Pengaruh Independensi Komite Audit dan Kepemilikan Keluarga terhadap Manajemen Laba di Perusahaan Bursa Efek Indonesia
DOI:
https://doi.org/10.29407/jae.v7i3.18739Keywords:
Earnings Management;, Family Ownership;, Audit Committee IndependenceAbstract
This study aims to examine how audit committee independence and family ownership affect earnings management. This study was prepared by considering the prevalence of earnings management cases in Indonesian companies. Earnings management is the act of a company manipulating related company profits obtained in one period in order to gain profits. In this study, the audit committee's independence and family ownership are the independent variables, whereas earnings management is the dependent variable. Family ownership also acts as a moderating variable. There are 11 other control variables included in support of the research conducted. The annual reports and financial statements of non-banking companies listed on the Indonesia Stock Exchange were used as secondary data sources for this study. This research uses Multiple Regression Analysis utilizing the SPSS software. According to the study’s findings, audit committee independence has no significant relationship to earnings management, while family ownership is significantly positively correlated with earnings management. Besides that, family ownership is not able to moderate audit committee independence on earnings management. Thus, it may be said that the family ownership structure of companies may influence earnings management practices in Indonesian public non-banking companies.
References
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Tang, S., & Shandy, S. (2021). Analisis Pengaruh Karakteristik Dewan Terhadap Manajemen Laba. Gorontalo Accounting Journal, 4(2), 159. https://doi.org/10.32662/gaj.v4i2.1707
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Adiguzel, H. (2013). Corporate Governance, Family Ownership and Earnings Management: Emerging Market Evidence. Accounting and Finance Research, 2(4). https://doi.org/10.5430/afr.v2n4p17
Al-Absy, M. S. M., Ku Ismail, K. N. I., & Chandren, S. (2019). Audit committee chairman characteristics and earnings management: The influence of family chairman. In Asia-Pacific Journal of Business Administration (Vol. 11, Issue 4). https://doi.org/10.1108/APJBA-10-2018-0188
Alzoubi, E. S. S. (2016). International Journal of Accounting & Information Management For Authors Ownership structure and earnings management: evidence from Jordan. International Journal of Accounting & Information Management, 24(2), 1–20. http://dx.doi.org/10.1108/IJAIM-06-2015-0031
Carney, R. W., & Child, T. B. (2013). Changes to the ownership and control of East Asian corporations between 1996 and 2008: The primacy of politics. Journal of Financial Economics, 107(2), 494–513. https://doi.org/10.1016/j.jfineco.2012.08.013
Cheng, Q. (2014). Family firm research - A review. China Journal of Accounting Research, 7(3), 149–163. https://doi.org/10.1016/j.cjar.2014.03.002
Chi, C. W., Hung, K., Cheng, H. W., & Tien Lieu, P. (2015). Family firms and earnings management in Taiwan: Influence of corporate governance. International Review of Economics and Finance, 36, 88–98. https://doi.org/10.1016/j.iref.2014.11.009
D, I. L. A. P., & Elijah, A. (2015). Audit Committee Attributes and Earnings Management: Evidence from Nigeria. International Journal of Business and Social Research, 5(4), 14–23. https://doi.org/10.18533/ijbsr.v5i4.737
Dwiyanti, K. T., & Astriena, M. (2018). Pengaruh Kepemilikan Keluarga Dan Karakteristik Komite Audit Terhadap Manajemen Laba. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 3(2). https://doi.org/10.31093/jraba.v3i2.123
Juhmani, O. I. (2017). Audit Committee Characteristics and Earnings Management: The Case of Bahrain. International Journal of Accounting and Financial Reporting, 7(1), 12. https://doi.org/10.5296/ijafr.v7i1.10447
Juliani, M., & Ventty, C. (2022). Analisis Pengaruh CSR terhadap Manajemen Laba dengan Tata Kelola Perusahaan sebagai Variabel Moderasi. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 5(1), 71–84. https://doi.org/10.36778/jesya.v5i1.566
Kapoor, N., & Goel, S. (2019). Do diligent independent directors restrain earnings management practices? Indian lessons for the global world. Asian Journal of Accounting Research, 4(1), 52–69. https://doi.org/10.1108/ajar-10-2018-0039
Kumala, R., & Siregar, S. V. (2021). Corporate social responsibility, family ownership and earnings management: the case of Indonesia. Social Responsibility Journal, 17(1), 69–86. https://doi.org/10.1108/SRJ-09-2016-0156
Martin, G., Campbell, J. T., & Gomez-Mejia, L. (2016). Family Control, Socioemotional Wealth and Earnings Management in Publicly Traded Firms. Journal of Business Ethics, 133(3), 453–469. https://doi.org/10.1007/s10551-014-2403-5
Mishra, M., & Malhotra, A. K. (2016). Audit Committee Characteristics and Earnings Management: Evidence from India. International Journal of Accounting and Financial Reporting, 6(2), 247. https://doi.org/10.5296/ijafr.v6i2.10008
Mohammad, N., & Badera, I. D. N. (2020). Pengaruh Komite Audit dan Kualitas Auditor Terhadap Manajemen Laba Dengan Kepemilikan Keluarga Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 30(1), 115–129. https://doi.org/https://doi.org/10.24843/EJA.2020.v30.i01.p09
Nwoye, C. M., Anichebe, A. S., & Osegbue, I. F. (2021). Effect of Audit Quality on Earnings Management in Insurance Companies in Nigeria. Athens Journal of Business & Economics, 7(2), 173–202. https://doi.org/10.30958/ajbe.7-2-4
Prencipe, A., Bar-Yosef, S., & Dekker, H. C. (2014). Accounting Research in Family Firms: Theoretical and Empirical Challenges. European Accounting Review, 23(3), 361–385. https://doi.org/10.1080/09638180.2014.895621
Sheard, J. (2018). Quantitative data analysis. Research Methods: Information, Systems, and Contexts: Second Edition, 429–452. https://doi.org/10.1016/B978-0-08-102220-7.00018-2
Sugiyono, P. D. (2015). Metode Penelitian Pendidikan: Pendekatan Kuantitatif, Kualitatif, R&D (22nd ed.). CV. Afabeta.
Suprianto, E., & Setiawan, D. (2017). Manajemen Laba Di Indonesia: Studi Sebuah Bibliograpi. Jurnal Keuangan Dan Perbankan, 21(2), 287–301. https://doi.org/10.26905/jkdp.v21i2.1314
Tang, S., & Shandy, S. (2021). Analisis Pengaruh Karakteristik Dewan Terhadap Manajemen Laba. Gorontalo Accounting Journal, 4(2), 159. https://doi.org/10.32662/gaj.v4i2.1707
Wan Mohammad, W. M., & Wasiuzzaman, S. (2020). Effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia. Journal of Accounting in Emerging Economies, 10(1), 74–99. https://doi.org/10.1108/JAEE-01-2019-0001
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Published
2022-11-06
How to Cite
Valeria, & Karina, R. (2022). Pengaruh Independensi Komite Audit dan Kepemilikan Keluarga terhadap Manajemen Laba di Perusahaan Bursa Efek Indonesia. JAE (JURNAL AKUNTANSI DAN EKONOMI), 7(3), 7–18. https://doi.org/10.29407/jae.v7i3.18739
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Volume 7 No 3 Tahun 2022
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