PENGARUH INDEPENDENT BOARD DAN FAMILY CONTROL TERHADAP TINGKAT EARNINGS MANAGEMENT PADA BADAN USAHA SEKTOR TERSIER TERCATAT DI BEI PERIODE 2011-2013

  • Ericka Nova Suciatno Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
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Keywords: manajemen laba, dewan komisaris independen, kontrol family

Abstract

Penelitian ini bertujuan untuk mengetahui apakah independent board akan dapat mengurangi aktivitas earnings management perusahaan. Selain itu peneliti juga menguji apakah family control dalam perusahaan akan memoderasi pengaruh independent board terhadap earnings management pada badan usaha sektor tersier yang terdaftar di BEI periode 2011-2013. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda. Aktivitas earnings management dapat diukur melalui discretionary accruals dimana manajemen perusahaan dapat melakukan manipulasi terkait laporan keuangan. Beberapa penelitian menggunakan Model Jones (1991) yang dimodifikasi untuk mengukur discreationary accruals. Jaggi et al. (2009) menggunakan Modified Jones Model by Dechow (1995) untuk mengukur aktivitas earnings management melalui tingkat discretionary accruals perusahaan. Perusahaan yang digunakan sebagai obyek pada penelitian ini adalah badan usaha sektor tersier yang terdaftar di BEI periode 2011-2013. Hasil penelitian ini menemukan bahwa independent board dan family control tidak memiliki pengaruh yang signifikan terhadap tingkat aktivitas earnings management yang diproksikan dengan discretionary accruals. Hal ini dapat terjadi karena penerapan corporate governance yang cenderung hanya diterapkan untuk sekedar memenuhi peraturan oleh perusahaan-perusahaan di Indonesia. Selain itu tingkat pengungkapan dan transparansi perusahaanperusahaan di Indonesia juga cenderung kurang sehingga dapat mengurangi keakuratan data yang diperoleh peneliti.  

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Published
2016-03-01
Issue
Vol. 5 No. 1 (2016): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Akuntansi (AK)

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