Manajemen Laba Perbankan Di Indonesia: Peran Dewan Direksi
Main Article Content
Manajemen laba merupakan upaya manajer untuk memengaruhi informasi laporan keuangan dengan tujuan mengelabuipihak yang berkepentingan dalam menilai kinerja operasional perusahaan. Penelitian ini bertujuan untuk menguji pengaruh konservatisme akuntansi, pengungkapan tanggung jawab sosial perusahaan, efektivitas dewan direksi, efektivitas komite audit, arus kas operasi, dan kepemilikan manajerial terhadap manajemen laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Metode penentuan sampel menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 120 perusahaan. Teknik analisis data menggunakan analisis regresi linier berganda dengan alat bantu statistik SPSS 23. Hasil penelitian menunjukkan bahwa efektivitas dewan direksi berpengaruh negatif terhadap manajemen laba, sedangkan konservatisme akuntansi, pengungkapan tanggung jawab sosial perusahaan, efektivitas komite audit, arus kas operasi, dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba.
Keywords:
Manajemen Laba, Konservatisme Akuntansi, Pengungkapan Tanggung Jawab Sosial Perusahaan, Efektivitas Dewan Direksi, Efektivitas Komite Audit
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Boachie, C., & Tetteh, J. E. (2021). Do creditors value corporate social responsibility disclosure? Evidence from Ghana. International Journal of Ethics and Systems.
Diany, Y. A., & Ratmono, D. (2014). Determinan Kecurangan Laporan Keuangan: Pengujian Teori Fraud Triangle. Diponegoro Journal of Accounting, 3(2), 1048–1056. https://ejournal3.undip.ac.id/index.php/accounting/article/view/6186
Eisenhardt, K. (1989). Teori Portofolio dan Analisis Investasi (Edisi ke 10). Academy of Management Review, 14(1), 57–74.
García‐Sánchez, I., Hussain, N., Khan, S. A., & Martínez‐Ferrero, J. (2020). Managerial entrenchment, corporate social responsibility, and earnings management. Corporate Social Responsibility and Environmental Management, 27(4), 1818–1833.
Ghozali, I. (2016). Aplikasi Analisis Multivarietie IBM SPSS 23. Badan Penerbit Universitas Diponegoro.
Goh, C., Lim, C. Y., & Ow Yong, K. (2021). The impact of the IFRS 9 expected loss approach on accounting conservatism. Accountancy Business and the Public Interest, 20, 426.
Hastuti, C. (2019). Pengaruh Arus Kas Bebas, Arus Kas Operasi, Kepemilikan Manajerial, Leverage Keuangan Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal AKBIS Media Riset Akuntansi Dan Bisnis, 3(1), 11–26.
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Hastuti, S., Setiawan, D., & Widagdo, A. K. (2020). Substitution between accrual and real earnings management: The role of independent commissioners and audit committee. Jurnal Keuangan Dan Perbankan, 24(2), 225–240.
Hermawan, A. A. (2009). Pengaruh Efektivitas Dewan Komisaris dan Efektivitas Komite Audit, Kepemilikan Keluarga, dan Peran Monitoring Bank Terhadap Kandungan Informasi Laba. Universitas Indonesia.
Indriastuti, M., & Chariri, A. (2021). Integrating Corporate Social Responsibility Disclosure and Environmental Performance for Firm Value: An Indonesia Study. Conference on Complex, Intelligent, and Software Intensive Systems, 435–445.
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Lestari, E., & Murtanto, M. (2018). Pengaruh Efektivitas Dewan Komisaris Dan Komite Audit, Struktur Kepemilikan, Dan Kualitas Audit Terhadap Manajemen Laba. Media Riset Akuntansi, Auditing & Informasi, 17(2), 97. https://doi.org/10.25105/mraai.v17i2.2063
Moy, M., Heaney, R., Tarca, A., & van Zyl, W. (2020). Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries. Journal of Contemporary Accounting & Economics, 16(3), 100214.
Palacios-Manzano, M., Gras-Gil, E., & Santos-Jaen, J. M. (2021). Corporate social responsibility and its effect on earnings management: an empirical research on Spanish firms. Total Quality Management & Business Excellence, 32(7–8), 921–937.
Paolone, F., Albahloul, M., & Tiscini, R. (2021). Accounting conservatism and income smoothing practices in EU food and drink industry. British Food Journal.
