Pengaruh Struktur Dewan Terhadap Manajemen Laba Akrual Dan Riil

Melita Melita; Ria Karina; Mariska Ramadana

doi:10.35143/jakb.v17i2.6385

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August 3, 2024

Accepted

October 1, 2024

Published

December 6, 2024

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Abstract

Penelitian pada perusahaan terdaftar di Bursa Efek Indonesia (2018–2022) menunjukkan bahwa tata kelola perusahaan memengaruhi manajemen laba. Studi ini menggunakan data panel dan model efek tetap pada 466 perusahaan yang dipilih secara purposif. Hasilnya menunjukkan bahwa ukuran dewan direksi berdampak positif pada pengendalian laba; semakin besar dewan, semakin tinggi peluang pengelolaan laba. Sebaliknya, ukuran komite audit dan rasio direktur perempuan berhubungan negatif signifikan dengan manajemen laba. Komite audit yang lebih besar cenderung meningkatkan manajemen laba, sedangkan proporsi direktur perempuan yang lebih tinggi menguranginya. Penemuan ini menekankan pentingnya keberagaman gender dan struktur dewan dalam memperkuat tata kelola perusahaan.

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References

Agung, I. G. N. (2021). Applications of Quantile Regression of Experimental and Cross Section Data using EViews Applications on Experimental and Cross. Wiley.
Al-Absy, M. S. M. (2022). Board Chairman Characteristics and Real Earnings Management. Sustainability (Switzerland), 14(22). https://doi.org/10.3390/su142215025
Ali Aribi, Z., Kostov, P., & Aghab, E. (2021). Does female human capital constrain earning management: The case of the United Kingdom. Business Ethics, Environment and Responsibility, 30(4), 588–603. https://doi.org/10.1111/beer.12360
Alquhaif, A. S., Latif, R. A., & Chandren, S. (2017). Women in Board of Directors and Real Earnings Management: Accretive Share Buyback in Malaysia. Asian Journal of Finance & Accounting, 9(2), 48. https://doi.org/10.5296/ajfa.v9i2.11752
Alves, S. (2023). Gender diversity on corporate boards and earnings management: Evidence for European Union listed firms. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2193138
Arioglu, E. (2020). The affiliations and characteristics of female directors and earnings management: evidence from Turkey. Managerial Auditing Journal, 35(7), 927–953. https://doi.org/10.1108/MAJ-07-2019-2364
Cho, S., & Chung, C. (2022). Board Characteristics and Earnings Management: Evidence from the Vietnamese Market. Journal of Risk and Financial Management, 15. https://doi.org/https://doi.org/10.3390/jrfm15090395
Dechow, P. M., Ge, W., & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50, 344–401.
Edita, R., Anastasius, Y., & Cahyanto, D. (2021). PENGARUH DIREKTUR WANITA, TATA KELOLA, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA. E-JURNAL AKUNTANSI TSM, 1(2), 257–272. http://jurnaltsm.id/index.php/EJATSM
Fitroni, N. A., & Feliana, Y. K. (2022). PENGARUH KERAGAMAN GENDER PADA DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA. Akuntansi Dan Teknologi Informasi, 15(1), 8–21. https://doi.org/10.24123/jati.v15i1.4575
Githaiga, P. N., Muturi Kabete, P., & Caroline Bonareri, T. (2022). Board characteristics and earnings management. Does firm size matter? Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2088573
Habib, A., Ranasinghe, D., Wu, J. Y., Biswas, P. K., & Ahmad, F. (2022). Real earnings management: A review of the international literature. Accounting and Finance, 62(4), 4279–4344. https://doi.org/10.1111/acfi.12968
Huang, H. L., Liang, L. W., Chang, H. Y., & Hsu, H. Y. (2021). The influence of earnings management and board characteristics on company efficiency. Sustainability (Switzerland), 13(21). https://doi.org/10.3390/su132111617
Jalan, A., Badrinath, S. G., & Al-Gamrh, B. (2020). Women on audit committees and the relationship between related party transactions and earnings management. Strategic Change, 29(3), 389–406. https://doi.org/10.1002/jsc.2337
Karina, R., & Sufiana, S. (2020). Pengaruh Efektivitas Komite Audit, Kualitas Audit Dan Efektivitas Dewan Direksi Terhadap Manajemen Laba. Journal of Applied Managerial Accounting, 4(1), 42–59. https://doi.org/10.30871/jama.v4i1.1925
