prediktif di Indonesia. Penemuan – penemuan dalam penelitian ini menyediakan pandangan baru bagi investor bahwa valuasi perusahaan seharusnya tidak hanya ditekankan pada faktor keuangan namun juga faktor kualitatif. Selain itu, penegakkan mekanisme tata kelola dan pengawasan merupakan pendekatan yang penting dalam mengurangi perilaku manajemen laba. Originalitas dari penelitian ini terletak pada pemeriksaan kapabilitas tiga model akrual diskresioner dalam mengukur manajemen laba. ********************************************************************** This research is carried out to investigate the influence of firm characteristics and good governance characteristics to earnings management behavior. Furthermore, the research is expanded to determine the predictive discretionary accruals models in Indonesia. The author utilizing firm listed in Indonesia Stock Exchange during 2014 – 2018 as research object. The research samples is selected by utilizing the purposive sampling method. In addition, the data analyze is conducted through E-Views statistics program version 10. Three discretionary accruals models are used to define earnings management behavior. The research assumed firm characteristics factors such as financial performance, firm size, leverage, and share issuance activity and good governance characteristics such as board of directors’ size and auditor’s size as predictor variables that affect earnings management behavior. The spearman correlation analyze is conducted to determine the predictive discretionary accruals. The research discovers that financial performance, firm size, and share issuance activity can accentuate the earnings management behavior significantly on firms listed in Indonesia Stock Exchange (IDX). In other hand, big four auditor, leverage, and board of directors can attenuate the earnings management behavior, however only big four auditor is significant. The research also find that discretionary accruals model of Jones, Dechow, and Kothari are predictive in Indonesia. The discoveries of this research provide novel understanding for investors that firm valuation should not only emphasize on financial performance but also qualitative measure. Moreover, enforcement on both governance and monitoring mechanism are essential approach to reduce earnings management behavior. The originality value of the research posits on investigation of three models of discretionary accruals’ capability in predicting earnings management behavior.

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