Prayanthi, I., & Laurens, C. N. (2020). Pengaruh Dewan Direksi, Komisaris Independen, Dan Komite Audit Terhadap Kinerja Keuangan Pada Sektor Makanan Dan Minuman. Klabat Journal of Management, 1(1), 66–89.
Riyanto, A., Adriani, A., & Norlena. (2021). Pengaruh Mekanisme Good Corporate Governance Dan Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Praktik Manajemen Laba. Jurnal Ekonomika : Manajemen, Akuntansi, Dan Perbankan Syari’ah, 10(1), 27–48. https://doi.org/10.24903/je.v10i1.1212
Santi, D. K., & Wardani, D. K. (2018). Pengaruh Tax Planning, Ukuran Perusahaan, Corporate Social Responsibility (Csr) Terhadap Manajemen Laba. Jurnal Akuntansi, 6(1), 11–24. https://doi.org/10.24964/ja.v6i1.536
Saona, P., Muro, L., & Alvarado, M. (2020). How do the ownership structure and board of directors’ features impact earnings management? The Spanish case. Journal of International Financial Management & Accounting, 31(1), 98–133.
Saputri, E. D., & Mulyati, H. (2020). Pengaruh Konservatisme Akuntansi , Kepemilikan Manajerial dan Leverage Terhadap Manajemen Laba. Akuntabel, 17(1), 109–114.
Sari, M. R., Djohanputro, B., & Kountur, R. (2021). Past performance and earnings management: the effect of free cash flow. The Journal of Asian Finance, Economics and Business, 8(1), 37–43.
Savitri, E. (2016). Konservatisme Akuntansi: Cara Pengukuran, Tinjauan Empiris dan Faktor-Faktor yang Mempengaruhinya. Konservatisme Akuntansi: Cara Pengukuran, Tinjauan Empiris Dan Faktor-Faktor Yang Mempengaruhinya, 103.
Savitri, E., Andreas, A., Syahza, A., Gumanti, T. A., & Abdullah, N. H. N. (2020). Corporate governance mechanism and financial performance: Role of earnings management. Entrepreneurship and Sustainability Issues, 7(4), 3395.
Setiawan, D., Prabowo, R., Arnita, V., & Wibawa, A. (2019). Does corporate social responsibility affect earnings management? Evidence from the Indonesian banking industry. Verslas: Teorija Ir Praktika/Business: Theory and Practice, 20, 372–378.
Setiawan, D., Taib, F. M., Phua, L.-K., & Chee, H.-K. (2019). IFRS and earnings management in Indonesia: The effect of independent commissioners. International Journal of Business and Society, 20(1), 37–59.
Setiawati, L., & Na’im, A. (2000). Manajemen laba. Jurnal Ekonomi Dan Bisnis Indonesia, 15(4), 424–441.
Sufiana, & Karina, R. (2020). Pengaruh Efektivitas Komite Audit, Kualitas Audit, dan Efektivitas Dewan Direksi Terhadap Manajamen Laba. Journal of Applied Managerial Accounting, 4(1), 42–59.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&D, cetakan ke-25. Alfabeta.
Suprianto, E., Rahmawati, R., Setiawan, D., & Aryani, Y. A. (2019). Controlling generation of family firms and earnings management in Indonesia: The role of accounting experts of audit committees. Journal of International Studies, 12(3).
Vidyari, H., & Sugiarto, S. (2018). The Determinant of Accounting Conservatism on Manufacturing Companies in Indonesia. Accounting Analysis Journal, 7(1), 1–9. https://doi.org/10.15294/aaj.v7i1.20433
Warislan, P., Putra, W. E., & Tiswiyanti, W. (2018). Pengaruh Konservatisme Akuntansi dan Pengungkapan Corporate Social Responsibility (CSR) Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2015-2017). Jurnal Akuntansi Dan Auditing, 15(2), 221–243.
Wati, E., & Juliesti, J. (2021). Pengaruh Pengungkapan Tanggung Jawab Sosial, Efektivitas Dewan Direksi, Efektivitas Komite Audit dan Arus Kas Operasi terhadap Manajemen Laba. CoMBInES-Conference on Management …, 1(1), 1566–1575.
Zahra, S. A., Priem, R. L., & Rasheed, A. A. (2005). The antecedents and consequences of top management fraud. Journal of Management, 31(6), 803–828. https://doi.org/10.1177/0149206305279598
Anzelya, Y., & Kurniawati. (2020). Pengaruh Efektivitas Komite Audit, Kualitas Internal dan Eksternal Audit Terhadap Manajemen Laba Riil. Journal Online Insan Akuntansi, 5(1).
Arjuna, B. J. P., & Bernawati, Y. (2020). Etika Akuntan Perusahaan dalam Praktik Manajemen Laba Ditinjau dari “Kauffshandlung und Wucher.” E-Jurnal Akuntansi, 30(8), 1997. https://doi.org/10.24843/eja.2020.v30.i08.p08
Asiah, N., Haryanti, S., & Zulkarnain, Z. (2020). Penerapan Prinsip-Prinsip Good Corporate Governance pada Program Corporate Social Responsibility. Winter Journal: Imwi Student Research Journal, 1(1), 9–21.
Boachie, C., & Tetteh, J. E. (2021). Do creditors value corporate social responsibility disclosure? Evidence from Ghana. International Journal of Ethics and Systems.
Diany, Y. A., & Ratmono, D. (2014). Determinan Kecurangan Laporan Keuangan: Pengujian Teori Fraud Triangle. Diponegoro Journal of Accounting, 3(2), 1048–1056. https://ejournal3.undip.ac.id/index.php/accounting/article/view/6186
Eisenhardt, K. (1989). Teori Portofolio dan Analisis Investasi (Edisi ke 10). Academy of Management Review, 14(1), 57–74.
García‐Sánchez, I., Hussain, N., Khan, S. A., & Martínez‐Ferrero, J. (2020). Managerial entrenchment, corporate social responsibility, and earnings management. Corporate Social Responsibility and Environmental Management, 27(4), 1818–1833.
Ghozali, I. (2016). Aplikasi Analisis Multivarietie IBM SPSS 23. Badan Penerbit Universitas Diponegoro.
Goh, C., Lim, C. Y., & Ow Yong, K. (2021). The impact of the IFRS 9 expected loss approach on accounting conservatism. Accountancy Business and the Public Interest, 20, 426.
Hastuti, C. (2019). Pengaruh Arus Kas Bebas, Arus Kas Operasi, Kepemilikan Manajerial, Leverage Keuangan Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal AKBIS Media Riset Akuntansi Dan Bisnis, 3(1), 11–26.
Hastuti, C. S. F., Arfan, M., & Diantimala, Y. (2018). The Influence of Free Cash Flow and Operating Cash Flow on Earnings Management at Manufacturing Firms Listed in the Indonesian Stock Exchange. International Journal of Academic Research in Business and Social Sciences, 8(9), 1133–1146. https://doi.org/10.6007/ijarbss/v8-i9/4686
Hastuti, S., Setiawan, D., & Widagdo, A. K. (2020). Substitution between accrual and real earnings management: The role of independent commissioners and audit committee. Jurnal Keuangan Dan Perbankan, 24(2), 225–240.
Hermawan, A. A. (2009). Pengaruh Efektivitas Dewan Komisaris dan Efektivitas Komite Audit, Kepemilikan Keluarga, dan Peran Monitoring Bank Terhadap Kandungan Informasi Laba. Universitas Indonesia.
Indriastuti, M., & Chariri, A. (2021). Integrating Corporate Social Responsibility Disclosure and Environmental Performance for Firm Value: An Indonesia Study. Conference on Complex, Intelligent, and Software Intensive Systems, 435–445.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Fnance Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kurniawansyah, D. (2018). Apakah Manajemen Laba Termasuk Kecurangan? Analisis Literatur. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 4(3).
Lestari, E., & Murtanto, M. (2018). Pengaruh Efektivitas Dewan Komisaris Dan Komite Audit, Struktur Kepemilikan, Dan Kualitas Audit Terhadap Manajemen Laba. Media Riset Akuntansi, Auditing & Informasi, 17(2), 97. https://doi.org/10.25105/mraai.v17i2.2063
Moy, M., Heaney, R., Tarca, A., & van Zyl, W. (2020). Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries. Journal of Contemporary Accounting & Economics, 16(3), 100214.
Palacios-Manzano, M., Gras-Gil, E., & Santos-Jaen, J. M. (2021). Corporate social responsibility and its effect on earnings management: an empirical research on Spanish firms. Total Quality Management & Business Excellence, 32(7–8), 921–937.
Paolone, F., Albahloul, M., & Tiscini, R. (2021). Accounting conservatism and income smoothing practices in EU food and drink industry. British Food Journal.
