Peranan Sistem Pengendalian Internal dan Interaksinya dengan Proporsi Dewan Komisaris Independen Terhadap Praktik Manajemen Laba
Abstract
Penelitian ini menganalisis pengaruh sistem pengendalian internal terhadap manajemen laba dengan proporsi dewan komisaris independen sebagai variabel moderasi. Analisis data yang digunakan mencakup analisis statistika deskriptif dan regresi logistik menggunakan PROCESS macro v4.1 di software SPSS versi 25. Berdasarkan penetapan kriteria-kriteria penelitian, didapatkan sebanyak 33 perusahaan yang terdiri dari 16 perusahaan sektor kesehatan dengan 64 data sampel dan 17 perusahaan sektor transportasi dengan 67 data sampel. Melalui pengujian hipotesis, ditemukan hasil bahwa variabel sistem pengendalian internal menurunkan praktik manajemen laba serta variabel proporsi dewan komisaris independen memoderasi pengaruh sistem pengendalian internal terhadap manajemen laba.
Kata Kunci: Sistem Pengendalian Internal; Manajemen Laba; Proporsi Dewan Komisaris Independen
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References
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Anggraini, B., Hariyanti, W., & Siddiq Faiz Rahman. (2021). Pengaruh Corporate Governance Terhadap Manajemen Laba Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Pada Perusahaan Transportasi di Indonesia Tahun 2017-2019). Jurnal Ilmiah Edunomika, 5(2).
Beneish, M. D., Lee, C. M. C., & Nichols, D. C. (2013). Earnings Manipulation and Expected Returns. Financial Analysts Journal, 69(2), 57–82.
Christiani, I., & Nugrahanti, Y. W. (2014). Pengaruh Kualitas Audit Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan, 16(1). https://doi.org/10.9744/jak.16.1.52-62
Daniri, A. (2005). Good Corporate Governance: Konsep dan Penerapannya Dalam Konteks Indonesia. PT. Ray Indonesia.
Duca, A. lo. (2021). Hypothesis Tests Explained. Towards Data Science.
Ernawati, L., & Anggraini, N. (2020). Pengaruh Komisaris Independen Dan Dewan Pengawas Syariah Terhadap Manajemen Laba (Studi Pada Bank Umum Syariah di Indonesia). Al-Mal: Jurnal Akuntansi Dan Keuangan Islam, 1(1), 61–70. https://doi.org/10.24042/al-mal.v1i1.5319
Gunawan, & Situmorang, E. M. (2016). Pengaruh Dewan Komisaris, Kepemilikan Manajerial dan Komite Audit terhadap Manajemen Laba pada Perusahaan Bumn di Bursa Efek Indonesia Periode Tahun 2011-2015. Jurnal Ekonomi, Manajemen, Dan Perbankan, 2(2). www.bumn.go.id
Hadi, F., & Afriyenti, M. (2022). Pengaruh Internal Control dan Audit Eksternal terhadap Manajemen Laba Akrual dan Riil. Jurnal Ekplorasi Akuntansi, 4(1), 111–130. https://doi.org/10.24036/jea.v4i1.480
Haniffa, R. M., & Cooke, T. E. (2012). Culture, Corporate Governance and Disclosure in Malaysian Corporations. Abacus, 38(3), 317–349. https://doi.org/10.1111/1467-6281.00112
Hayes, A. F. (2022). Introduction to Mediation, Moderation, and Conditional Process Analysis (3rd ed.). The Guilford Press.
Hidayat, D. C., & Triyono. (2022). Pendeteksian Financial Statement Fraud Menggunakan Fraud Pentagon Pada Perusahaan Pertambangan Terdaftar di BEI Tahun 2018-2020. Jurnal Riset Akuntansi Politala, 5(1), 15–27.
Huynh, Q. L. (2020). A Triple of Corporate Governance, Social Responsibility and Earnings Management. The Journal of Asian Finance, Economics and Business, 7(3), 29–40. https://doi.org/10.13106/jafeb.2020.vol7.no3.29
Laerd Statistics. (n.d.). Descriptive and Inferential Statistics.
McLeod, S. (2019). What are Independent and Dependent Variables?
McNally, S. (2013). The 2013 COSO Framework & SOX Compliance. In The Association of Accountants and Financial Professionals in Business. The Association of Accountants and Financial Professionals in Business.
Medyawati, H., & Dayanti, A. S. (2016). Pengaruh Ukuran Perusahaan Terhadap Manajemen Laba: Analisis Data Panel. In Jurnal Ekonomi Bisnis (Vol. 21, Issue 3). www.idx.co.id
Merchant, K. A., & Wim, A. (2017). Management Control Systems: Performance Measurement, Evaluation and Incentives (4th ed.). Pearson Education Limited.
Mukhtar, N. (2016). Pengaruh Earning Power, Kecakapan Manajerial dan Employee Stock Ownership Program terhadap Manajemen Laba Riil (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014).
Posey, B. (2021, October). COSO Framework. TechTarget.
Raka, N. (2017). Duties dan Function of Independent Commisioners in Making Our Company’s Governance. Journal of Law, Policy and Globalization , 67.
Ravikiran, A. S. (2022, February 6). Population vs Sample: Definitions, Differences and Examples.
Riyanto, S., & Hatmawan, A. A. (2020). Metode Riset Penelitian Kuantitatif Penelitian di Bidang Manajemen, Teknik, Pendidikan dan Eksperimen. CV Budi Utama.
Santoso, S. (2015). Menguasai Statistik Parametrik. PT Elex Media Komputindo.
Sari, S. P. (2017, December 21). Deteksi Manajemen Laba Dengan Keterandalan Beneish M-Score Model Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia.
Schroeder, R. G., Clark, M. W., & Cathey, J. M. (2014). Financial Accounting Theory and Analysis: Text and Cases (11th ed.). John Wiley & Sons, Inc.
Scott, W. R. (2015). Financial Accounting Theory (7th ed.). Pearson Education.
Tarjo, & Herawati, N. (2015). Application of Beneish M-Score Models and Data Mining to Detect Financial Fraud. Procedia - Social and Behavioral Sciences, 211, 924–930. https://doi.org/10.1016/j.sbspro.2015.11.122
Tsang, T. (2015, February 6). Mediating and Moderating Variables Explained.
Wali, S., & Masmoudi, S. M. (2020). Internal control and real earnings management in the French context. Journal of Financial Reporting and Accounting, 18(2), 363–387. https://doi.org/10.1108/JFRA-09-2019-0117
Weli, & Sjarief, J. (2018). The Effect of Internal Control Disclosure on Financial Information Quality and Market Performance distinguished by the Corporate Governance Index. International Journal of Accounting and Financial Reporting, 8(1), 241–260. https://doi.org/10.5296/ijafr.v8i1.12823
Yang, S., Yang, H., Kwame Nyarko, F., Lu, Z., & Michelle Moyo, N. (2019). Internal Control, External Audit and Earnings Management: Evidence from Chinese Listed Companies. In International Journal of Management Sciences and Business Research (Vol. 8). http://www.ijmsbr.com
Yap, J., Tan, D., & Yong, L. Z. (2020, March 16). Indonesia investment updates – Corporate governance in Indonesia: what you need to know about the Board of Directors and Board of Commissioners. CNPlaw.
Published
2023-01-26
How to Cite
HADINATA, Yostian; OKTORINA, Megawati.
Peranan Sistem Pengendalian Internal dan Interaksinya dengan Proporsi Dewan Komisaris Independen Terhadap Praktik Manajemen Laba.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 1, p. 243-257, jan. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/93695>. Date accessed: 05 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i01.p18.
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