Tata Kelola Perusahaan Dan Pengakuan Pendapatan Prematur

Maria Theresia Irlene, Ari Budi Kristanto

Abstract


The purpose of this research is to observe an influence between corporate governance and premature revenue recognition. There are 167 manufacturing companies listed on the IDX, then through a sample collection method using purposive sampling and 37 companies acquisition for three years. The analytical technique used is the regression of data panels with common effect models with GLS calculations. The results indicate that the number of the board of directors, the number of audit committee meetings, the financial skills of the audit committee negatively affect premature revenue recognition, and the number of the board of commissioners who are not as influential premature revenue recognition. Therefore, the recommendation for governments and companies is to create new governance standards to limit earnings management actions that are detrimental to the parties. This study also used as other empirical evidence regarding the relationship of corporate governance to the premature revenues recognition and renewing vulnerable testing time.

 

DOI: https://doi.org/10.26905/afr.v3i1.4293



Keywords


Corporate governance; earning management; and Premature revenue recognition.

Full Text:

PDF

References


Antonia, E. (2008). Analisis pengaruh reputasi auditor, proporsi dewan komisaris independen, leverage, kepemilikan manajerial dan proporsi komite audit independen terhadap manajemen laba. Universitas Diponegoro.

Arifin, L., & Dectriana, N. (2016). Pengaruh Firm Size, Corporate Governance, Dan Karakteristik Perusahaan Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 18(1), 1–93.

Antonia, E. (2008). Analisis pengaruh reputasi auditor, proporsi dewan komisaris independen, leverage, kepemilikan manajerial dan proporsi komite audit independen terhadap manajemen laba. Universitas Diponegoro.

Arifin, L., & Dectriana, N. (2016). Pengaruh Firm Size , Corporate Governance , Dan Karakteristik Perusahaan Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 18(1), 1–93.

Berger, A. N., Clarke, G. R. G., Cull, R., Udell, G. F., Klapper, L., & Udell, G. F. (2005). Corporate governance and bank performance: A joint analysis of the static, selection, and dynamic effects of domestic, foreign, and state ownership. Journal of Banking and Finance, 29(8-9 SPEC. ISS.), 2179–2221.

https://doi.org/10.1016/j.jbankfin.2005.03.013

Bidabad, B., & Allahyarifard, M. (2019). Assets and Liabilities Management in Islamic Banking. International Journal of Islamic Banking and Finance Research, 3(2), 32–43. https://doi.org/10.46281/ijibfr.v3i2.272

Chou, T. K., & Buchdadi, A. D. (2018). Executive’s compensation, good corporate governance, ownership structure, and firm performance: A study of listed banks in Indonesia. Journal of Business and Retail Management Research, 12(3), 79–91. https://doi.org/10.24052/ jbrmr/v12is03/art-07

Damayanti Manurung, V., & Istianingsih. (2017). Pengaruh good corporate governance dan kualitas audit terhadap real earning managemant (studi lintas negara ASEAN). Profita, 10(2), 293–326.

Durnev, A., & Mangen, C. (2009). Corporate investments: Learning from restatements. Journal of Accounting Research, 47(3), 679–720.

Erawati, T., & Wahyuni, F. (2019). Pengaruh Corporate Governance, Ukuran Perusahaan, Dan Leverage Terhadap Kinerja Keuangan Perusahaan Di Bursa Efek Indonesia( Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017). Jurnal Akuntansi Pajak Dewantara, 1(2), 129–137. https://doi.org/10.24964/ japd.v1i1.895

Faisal. (2003). Kimia Farma lakukan kesalahan pencatatan laporan keuangan.

Gnawali, A. (2018). Corporate Governance and Its Impact on Financial Performance in Nepalese Commercial Banks. International Journal of Modern Research in Engineering & Management, 1(7), 41–51.

Halim, J., Meiden, C., & Tobing, R. L. (2005). Pengaruh manajemen laba pada tingkat pengungkapan laporan keuangan pada perusahaan manufaktur yang termasuk dalam indeks LQ-45. Simposium Nasional Akuntansi XVI, (September), 15–16.

Haryanto, S. (2013). Kebijakan struktur modal, profitabilitas, ukuran perusahaan dan gcpi terhadap ekspektasi investor.

Indriastuti, M. (2012). Analisis kualitas auditor dan corporate governance terhadap manajemen laba. Eksistansi, IV(2), 532.

Kamal, M. E. M., Salleh, M. F. M., & Ahmad, A. (2016). Detecting financial statement fraud by Malaysian public listed companies: The reliability of the Beneish M-Score model. Jurnal Pengurusan, 46, 23–32. https://doi.org/10.17576/pengurusan-2016-46-03

Katmon, N., & Farooque, O. Al. (2015). Exploring the impact of internal corporate governance on the relation between disclosure quality and earnings management in the UK listed companies. Journal of Business Ethics, 142(2), 345–367.

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

Lisandri, & Hayati, N. (2018). Corporate Governance Terhadap Corporate Financial Performance Melalui Earning Management Sebagai Pemediasi. SPREAD, 8(2), 91–103.

Maulida, H. (2019). Pengaruh Karakteristik Corporate Governance Dan Kualitas Audit Terhadap Manajemen Laba. Diponegoro Journal Of Accounting, 8(3), 1–15.

Mendlowitz, E. (2017). Expectation Gap. Managing Your Tax Season, (1), 273–277. https://doi.org/10.1002/9781119449287.ch20

Mohd Saleh, N., Mohd Iskandar, T., & Mohid Rahmat, M. (2007). Audit committee characteristics and earnings management: Evidence from Malaysia. Asian Review of Accounting, 15(2), 147–163.

Muda, I., Maulana, W., Siregar, H. S., & Indra, N. (2018). The analysis of effects of good corporate governance on earnings management in Indonesia with panel data approach. Iranian Economic Review, 22(2), 599–625. https://doi.org/10.22059/ier.2018.66169

Nabila, A., & Daljono. (2013). Pengaruh proporsi dewan komisaris independen, komite audit, dan reputasi auditor terhadap manajemen laba. Diponegoro Journal Of Accounting, 2(1), 1–10.

Okaily, J. Al, Dixon, R., & Salama, A. (2018). Corporate governance quality and premature revenue recognition: Evidence from the UK. International Journal of Managerial Finance, IJMF-02-2018-0047.

Otoritas Jasa Keuangan. (2015). Peraturan Nomor 55 Tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit.

Prabowo, D. A. (2014). Pengaruh komisaris independen, independensi komite audit, ukuran dan jumlah pertemuan komite audit terhadap manajemen laba (Studi kasus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia 2010–2012). