The Influence of Firm Characteristics on Earnings Management (Empirical Study on LQ45 Companies for the 2018-2022 Period)
Main Article Content
Keywords
Earnings Management, Firm Size, Managerial Ownership, Leverage, Audit Committee
Abstract
This study aimed to examine whether factors such as firm size, managerial ownership, leverage, audit committee expertise, and audit committee tenure influence real earnings management in firms listed on the LQ45 index. A purposive sampling method was used to collect data, with a total of 64 valid observations, free of outliers. To assess how independent variables—firm size, managerial ownership, leverage, audit committee tenure, and expertise—affect the dependent variable of earnings management, multiple linear regression analysis was employed. The analysis was conducted using SPSS version 27. The findings reveal that firm size has a significant negative effect on earnings management while managerial ownership, leverage, audit committee expertise, and audit committee tenure do not have a significant impact.
References
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Cohen, D. A., Dey, A., & Lys, T. Z. (2008). Real and Acrual-based Earnings Management in The Pre- and Post- Sarbanes Oxley Periods. The Accounting Review, 83(3), 757–187.
Dewan Komisioner Otoritas Jasa Keuangan. (2015). Peraturan Otoritas Jasa Keuangan Nomor 55 /POJK.04/2015.
Dewi, R. K. (2019). Determinan Manajemen Laba dan Dampaknya Terhadap Relevansi Nilai Informasi Akuntansi: Pengujian Peran Good Corporate Governance. Jurnal Studi Akuntansi Dan Keuangan, 1(1), 11–30.
Fajriana, I. (2023). Pengaruh Jumlah Dewan Direksi, Persentase Saham Publik Dan Ukuran Perusahaan Terhadap Manajemen Laba. Jurnal Ilmiah Ekonomi Dan Bisnis Universitas Multi Data Palembang, 12(2), 336–346.
Felicya, C., & Sutristo, P. (2020). Pengaruh Karakteristik Perusahaan, Struktur Kepemilikan dan Kualitas Audit Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 22(1), 129–138.
Firnanti, F., Pirzada, K., & Budiman. (2019). Company Characteristics , Corporate Governance , Audit Quality Impact on Earnings Management. Accounting and Finance Review, 4(2), 43–49.
Fitria, R., Satria, D. I., Yunita, N. A., & Indrayani. (2022). Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Leverage dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI. Jurnal Akuntansi Malikussaleh, 1(2), 204–220.
Graham, J. R., Harvey, C. R., & Rajgopal, S. (2005). The Economic Implications of Corporate Financial Reporting. Journal of Accounting and Economics, 40, 3–73.
Hadi, F. I., & Tifani, S. (2020). Pengaruh Kualitas Audit dan Auditor Switching Terhadap Manajemen Laba. Jurnal Ilmiah Akuntansi Dan Keuangan, 9(2), 117–129. https://doi.org/10.32639/jiak.v9i2.408
Indrati, M., & Marsa, G. A. (2022). Management Ownership, Audit Committee, Independent Commissioner, And Company Size Affect the Integrity of Financial Statements. Budapest International Research and Critics Institute Journal, 5(4), 30846–30859.
Irawan. (2019). Analisis Manajemen Persediaan, Ukuran Perusahaan, dan Leverage Terhadap Manajemen Laba pada Perusahaan Manufaktur di BEI. Jurnal Manajemen Tools, 11(1), 99–115.
Jameel, S. Z. M., Al-Sendi, A. M., & Hamoudi, K. M. T. (2021). The Impact of Board Characteristics on Earnings Management: Evidence from Dubai Banks. Journal of Governance and Regulation, 10(3), 8–17. https://doi.org/10.22495/JGRV10I3ART1
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics, 3, 305–360. https://doi.org/10.1177/0018726718812602
Karina, R. (2020). Pengaruh Karakteristik Komite Audit dan Auditor Eksternal Terhadap Praktik Manajemen Laba di Indonesia. Forum Ekonomi, 22(2), 307–318.
Li, D., & Xia, Y. (2021). Gauging The Effects Of Stock Liquidity On Earnings Management: Evidence From The SEC Tick Size Pilot Test. Journal of Corporate Finance, 67(December 2020), 101904. https://doi.org/10.1016/j.jcorpfin.2021.101904
Machmuddah, Z., Syafruddin, M., Muid, D., & Dwiarso, S. (2017). Manajemen Laba , Pengungkapan Lingkungan Perusahaan dan Mekanisme Tata Kelola Perusahaan. Jurnal Dinamika Akuntansi Dan Bisnis, 4(1), 57–72.
Manurung, A. D. P. (2022). Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Intervening. Jurnal Akuntansi, Keuangan, Dan Manajemen, 4(1), 57–71. https://doi.org/10.35912/jakman.v4i1.1769
Mardessi, S. M., & Fourati, Y. M. (2020). The Impact of Audit Committee on Real Earnings Management: Evidence from Netherlands. Corporate Governance and Sustainability Review, 4(1), 33–46.
Moslemany, R. El, & Nathan, D. (2019). Ownership Structure and Earnings Management: Evidence from Egypt. International Journal of Business and Economic Development, 7(1), 18–32.
Nalarreason, K. M., T, S., & Mardianti, E. (2019). Impact of Leverage and Firm Size on Earnings Management in Indonesia. International Journal of Multicultural and Multireligious Understanding, 6(1), 19–24.
