Faktor-faktor yang Mempengaruhi Manajemen Laba: Kualitas Audit, Karakteristik Komite Audit, dan Penerapan GCG
DOI:
https://doi.org/10.38035/jim.v1i3.95Keywords:
Manajemen Laba, Kualitas Audit, Karakteristik Komite Audit dan Penerapan GCGAbstract
Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan penomena hubungan atau pengaruh antar variable. Artikel ini mereview Faktor-faktor yang mempengaruhi Manajemen Laba, yaitu: Kualitas Audit, Karakteristik Komite Audit dan Penerapan GCG, suatu studi literatur audit. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Kualitas Audit berpengaruh terhadap Manajemen Laba; 2) Karakteristik Komite Audit berpengaruh terhadap Manajemen Laba; dan 3) Penerapan GCG berpengaruh terhadap Manajemen Laba.
References
Beaver, W. (1968). Information Content of Annual Earnings Announcements. Journal of Accounting Research, 6, 67-92
Healy, P.M., and Wahlen, J. M. (1999). A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons, 13 (4), 365-383
Kuntadi. (2021). Audit Keuangan Negara Salemba Empat, 2022
El Diri, M. (2017), Introduction to Earnings Management. Switzerland: Springer.
Gerayli, M.S, Yanesari, A.M and Maatoofi, A.R. (2011). Impact of Audit Quality on Earnings management: Evidence from Iran. International Research Journal of Finance and Economics, 66, 77
Hoang, T.M. K., and Nguyen, V.K. (2018). Audit Quality, Firm Characteristics and Real Earnings Management: The Case of Listed Vietnamese Firms. International Journal of Economics and Financial Issues, 8(4), 243-249.
Baber, William R., Sok-Hyon Kang, and Ying Li."Modeling discretionary accrual reversal and the balance sheet as an earnings management constraint." The Accounting Review 86.4 (2011): 1189-1212
Marrakchi Chtourou, Sonda, Jean Bedard, and Lucie Courteau. "Corporate governance and earnings management." Available at SSRN 275053 (2001).
Carcello, Joseph V., et al. "Audit committee financial expertise, competing corporate governance mechanisms, and earnings management." Competing Corporate Governance Mechanisms, and Earnings Management (February 2006) (2006).
Natalia, Debby dan Pudjolaksono Eko. 2013. “Pengaruh Mekanisme Good Corporate Governance terhada Praktik Earnings Management Badan Usaha Sektor Perbankan di BEI 2008-2011”. Dalam Jurnal Ilmiah Mahasiswa, Volume 2 No. 1. Fakultas Bisnis dan Ekonomika. Universitas Surabaya
Wulandari, Rahmita. 2013. “Analisis Pengaruh Good Corporate Governance dan Leverage terhadap Manajemen Laba (Studi pada Perusahaan Non- Keuangan yang Terdaftar di BEI Tahun 2008- 2011)”. Skripsi. Semarang: Fakultas Ekonomi dan Bisnis. Universitas Diponegoro.
Schipper, Katherine (1989), ?Commentary on Earnings Management,? Accounting Horizon, December, pp.91-102.
Doddy Setiawan. Manajemen Laba di Indonesia : Studi Sebuah Bibliograpi. September 2017Jurnal Keuangan dan Perbankan 21(2):287 – 301
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1–3), 405–440. https://doi.org/10.1016/S0165-4101(01)00018-0
Hodgdon,C.,Tondkar,R.,Adhikari,A.andHarless,D.(2009),“CompliancewithInternationalFinancialReportingStandardsandauditorchoice:newevidenceontheimportanceofthestatutoryaudit”, The International Journal of Accounting, Vol. 44 No. 1, pp. 33-55.
El-Halaby, S., & Hussainey, K. (2016). Determinants of compliance with AAOIFI standards by Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 9(1), 143–168. https://doi.org/10.1108/IMEFM-06-2015-0074
Ika, S. R., & Mohd Ghazali, N. A. (2012). Audit committee effectiveness and timeliness of
Indonesian evidence. Managerial Auditing Journal, 27(4), 403–424.
Komite Nasional Kebijakan Governance. 2009, Pedoman Umum Good Corporate Governance
Luhgiatno. 2010. Analisis Pengaruh Kualitas Audit Terhadap Manajemen Laba (Studi Pada Perusahaan yang Melakukan IPO di Indonesia). Fokus Ekonomi, Vol. 5 No. 2.
Amijaya dan Prastiwi. 2013. Pengaruh Kualitas Audit Terhadap Manajemen Laba. Journal of Accounting, Vol 2, No 3 hal 1- 13.