Li, X. J., Ahmed, R., Than, E. T., Ishaque, M., & Huynh, T. L. D. (2021). Gender diversity of boards and executives on real earnings management in the bull or bear period: Empirical evidence from China. International Journal of Finance and Economics. https://doi.org/10.1002/ijfe.2562
Liebrida, J., & Maria. (2022). Pengaruh Tata Kelola Perusahaan, Struktur Kepemilikan, dan Direksi Wanita Pada Manajemen Laba. E-JURNAL AKUNTANSI TSM, 2(3), 39–52.
Maglio, R., Rey, A., Agliata, F., & Lombardi, R. (2020). Connecting earnings management and corporate social responsibility: A renewed perspective. Corporate Social Responsibility and Environmental Management, 27(2), 1108–1116. https://doi.org/10.1002/csr.1868
Mardianto, & Susanti, D. (2022). Pengaruh Direksi Wanita Terhadap Manajemen Laba. Jurnal Akuntansi Bisnis, 20(2).
Mnif, Y., & Cherif, I. (2020). Female board directorship and earnings management. Pacific Accounting Review, 33(1), 114–141. https://doi.org/10.1108/PAR-04-2020-0049
Nani. (2022). Step by Step Analisis Regresi Data Panel Menggunakan Eviews. Visi Intelegensia.
Nekhili, M., Javed, F., & Nagati, H. (2022). Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management. Journal of Business Ethics, 177(2), 233–260. https://doi.org/10.1007/s10551-021-04757-9
Ongsakul, V., Jiraporn, P., & Kim, Y. S. (2020). The effect of earnings management on shareholder value and the role of board gender diversity: Evidence from terrorism. Pacific Accounting Review, 32(3), 323–334. https://doi.org/10.1108/PAR-09-2019-0110
Orazalin, N. (2020). Board gender diversity, corporate governance, and earnings management: Evidence from an emerging market. Gender in Management, 35(1), 37–60. https://doi.org/10.1108/GM-03-2018-0027
Pamela, M., & Geraldina, I. (2021). Pengaruh Keberadaan Direktur Utama dan Direktur Keuangan Wanita Terhasap Kualitas Laba. Jurnal Akuntansi Dan Bisnis Indonesia, 2(2), 85–100.
Putri, H. J. (2021). Kualitas Audit, Profitabilitas, Leverage dan Manajemen Laba Riil. Jurnal Ilmiah Akuntansi Dan Humanika, 11(2).
Raharjo, K. (2022). Eksekutif wanita, struktur kepemilikan, dan manajemen laba. Jurnal Ilmiah Akuntansi Dan Keuangan, 5(5). www.idx.co.id
Rajeevan, S., & Ajward, R. (2020). Board characteristics and earnings management in Sri Lanka. Journal of Asian Business and Economic Studies, 27(1), 2–18. https://doi.org/10.1108/JABES-03-2019-0027
Ramadan, G. R. (2021). Board Of Directors Gender Diversity And Real Earnings Management: Does Female Board Of Director Matter? Jurnal Reviu Akuntansi Dan Keuangan, 11(2), 306–320. https://doi.org/10.22219/jrak.v11i2.15915
Razak, B., & Helmy Herlina. (2020). Pengaruh Dewan Direksi Wanita, Dewan Komisaris Wanita Dan Kualitas Pengungkapan Corporate Social Responsibility Terhadap Manajemen Laba (Studi Empiris pada Perusahaan yang Terdaftar di BEI dan Menerbitkan Laporan Keberlanjutan Tahun 2015-2018). Jurnal Eksplorasi Akuntansi, 2(4).
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335–370. https://doi.org/10.1016/j.jacceco.2006.01.002
Samsiah, S., Primta Surbakti, L., Akuntansi, J., & Ekonomi dan Bisnis, F. (2022). Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2017-2019. Management, Accounting and Technology (JEMATech), 5(2). https://doi.org/10.32500/jematech.v5i2.1983
Sitanggang, R. P., Karbhari, Y., Matemilola, B. T., & Ariff, M. (2020). Audit quality and real earnings management: evidence from the UK manufacturing sector. International Journal of Managerial Finance, 16(2), 165–181. https://doi.org/10.1108/IJMF-03-2018-0095
Sulhia, B. A. (2021). ANALISIS PENGARUH FEMALE EXECUTIVE TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018). Jurnal RIsma, 1(3).
Suwarsini, L. (2021). THE EFFECT OF THE BOARDS DIRECTORS AND WOMEN AUDIT COMMITTEE ON EARNINGS MANAGEMENT. JURNAL ILMIAH MANAJEMEN BISNIS DAN INOVASI UNIVERSITAS SAM RATULANGI, 8(3), 593–612.
Umer, R., Abbas, N., Hussain, S., & Naveed. (2021). The Gender Diversity and Earnings Management Practices: Evidence from Pakistan. CIity University Research Journal, 10(2). http://cusitjournals.com/index.php/CURJ
Zalata, A. M., Ntim, C. G., Alsohagy, M. H., & Malagila, J. (2022). Gender diversity and earnings management: the case of female directors with financial background. Review of Quantitative Finance and Accounting, 58(1), 101–136. https://doi.org/10.1007/s11156-021-00991-4