Prayanthi, I., & Laurens, C. N. (2020). Pengaruh Dewan Direksi, Komisaris Independen, Dan Komite Audit Terhadap Kinerja Keuangan Pada Sektor Makanan Dan Minuman. Klabat Journal of Management, 1(1), 66–89.
Riyanto, A., Adriani, A., & Norlena. (2021). Pengaruh Mekanisme Good Corporate Governance Dan Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Praktik Manajemen Laba. Jurnal Ekonomika : Manajemen, Akuntansi, Dan Perbankan Syari’ah, 10(1), 27–48. https://doi.org/10.24903/je.v10i1.1212
Santi, D. K., & Wardani, D. K. (2018). Pengaruh Tax Planning, Ukuran Perusahaan, Corporate Social Responsibility (Csr) Terhadap Manajemen Laba. Jurnal Akuntansi, 6(1), 11–24. https://doi.org/10.24964/ja.v6i1.536
Saona, P., Muro, L., & Alvarado, M. (2020). How do the ownership structure and board of directors’ features impact earnings management? The Spanish case. Journal of International Financial Management & Accounting, 31(1), 98–133.
Saputri, E. D., & Mulyati, H. (2020). Pengaruh Konservatisme Akuntansi , Kepemilikan Manajerial dan Leverage Terhadap Manajemen Laba. Akuntabel, 17(1), 109–114.
Sari, M. R., Djohanputro, B., & Kountur, R. (2021). Past performance and earnings management: the effect of free cash flow. The Journal of Asian Finance, Economics and Business, 8(1), 37–43.
Savitri, E. (2016). Konservatisme Akuntansi: Cara Pengukuran, Tinjauan Empiris dan Faktor-Faktor yang Mempengaruhinya. Konservatisme Akuntansi: Cara Pengukuran, Tinjauan Empiris Dan Faktor-Faktor Yang Mempengaruhinya, 103.
Savitri, E., Andreas, A., Syahza, A., Gumanti, T. A., & Abdullah, N. H. N. (2020). Corporate governance mechanism and financial performance: Role of earnings management. Entrepreneurship and Sustainability Issues, 7(4), 3395.
Setiawan, D., Prabowo, R., Arnita, V., & Wibawa, A. (2019). Does corporate social responsibility affect earnings management? Evidence from the Indonesian banking industry. Verslas: Teorija Ir Praktika/Business: Theory and Practice, 20, 372–378.
Setiawan, D., Taib, F. M., Phua, L.-K., & Chee, H.-K. (2019). IFRS and earnings management in Indonesia: The effect of independent commissioners. International Journal of Business and Society, 20(1), 37–59.
Setiawati, L., & Na’im, A. (2000). Manajemen laba. Jurnal Ekonomi Dan Bisnis Indonesia, 15(4), 424–441.
Sufiana, & Karina, R. (2020). Pengaruh Efektivitas Komite Audit, Kualitas Audit, dan Efektivitas Dewan Direksi Terhadap Manajamen Laba. Journal of Applied Managerial Accounting, 4(1), 42–59.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&D, cetakan ke-25. Alfabeta.
Suprianto, E., Rahmawati, R., Setiawan, D., & Aryani, Y. A. (2019). Controlling generation of family firms and earnings management in Indonesia: The role of accounting experts of audit committees. Journal of International Studies, 12(3).
Vidyari, H., & Sugiarto, S. (2018). The Determinant of Accounting Conservatism on Manufacturing Companies in Indonesia. Accounting Analysis Journal, 7(1), 1–9. https://doi.org/10.15294/aaj.v7i1.20433
Warislan, P., Putra, W. E., & Tiswiyanti, W. (2018). Pengaruh Konservatisme Akuntansi dan Pengungkapan Corporate Social Responsibility (CSR) Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2015-2017). Jurnal Akuntansi Dan Auditing, 15(2), 221–243.
Wati, E., & Juliesti, J. (2021). Pengaruh Pengungkapan Tanggung Jawab Sosial, Efektivitas Dewan Direksi, Efektivitas Komite Audit dan Arus Kas Operasi terhadap Manajemen Laba. CoMBInES-Conference on Management …, 1(1), 1566–1575.
Zahra, S. A., Priem, R. L., & Rasheed, A. A. (2005). The antecedents and consequences of top management fraud. Journal of Management, 31(6), 803–828. https://doi.org/10.1177/0149206305279598