Cahyonowati, Nur (2006), The Effect of Firm Size, Leverage and Firm Growth on Earnings Management with Auditor’s Industry Exper-tise as a Moderating Variable (Empirical Evi-dence from the Jakarta Stock Exchange. Tesis tidak dipublikasikan. Magister Akuntansi Undip.
Balsam, S., Khrisnan, J., dan Yang, J. S. (2003), “Auditor Industry Specialization and Earn-ings Quality”. Auditing: A journal of Practice & Theory, 22. p. 71.
Gerayli, M., Ma'atofa, S., & Yane Sari, A.M. (2011). "Impact of audit quality on Earnings Mana-gement: From Iran”. International Research Journal of Finance and Economics, Issue 66, pp. 77-84. www.eurojournals.com/IRJFE_66_ 07 in access on 30 October 2011.
Gramling, A.A., Johnson, V.E. & Khurana, I.K. (2001), “Audit Firm Industry Specialization and Financial Reporting Quality, “Working Paper, Georgia State University and Univer-sity of Missouri-Columbia.
Becker, C.L., Mark, L. DeFond, J.J. & Subra-manyam, K.R. (1998), “The Effect of Audit Quality on Earnings Management”. Social Science Research Network, 1-24
Murhadi, Werner R., 2009, Studi Pengaruh Good Corporate Governanc Terhadap Praktik Earnings Management pada Perusahaan Terdaftar di PT Bursa Efek Indonesia, Jurnal Manajemen Keriwausahaan, Vol. 11, No.1 p 1-10
Mutiawero, M. (2014). "Pengaruh Komite Audit Terhadap Manajemen Laba (Studi Pada Industri Manufaktur yang Terdaftar di BEI)". Skripsi Fakultas Ekonomi dan Bisnis, Universitas Hasanuddin Makasar.
Helgeson, V. S. (2012). The psychology of gender.(4th ed.). New Jersey: Pearson Education, Inc
Peni, E., & Vähämaa, S. (2010). Female executives and earnings management. Managerial Finance, 36(7), 629–645. https://doi.org/10.1108/03074351011050343
Jati, A. Y. M., & Sanjaya, I. P. S. (2011). Pengaruh Karakteristik Personal Komite Audit terhadap Real Earnings Management, Universitas Atmajaya Yogyakarta.
Marsha, F., & Ghozali, I. (2017). Pengaruh Ukuran Komite Audit, Audit Eksternal, Jumlah Rapat Komite Audit, Jumlah Rapat Dewan Komisaris, dan Kepemilikan Institusional Terhadap Manajemen Laba (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014). Diponegoro Journal of Economics, 6(2), 1–12. https://doi.org/2337-3814
Healy, P.M., and Wahlen, J. M. (1999). A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons, 13 (4), 365-383
Kuntadi. (2021). Audit Keuangan Negara Salemba Empat, 2022
El Diri, M. (2017), Introduction to Earnings Management. Switzerland: Springer.
Gerayli, M.S, Yanesari, A.M and Maatoofi, A.R. (2011). Impact of Audit Quality on Earnings management: Evidence from Iran. International Research Journal of Finance and Economics, 66, 77
Hoang, T.M. K., and Nguyen, V.K. (2018). Audit Quality, Firm Characteristics and Real Earnings Management: The Case of Listed Vietnamese Firms. International Journal of Economics and Financial Issues, 8(4), 243-249.
Baber, William R., Sok-Hyon Kang, and Ying Li."Modeling discretionary accrual reversal and the balance sheet as an earnings management constraint." The Accounting Review 86.4 (2011): 1189-1212
Marrakchi Chtourou, Sonda, Jean Bedard, and Lucie Courteau. "Corporate governance and earnings management." Available at SSRN 275053 (2001).
Carcello, Joseph V., et al. "Audit committee financial expertise, competing corporate governance mechanisms, and earnings management." Competing Corporate Governance Mechanisms, and Earnings Management (February 2006) (2006).
Natalia, Debby dan Pudjolaksono Eko. 2013. “Pengaruh Mekanisme Good Corporate Governance terhada Praktik Earnings Management Badan Usaha Sektor Perbankan di BEI 2008-2011”. Dalam Jurnal Ilmiah Mahasiswa, Volume 2 No. 1. Fakultas Bisnis dan Ekonomika. Universitas Surabaya
Wulandari, Rahmita. 2013. “Analisis Pengaruh Good Corporate Governance dan Leverage terhadap Manajemen Laba (Studi pada Perusahaan Non- Keuangan yang Terdaftar di BEI Tahun 2008- 2011)”. Skripsi. Semarang: Fakultas Ekonomi dan Bisnis. Universitas Diponegoro.