References

Agung, I. G. N. (2021). Applications of Quantile Regression of Experimental and Cross Section Data using EViews Applications on Experimental and Cross. Wiley.

Al-Absy, M. S. M. (2022). Board Chairman Characteristics and Real Earnings Management. Sustainability (Switzerland), 14(22). https://doi.org/10.3390/su142215025

Ali Aribi, Z., Kostov, P., & Aghab, E. (2021). Does female human capital constrain earning management: The case of the United Kingdom. Business Ethics, Environment and Responsibility, 30(4), 588–603. https://doi.org/10.1111/beer.12360

Alquhaif, A. S., Latif, R. A., & Chandren, S. (2017). Women in Board of Directors and Real Earnings Management: Accretive Share Buyback in Malaysia. Asian Journal of Finance & Accounting, 9(2), 48. https://doi.org/10.5296/ajfa.v9i2.11752

Alves, S. (2023). Gender diversity on corporate boards and earnings management: Evidence for European Union listed firms. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2193138

Arioglu, E. (2020). The affiliations and characteristics of female directors and earnings management: evidence from Turkey. Managerial Auditing Journal, 35(7), 927–953. https://doi.org/10.1108/MAJ-07-2019-2364

Cho, S., & Chung, C. (2022). Board Characteristics and Earnings Management: Evidence from the Vietnamese Market. Journal of Risk and Financial Management, 15. https://doi.org/https://doi.org/10.3390/jrfm15090395

Dechow, P. M., Ge, W., & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50, 344–401.

Edita, R., Anastasius, Y., & Cahyanto, D. (2021). PENGARUH DIREKTUR WANITA, TATA KELOLA, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA. E-JURNAL AKUNTANSI TSM, 1(2), 257–272. http://jurnaltsm.id/index.php/EJATSM

Fitroni, N. A., & Feliana, Y. K. (2022). PENGARUH KERAGAMAN GENDER PADA DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA. Akuntansi Dan Teknologi Informasi, 15(1), 8–21. https://doi.org/10.24123/jati.v15i1.4575

Githaiga, P. N., Muturi Kabete, P., & Caroline Bonareri, T. (2022). Board characteristics and earnings management. Does firm size matter? Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2088573

Habib, A., Ranasinghe, D., Wu, J. Y., Biswas, P. K., & Ahmad, F. (2022). Real earnings management: A review of the international literature. Accounting and Finance, 62(4), 4279–4344. https://doi.org/10.1111/acfi.12968

Huang, H. L., Liang, L. W., Chang, H. Y., & Hsu, H. Y. (2021). The influence of earnings management and board characteristics on company efficiency. Sustainability (Switzerland), 13(21). https://doi.org/10.3390/su132111617

Jalan, A., Badrinath, S. G., & Al-Gamrh, B. (2020). Women on audit committees and the relationship between related party transactions and earnings management. Strategic Change, 29(3), 389–406. https://doi.org/10.1002/jsc.2337

Karina, R., & Sufiana, S. (2020). Pengaruh Efektivitas Komite Audit, Kualitas Audit Dan Efektivitas Dewan Direksi Terhadap Manajemen Laba. Journal of Applied Managerial Accounting, 4(1), 42–59. https://doi.org/10.30871/jama.v4i1.1925

Li, X. J., Ahmed, R., Than, E. T., Ishaque, M., & Huynh, T. L. D. (2021). Gender diversity of boards and executives on real earnings management in the bull or bear period: Empirical evidence from China. International Journal of Finance and Economics. https://doi.org/10.1002/ijfe.2562

Liebrida, J., & Maria. (2022). Pengaruh Tata Kelola Perusahaan, Struktur Kepemilikan, dan Direksi Wanita Pada Manajemen Laba. E-JURNAL AKUNTANSI TSM, 2(3), 39–52.

Maglio, R., Rey, A., Agliata, F., & Lombardi, R. (2020). Connecting earnings management and corporate social responsibility: A renewed perspective. Corporate Social Responsibility and Environmental Management, 27(2), 1108–1116. https://doi.org/10.1002/csr.1868

Mardianto, & Susanti, D. (2022). Pengaruh Direksi Wanita Terhadap Manajemen Laba. Jurnal Akuntansi Bisnis, 20(2).

