PENGARUH CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT SEBELUM DAN SETELAH IFRS
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Abstract
Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan efektivitas dari ukuran dewan komisaris, keberadaan dewan komisaris independen, dan keberadaan komite audit dengan latar belakang keuangan dalam mengurangi kecenderungan earnings management. Dalam penelitian ini, earnings management menggunakan proksi AWCA (Abnormal Working Capital Accruals) dan SPOS (Small Positive Earnings). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode analisis regresi linier berganda. Penelitian ini mengunakan sampel badan usaha sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2009-2012. Jumlah data yang digunakan dalam penelitian ini sebanyak 292 badan usaha. Berdasarkan hasil pengujian, ditemukan bahwa ukuran dewan komisaris dan keberadaan komite audit dengan latar belakang keuangan tidak mampu mengurangi kecenderungan earnings management. Bahkan, justru meningkatkan earnings management setelah IFRS. Keberadaan dewan komisaris independen juga tidak berpengaruh signifikan dalam mengurangi kecenderungan earnings management. Selain itu, ditemukan pula adanya hubungan yang signifikan negatif antara persentase kepemilikan saham oleh pemegang saham utama dengan SPOS (proksi earnings management). Ini menunjukkan bahwa persentase kepemilikan saham yang besar oleh pemegang saham utama dapat mengurangi kecenderungan earnings management.
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