Schipper, Katherine (1989), ?Commentary on Earnings Management,? Accounting Horizon, December, pp.91-102.
Doddy Setiawan. Manajemen Laba di Indonesia : Studi Sebuah Bibliograpi. September 2017Jurnal Keuangan dan Perbankan 21(2):287 – 301
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1–3), 405–440. https://doi.org/10.1016/S0165-4101(01)00018-0
Hodgdon,C.,Tondkar,R.,Adhikari,A.andHarless,D.(2009),“CompliancewithInternationalFinancialReportingStandardsandauditorchoice:newevidenceontheimportanceofthestatutoryaudit”, The International Journal of Accounting, Vol. 44 No. 1, pp. 33-55.
El-Halaby, S., & Hussainey, K. (2016). Determinants of compliance with AAOIFI standards by Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 9(1), 143–168. https://doi.org/10.1108/IMEFM-06-2015-0074
Ika, S. R., & Mohd Ghazali, N. A. (2012). Audit committee effectiveness and timeliness of
Indonesian evidence. Managerial Auditing Journal, 27(4), 403–424.
Komite Nasional Kebijakan Governance. 2009, Pedoman Umum Good Corporate Governance
Luhgiatno. 2010. Analisis Pengaruh Kualitas Audit Terhadap Manajemen Laba (Studi Pada Perusahaan yang Melakukan IPO di Indonesia). Fokus Ekonomi, Vol. 5 No. 2.
Amijaya dan Prastiwi. 2013. Pengaruh Kualitas Audit Terhadap Manajemen Laba. Journal of Accounting, Vol 2, No 3 hal 1- 13.
Cahyonowati, Nur (2006), The Effect of Firm Size, Leverage and Firm Growth on Earnings Management with Auditor’s Industry Exper-tise as a Moderating Variable (Empirical Evi-dence from the Jakarta Stock Exchange. Tesis tidak dipublikasikan. Magister Akuntansi Undip.
Balsam, S., Khrisnan, J., dan Yang, J. S. (2003), “Auditor Industry Specialization and Earn-ings Quality”. Auditing: A journal of Practice & Theory, 22. p. 71.
Gerayli, M., Ma'atofa, S., & Yane Sari, A.M. (2011). "Impact of audit quality on Earnings Mana-gement: From Iran”. International Research Journal of Finance and Economics, Issue 66, pp. 77-84. www.eurojournals.com/IRJFE_66_ 07 in access on 30 October 2011.
Gramling, A.A., Johnson, V.E. & Khurana, I.K. (2001), “Audit Firm Industry Specialization and Financial Reporting Quality, “Working Paper, Georgia State University and Univer-sity of Missouri-Columbia.
Becker, C.L., Mark, L. DeFond, J.J. & Subra-manyam, K.R. (1998), “The Effect of Audit Quality on Earnings Management”. Social Science Research Network, 1-24
Murhadi, Werner R., 2009, Studi Pengaruh Good Corporate Governanc Terhadap Praktik Earnings Management pada Perusahaan Terdaftar di PT Bursa Efek Indonesia, Jurnal Manajemen Keriwausahaan, Vol. 11, No.1 p 1-10
Mutiawero, M. (2014). "Pengaruh Komite Audit Terhadap Manajemen Laba (Studi Pada Industri Manufaktur yang Terdaftar di BEI)". Skripsi Fakultas Ekonomi dan Bisnis, Universitas Hasanuddin Makasar.
Helgeson, V. S. (2012). The psychology of gender.(4th ed.). New Jersey: Pearson Education, Inc
Peni, E., & Vähämaa, S. (2010). Female executives and earnings management. Managerial Finance, 36(7), 629–645. https://doi.org/10.1108/03074351011050343
Jati, A. Y. M., & Sanjaya, I. P. S. (2011). Pengaruh Karakteristik Personal Komite Audit terhadap Real Earnings Management, Universitas Atmajaya Yogyakarta.
Marsha, F., & Ghozali, I. (2017). Pengaruh Ukuran Komite Audit, Audit Eksternal, Jumlah Rapat Komite Audit, Jumlah Rapat Dewan Komisaris, dan Kepemilikan Institusional Terhadap Manajemen Laba (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014). Diponegoro Journal of Economics, 6(2), 1–12. https://doi.org/2337-3814
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Published
2022-12-16
How to Cite
Fathur Izani, I. ., & Kuntadi, C. . (2022). Faktor-faktor yang Mempengaruhi Manajemen Laba: Kualitas Audit, Karakteristik Komite Audit, dan Penerapan GCG. Jurnal Ilmu Multidisplin, 1(3), 677–688. https://doi.org/10.38035/jim.v1i3.95
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