KARAKTERISTIK PRIBADI KOMITE AUDIT DAN PRAKTIK MANAJEMEN LABA

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 26 Halaman
Release Date : 2010
Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir

Penelitian ini dilakukan untuk mengetahui bagaimana dampak penerapan komite audit, dengan proksi berupa karakteristik dari komite audit, sebagai sebuah aplikasi penerapan good corporate governance, terhadap praktik manajemen laba dalam perusahaan. Penelitian ini meneliti dampak dari karakteristik pribadi komite audit (yang dilihat dari karakteristik pribadi ketua komite audit) yang diukur dengan menggunakan beberapa ukuran seperti umur, latar belakang akuntansi dan keuangan, pengalaman bekerja di KAP, pernahnya menjadi bagian dari manajemen perusahaan, tingkat pendidikan, terhadap praktik manajemen laba.

Dr. Ratna Wardhani 

Herunata Joseph

 ABSTRACT 

This study aims to determine the relationship between audit committee characteristics with the practice of earnings management in a company. This research examined the characteristics of the chairman of the audit committee as part of the most influential in an audit committee. Characteristics of the audit committee that investigated in this study include the age of the chairman of the audit committee, financial and accounting background, the experience became a partner in the accounting firm, experience of being part of internal management and education level. While earnings management calculated with discretionary accruals. Discretionary accruals values calculated using the Kaznik model. The results showed that the accounting and financial background variables are related negatively to earnings management. Another variable that has significant impact is the experience of being a partner at accounting firm which is positively related to earnings management. Several control variables in the study, namely firm size and growth opportunity, also proved to have an influence on earnings management. Firm size has a positive relationship, while the growth opportunity has a negative relationship. 

Keywords: audit committee, characteristics, earnings management, corporate governance

HUBUNGAN ANTARA KESALAHAN PREDIKSI LABA MANAJEMEN DAN AKRUAL DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 33 Halaman
Release Date : 2010
Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir


Penelitian ini bermaksud untuk meneliti apakah kesalahan dalam prediksi manajemen tentang laba tahun berikutnya (didefinisikan sebagai perbedaan antara prediksi laba dan akrual) memiliki hubungan positif dengan akrual tahun berjalan. Penelitian ini berfokus pada prediksi laba manajemen sebagai pengganti bagian yang lain dari pemberitahuan sukarela karena untuk mencerminkan proyeksi manajer tentang prospek perusahaan...

Ratna Narulitasari

Munawar Muchlish Elvin Bastian

ABSTRACT 

This research aims to test empirically the association between errors in management forecast of subsequent year earnings and current year accruals, and investigate the influence of uncertainty environment in the association between management earnings forecast errors and accruals. This is an empirical research whose Purposive Sampling as collecting data’s method. Data’s obtained by take the secondary’s data from non financial companies which listing in Indonesia Stock Exchange (IDX). The hypothesis was analysed using Structural Equation Model (SEM) with the program PLS (Partial Least Square). The result indicate that there is a positive association between errors in management forecast of subsequent year earnings and current year accruals, and the uncertainty environment can’t moderated a positive association between management earnings forecast errors and accruals. 

Keyword : Voluntary Disclosure, Management Earnings Forecast Errors, Accruals and Uncertainty Environment

EFEK ENTRENCHMENT DAN ALIGNMENT PADA MANAJEMEN LABA

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 26 Halaman
Release Date : 2010
Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir

Bagaimana efek kepemilikan perusahaan terhadap manajemen laba?? Kepemilikan terkonsentrasi bisa jadi mendorong pemegang saham pengendali untuk melakukan ekspropriasi. Ekspropriasi adalah suatu proses penggunaan hak kontrol atau kendali seseorang untuk memaksimalkan kesejahteraan sendiri dengan distribusi kekayaan dari pihak lain....

I Putu Sugiartha Sanjaya 

Universitas Atma Jaya Yogyakarta 

Abstract 

The objective of this research is to investigate whether controlling shareholder manages earnings. The issue is most important to be revealed because ownership of public companies is concentrated and low protections for noncontrolling shareholders in Indonesia. Therefore, controlling shareholder is motivated to manage earnings. This research also investigates whether control rights of controlling shareholder positively influence earnings management. The issue relates to entrenchment effect. This research also investigates whether cash flow rights reduce earnings management. The issue relates to alignment effect. This research used data of ultimate ownership and financial statement. The data are collected from Indonesia Stock Exchange during 2001 to 2007. There are 786 year companies during seven years. This study documents that the control rights motivate the controlling shareholder to manage earnings. Control rights entrench controlling shareholder to manage earnings. It implicates the entrenchment effect. Cash flow rights negatively influence earnings management. It implicates the alignment effect. 

Keywords: entrenchment, alignment, control rights, cash flow rights, and earnings management