FAKTOR-FAKTOR YANG MEMENGARUHI EARNING MANAGEMENT DENGAN GROWTH SEBAGAI VARIABEL KONTROL

Main Article Content

Kevin Andrew Adithian
Herlin Tundjung Setijaningsih

Abstract

This research is conducted to analyze whether the size of a company and the leverage have positive impacts on earning management. As a comparison, this research also scrutinizes whether good corporate governance can give negative impacts on earning management. The sampling provided for this research utilise a purposive sampling, microsoft Excel 2019 and Eviews 12 student version to process the data. The research conducted to 48 manufacturing companies for the period 2017 until 2020 depicts that the size of a company and the leverage don't produce a positive impact on earning management, and that good corporate governance doesn't result in a negative impact. instead, it gives a positive influence. growth as control variable produce a positive impact on earning management.

Article Details

Section
Articles

References

Annisa, A. A., & Hapsoro, D. (2017). Pengaruh Kualitas Audit, Leverage, Dan Growth Terhadap Praktik Manajemen Laba. Jurnal Akuntansi, 5(2), 99–110. https://doi.org/10.24964/ja.v5i2.272

Asitalia, F., & Trisnawati, I. (2017). Pengaruh Good Corporate Governance dan Leverage Terhadap Manajemen Laba. Jurnal Riset Mahasiswa Akuntansi STIE Trisakti, 19(1), 109–119.

Bassiouny, S. W. (2016). The impact of corporate characteristics on environmental information disclosure: An empirical study on the listed firms in Egypt. Journal of Business and Retail Management Research, 12(2), 232–241. https://doi.org/10.24052/jbrmr/v12is02/tioccoeidaesotlfie

Cahyono, B., & Widyawati, D. (2019). Pengaruh Asimetri Informasi Dan Ukuran Perusahaan Terhadap Manajemen Laba. Jurnal Ilmu Dan Riset Akuntansi, 8(1), 1. https://doi.org/10.31000/bvaj.v1i2.472

Christabelle, A., & Sufiyati. (2019). Faktor Yang Mempengaruhi Manajemen Laba Dengan Kepemilikan Institusional Sebagai Variabel Moderasi. Jurnal Multiparadigma Akuntansi, 1 No. 2/20(2), 124–134.

Fandriani, V., & Tunjung, H. (2019). Pengaruh Surplus Arus Kas Bebas, Ukuran Perusahaan, Leverage Dan Kualitas Audit Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 7(4), 505–514.

Felicya, C., & Sutrisno, P. (2020). The Effect of Company Characteristics, Ownership Structure and Audit Quality on Earnings Management. Jurnal Bisnis Dan Akuntansi, 22(1), 129–138.

Fitri, A., Muda, I., & Badaruddin. (2018). The Influence of Good Corporate Governance, Leverage, and Profitability on Earning Management with Firm Size as Moderating Variable in the Banking Companies Listed In Indonesia Stock Exchange in the Period of 2012-2016. International Journal of Research and Review, 5(9), 49–66. www.ijrrjournal.com

Hastuti, R. T. (2017). Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Di BEI Tahun 2013-2015. Jurnal Ekonomi, XXII(03), 366–373.

Hery. (2017). Analisis Laporan Keuangan. Cetakan ke 2. Jakarta: PT. Grasindo.

Pratiwi, L. F., Endang, R. A., & Purwanto, D. N. (2016). Analisis Mekanisme Good Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI. Jurnal Riset Mahasiswa Akuntansi(JRMx), 4(1), 1–15.

Pricilia, S., & Susanto, L. (2017). Pengaruh kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan ukuran dewan komisaris terhadap manajemen laba serta implikasinya terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 201. Jurnal Ekonomi, 22(2), 267–285. https://doi.org/10.24912/je.v22i2.226

Richard, C., & Ekadjaja, A. (2018). Faktor Yang Mempengaruhi Firm Performance Pada Perusahaan Manufaktur Yang Terdaftar Di Bei. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 2(1), 181. https://doi.org/10.24912/jmieb.v2i1.1741

Scott, W. R. (2015). Financial Accounting Theory. Seventh Edition. Toronto: Pearson Education Canada.

Selviani, S., & Widjaja, I. (2017). Analisis Pengaruh Mekanisme Good Corporate Governance, Leverage, dan Ukuran Perusahaan terhadap Tindakan Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016. Jurnal Manajemen Bisnis Dan Kewirausahaan, 1(1), 141. https://doi.org/10.24912/jmbk.v1i1.4763

Syafira, M. R., & Bangun, N. (2021). Pengaruh Corporate Governance , Firm Age , Dan Ownership Structure Terhadap Earning Management. III(2), 463–472.

Yovianti, L., & Dermawan, E. S. (2020). Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Institusional Terhadap Manajemen Laba. Jurnal Multiparadigma Akuntansi Tarumanagara, 2, 1799–1808.

www.cnbcindonesia.com