Mnif, Y., & Cherif, I. (2020). Female board directorship and earnings management. Pacific Accounting Review, 33(1), 114–141. https://doi.org/10.1108/PAR-04-2020-0049

Nani. (2022). Step by Step Analisis Regresi Data Panel Menggunakan Eviews. Visi Intelegensia.

Nekhili, M., Javed, F., & Nagati, H. (2022). Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management. Journal of Business Ethics, 177(2), 233–260. https://doi.org/10.1007/s10551-021-04757-9

Ongsakul, V., Jiraporn, P., & Kim, Y. S. (2020). The effect of earnings management on shareholder value and the role of board gender diversity: Evidence from terrorism. Pacific Accounting Review, 32(3), 323–334. https://doi.org/10.1108/PAR-09-2019-0110

Orazalin, N. (2020). Board gender diversity, corporate governance, and earnings management: Evidence from an emerging market. Gender in Management, 35(1), 37–60. https://doi.org/10.1108/GM-03-2018-0027

Pamela, M., & Geraldina, I. (2021). Pengaruh Keberadaan Direktur Utama dan Direktur Keuangan Wanita Terhasap Kualitas Laba. Jurnal Akuntansi Dan Bisnis Indonesia, 2(2), 85–100.

Putri, H. J. (2021). Kualitas Audit, Profitabilitas, Leverage dan Manajemen Laba Riil. Jurnal Ilmiah Akuntansi Dan Humanika, 11(2).

Raharjo, K. (2022). Eksekutif wanita, struktur kepemilikan, dan manajemen laba. Jurnal Ilmiah Akuntansi Dan Keuangan, 5(5). www.idx.co.id

Rajeevan, S., & Ajward, R. (2020). Board characteristics and earnings management in Sri Lanka. Journal of Asian Business and Economic Studies, 27(1), 2–18. https://doi.org/10.1108/JABES-03-2019-0027

Ramadan, G. R. (2021). Board Of Directors Gender Diversity And Real Earnings Management: Does Female Board Of Director Matter? Jurnal Reviu Akuntansi Dan Keuangan, 11(2), 306–320. https://doi.org/10.22219/jrak.v11i2.15915

Razak, B., & Helmy Herlina. (2020). Pengaruh Dewan Direksi Wanita, Dewan Komisaris Wanita Dan Kualitas Pengungkapan Corporate Social Responsibility Terhadap Manajemen Laba (Studi Empiris pada Perusahaan yang Terdaftar di BEI dan Menerbitkan Laporan Keberlanjutan Tahun 2015-2018). Jurnal Eksplorasi Akuntansi, 2(4).

Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335–370. https://doi.org/10.1016/j.jacceco.2006.01.002

Samsiah, S., Primta Surbakti, L., Akuntansi, J., & Ekonomi dan Bisnis, F. (2022). Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2017-2019. Management, Accounting and Technology (JEMATech), 5(2). https://doi.org/10.32500/jematech.v5i2.1983

Sitanggang, R. P., Karbhari, Y., Matemilola, B. T., & Ariff, M. (2020). Audit quality and real earnings management: evidence from the UK manufacturing sector. International Journal of Managerial Finance, 16(2), 165–181. https://doi.org/10.1108/IJMF-03-2018-0095

Sulhia, B. A. (2021). ANALISIS PENGARUH FEMALE EXECUTIVE TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018). Jurnal RIsma, 1(3).

Suwarsini, L. (2021). THE EFFECT OF THE BOARDS DIRECTORS AND WOMEN AUDIT COMMITTEE ON EARNINGS MANAGEMENT. JURNAL ILMIAH MANAJEMEN BISNIS DAN INOVASI UNIVERSITAS SAM RATULANGI, 8(3), 593–612.

Umer, R., Abbas, N., Hussain, S., & Naveed. (2021). The Gender Diversity and Earnings Management Practices: Evidence from Pakistan. CIity University Research Journal, 10(2). http://cusitjournals.com/index.php/CURJ

Zalata, A. M., Ntim, C. G., Alsohagy, M. H., & Malagila, J. (2022). Gender diversity and earnings management: the case of female directors with financial background. Review of Quantitative Finance and Accounting, 58(1), 101–136. https://doi.org/10.1007/s11156-021-00991-4

Pengaruh Struktur Dewan Terhadap Manajemen Laba Akrual Dan Riil

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