Manajemen Laba : Analisis Good Corporate Governance pada Perusahaan Teknologi Periode 2019-2022
GCG
DOI:
https://doi.org/10.70371/jise.v4i1.105Kata Kunci:
Earnings Management; Good Corporate Governance; Technology Companies.Abstrak
This study aims to analyze the influence of Good Corporate Governance (GCG) factors, namely the Audit Committee, Board Member Age, and Independent Commissioners, on Earnings Management in technology companies listed in the Economic and Statistical Data (DES) from 2019 to 2022. Earnings management is often used by companies to enhance the positive perception of their financial performance, although it can lead to financial statement manipulation. In this study, a quantitative approach is used with panel data regression to test the relationship between these variables. The results indicate that the Audit Committee has a negative impact on Earnings Management, meaning that the greater the number of Audit Committee members, the lower the likelihood of earnings management. Conversely, Board Member Age and Independent Commissioners show a positive influence on Earnings Management, with older board members and more independent commissioners leading to higher levels of earnings management. These findings support stakeholder theory, which suggests that companies must maintain stakeholder trust through good financial reporting. Overall, the three GCG factors have a positive impact on earnings management practices in technology companies listed in the DES from 2019 to 2022
Referensi
Ardila, S.N. Yusroni, N., & Ricza,I. (2024). Pengaruh Komite Audit, Kepemilikan Institusional, Komisaris Independen, dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Bursa Efek Indonesia . Jurnal Ekonomi Akuntansi Manajemen Agribisnis, Vol 2 No 1.
Fionita & Fitra (2021), Pengaruh Kepemilikan Institusional, Komisaris Independen, Komite Audit, Pertumbuhan Penjualan Dan Leverage Terhadap Manajemen Laba. JEA Vol 3 No 4.
Giannarakis, Grigoris. (2014). Corporate Governance and Financial Characteristic Effects on The Extent of Corporate. Social Responsibility Journal. Vol 10 No 4.
Haliza, N.N., Nadhila, A.A, Ni’mah, S.K, Iskandar, Z.F.J, & Manurung, H. (2023). Pengaruh Kualitas Audit dan Komite Audit terhadap Manajemen Laba pada Perusahaan Manufaktur Tahun 2019-202. WANARGI : Jurnal Manajemen Dan Akuntansi, vol 1 No 0 2.
Komariah, Rizka. (2022). Pengungkapan Islamic Social Reporting: Analisis Pengaruh Leverage, Ukuran Perusahaan, Usia Dewan Komisaris dan Usia Dewan Direksi pada Perusahaan dalam Daftar Efek Syariah periode 2019-2021 dengan Pertumbuhan Laba Sebagai Variabel Moderasi. JSEHT: Journal of Syariah Economic And Halal Tourism. Vol 1 No 2
Nanda, U.L. & Somantri, Y.F. (2020). Pengaruh Komisaris Independen terhadap Manajemen Laba pada Perusahaan Bank yang Terdaftar di Bursa Efek Indonesia. JRKA Vol 6 No 1
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 Akuntansi Keuangan dan Bisnis Vol. 13, No. 2,
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta
Vulandari, Retno Tri., Rimawati, Elistya., dan Lisyati. (2021). Statistika dengan Aplikasi Eviews Referensi Olah Data Penelitian. Yogyakarta: Gava Media
Undang-Undang Republik Indonesia No 40 Tahun 2007 tentang Perseroan Terbatas.
Vulandari, Retno Tri., Rimawati, Elistya., dan Lisyati. (2021). Statistika dengan Aplikasi Eviews Referensi Olah Data Penelitian. Yogyakarta: Gava Media.
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2024 Journal Of Interdisciplinary Science And Education (JISE)
Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.
