The Effect of Company Size and Good Corporate Governance on Profit Management in Automotive Industry Sub Sector Companies and Registered Components on Bei Period 2017 – 2021

Novien Rialdy

Abstract


Earnings management practices are common in financial reporting, especially for companies listed on the Indonesia Stock Exchange. This is supported by several examples of cases of earnings management practices which are not aligned on one of the automotive industry and components as occuring at PT. Indomobil Sukses International Tbk and PT Indofarma Tbk. Such cases encourage the researcher to conduct a research on the automotive sub-sector industry and their components. The aim of this study is to obtain empirical evidence about the effect of firm size, and good corporate governance (board of directors, independent directors, audit committee) to earnings management. The populations of this study were 12 companies of sub-sector automotive industry and components listed in Indonesia Stock Exchange. Based on purposive sampling method, the samples obtained were 10 companies that have registered in term of the Indonesia Stock Exchange more than 20 years. Data were obtained from the company's financial statements of automotive industry sub-sector companies and their components of 2017-2021. The hypothesis was tested using multiple linear regression analysis.

Keywords: Firm Size, Good Corporate Governance, Profit Management


Full Text:

PDF

References


Eka Nurmala Sari, E. S. (2016). Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Perkebunan di Sumatera Utara). Jurnal Riset Akuntansi Dan Bisnis, 8(2).

Fitriani Saragih, Novien Rialdy, E. P. N. (2021). The Effect of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on Ethical Behavior of Educator Accountants at Private Universities in North Sumatra. Journal of International Conference Proceedings (JICP), 4(2), 349–358.

Hani, S. (2012). Pengaruh karakteristik perusahaan dan corporate governance terhadap pemilihan akuntansi konservatif. Jurnal Riset Akuntansi & Bisnis, 12(1), 1–16.

Irfan, Maya Sari, A. R. H. (2020). DETEMINAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC SEKTOR MANUFAKTUR TERDAFTAR DI BEI. JURNAL MUTIARA AKUNTANSI, 5(2), 1–10. Retrieved from http://e-journal.sari-mutiara.ac.id/index.php/JMA/article/view/1266/1174

Isna Ardila, N. F. (2018). Pengaruh Corporate Social Responsibility Terhadap Profitabilitas dengan Good Corporate Governance sebagai Variabel Moderating. Kumpulan Penelitian Dan Pengabdian Dosen, 1(1). Retrieved from http://publikasiilmiah.umsu.ac.id/index.php/publikasi-ilmiah/article/view/136/100

M.Fuad, Christine H, Nurlela, Sugiarto, P. Y. E. . (2006). Pengantar Bisnis (5th ed.). Jakarta: Gramedia Pustaka Utama.

Noor, D. J. (2011). Metode Penelitian (Cetakan Pe). Jakarta: Kencana Prenada Media Group.

Rialdy, N. (2019). Influence of Return on Equity (ROE), The Price Influence of Return on Equity (ROE), The Price Earnings Ratio (PER) and the Capital Structure of The Company’s Share Price Against the Sub Sectors of Transport Registered in Bursaefek Indonesia (BEI) the Peri. International Journal of Accounting & Finance in Asia Pasific (IJAFAP), 2(3), 46–53. doi:https://doi.org/10.32535/ijafap.v2i3.589

Seprida Hanum. (2021). Analysis of Inventory Turnover and Debt to Equity Ratio in Increasing Profitability in PT. Nusantara IV Plantations, Medan. Journal of International Conference Proceedings (JICP), 4(2), 518–527.

Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatitf dan R&D (Cetakan Ke). Bandung: Alfabeta.

Sujarweni, W. (2014). Metodologi Penelitian. Yogyakarta: Pustaka Baru Press.

Sulistyanto, H. S. (2008). Manajemen Laba: Teori dan Model Empiris (Cetakan Pe). Jakarta: PT. Grasindo.

Sutedi, A. (2011). Good Corporate Governance (Cetakan Pe). Jakarta: Sinar Grafika.

Sutrisno Hadi. (2011). Metodologi Research (Jilid 3). Yogyakarta: Andi.

Syamsul Hadi. (2006). Metodologi Penelitian Kuantitatif untuk Akuntansi dan Keuangan (Cetakan Pe). Yogyakarta: Ekonisia.

Tantri, D. F. (2011). Pengantar Bisnis (Cetakan Ke). Jakarta: PT. Raja Grafindo Persada.

Zulia Hanum, Iskandar Muda, Rina Bukit, M. M. (2019). Implementation of Good University Governance Governance Islamic Private Vocational School in Medan. Journal of International Conference Proceedings (JICP), 2(3), 372–378.




DOI: https://doi.org/10.32535/jicp.v5i2.1699

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Novien Rialdy

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Flag Counter

Published by:

AIBPM Publisher

Editorial Office:

JL. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
Phone:+62 341 366222
Email: journal.jicp@gmail.com
Website:http://ejournal.aibpmjournals.com/index.php/JICP

Supported by: Association of International Business & Professional Management

If you are interested to get the journal subscription you can contact us at admin@aibpm.org.

ISSN 2622-0989 (Print)
ISSN 2621-993X (Online)

DOI:Prefix 10.32535 by CrossREF

Journal of International Conference Proceedings (JICP) INDEXED:

 

In Process


This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.