Nasution, F. A., & Nengzih, N. (2020). The Influence of Good Corporate Governance, Earning Per Share, and the Characteristisc of the Company on Earnings Management (Case Study at Banking go public Companies Listed on Indonesia Stock Exchange 2015 – 2018). Saudi Journal of Business and Management Studies, 5(7), 406–417. https://doi.org/10.36348/sjbms.2020.v05i07.005
Nurliasari, K. E., & Achmad, T. (2020). Pengaruh Karakteristik Komite Audit Terhadap Kecurangan Pelaporan Keuangan (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Diponegoro Journal of Accounting, 9(1), 1–12.
O’Callaghan, S., Ashton, J., & Hodgkinson, L. (2018). Earnings Management and Managerial Ownership in Private Firms. Journal of Applied Accounting Research, 19(4), 648–668. https://doi.org/10.1108/JAAR-11-2017-0124
Orazalin, N., & Akhmetzhanov, R. (2019). Earnings Management, Audit Quality, and Cost of Debt: Evidence From A Central Asian Economy. Managerial Auditing Journal, 34(6), 696–721. https://doi.org/10.1108/MAJ-12-2017-1730
Panjaitan, D. K., & Muslih, M. (2019). Manajemen Laba : Ukuran Perusahaan , Kepemilikan Manajerial dan Kompensasi Bonus. Jurnal ASET (Akuntansi Riset), 11(1), 1–20.
Pertiwi, Q. E., & Laksito, H. (2019). PENGARUH KARAKTERISTIK KOMITE AUDIT PADA PRAKTIK MANAJEMEN LABA RIIL. Diponegoro Journal of Accounting, 8(1), 1–14.
Piosik, A., & Genge, E. (2019). The Influence of a Company’s Ownership Structure on Upward Real Earnings Management. Sustainability, 12(1), 152. https://doi.org/10.3390/su12010152
Roychowdhury, S. (2006). Earnings Management Through Real Activities Manipulation. Journal of Accounting and Economics, 42, 335–370. https://doi.org/10.1016/j.jacceco.2006.01.002
Ruchiatna, G., Puspa Midiastuty, P., & Suranta, E. (2020). Pengaruh karakteristik komite audit terhadap fraudulent financial reporting. Jurnal Akuntansi, Keuangan, Dan Manajemen, 1(4), 255–264. https://doi.org/10.35912/jakman.v1i4.52
Ruwati, G., Chandrarin, G., & Assih, P. (2019). The Influence of Corporate Governance in The Relationship of Firm Size and Leverage on Earnings Management. International Journal of Innovative Science and Research Technology, 4(8), 142–147.
Sadewa, D., & Sopian, D. (2023). Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba. Jurnal Economina, 2(8), 2137–2146. https://doi.org/10.55681/economina.v2i8.724
Salsabila, L., & Syafruddin, M. (2020). Pengaruh Karakteristik Komite Audit Terhadap Manajemen Laba dan Dampaknya Terhadap Imbal Hasil Saham. Journal of Accounting, 9(2), 1–14.
Saputro, B. W. A., & Gustinya, D. (2022). Pengaruh Leverage dan Kepemilikan Manajerial Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Industri Jasa Sub Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016-2019). Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 9(3), 945–957.
Sawitri, R. A. D., Lutfillah, N. Q., & Candrawati, T. (2023). The Influence of Firm Size, Ownership Structure, Leverage, and Audit Quality on Earnings Management. Proceedings of the 3rd Annual Management, Business and Economics Conference, 661, 294–302. https://doi.org/10.2991/978-94-6463-026-8
Setiawati, E., Mujiyati, & Rosit, E. M. (2019). Pengaruh Free Cash Flow dan Leverage Terhadap Manajemen Laba dengan Good Corporate Governance Sebagai Variabel Moderasi. Akuntabilitas: Jurnal Penelitian Dan Pengembangan Akuntansi, 13, 69–82.
Siekelova, A., Durana, P., & Michalikova, K. F. (2020). Earnings Management ( EM ), Initiatives and Company Size : An Empirical Study. Acta Polythechnica Hungarica, 17(9), 41–56.
Sihombing, M. A. R., & Laksito, H. (2017). Pengaruh Karakteristik Komite Audit Dan Kualitas Auditor Eksternal Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 6, 1–10.
Sihombing, T., & Izzah, A. N. (2022). Pengaruh Kualitas Audit, Financial Distress dan Ukuran Perusahaan Terhadap Manajemen Laba Sebelum dan Pada Situasi Pandemi Covid-19. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(2), 274–292.
Spence, M. (1973). Job Market Signaling. Quarterly Journal of Economics, 87, 355–374. https://doi.org/10.1016/b978-0-12-214850-7.50025-5
Sugiyono. (2016). Metode Penelitian Kuantitatif kualitataif dan R&D.
Ugo, M. justin, & Frank, E. orits. (2022). Earning Management, Firm Size and Institutional Ownership: Evidence from Nigerian Manufacturing Firms. Finance & Accounting Research Journal, 4(5), 310–323. https://doi.org/10.51594/farj.v4i5.424
Ulina, R., Mulyadi, R., & Sri Tjahjono, M. E. (2018). Pengaruh Kualitas Audit Dan Komite Audit Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia. Tirtayasa Ekonomika, 13(1), 1. https://doi.org/10.35448/jte.v13i1.4229
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Nov 29, 2024
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Nurjannah, I., & Bhilawa, L. (2024). The Influence of Firm Characteristics on Earnings Management. SIMAK, 22(02), 1-22. https://doi.org/https://doi.org/10.35129/simak.v22i02.539
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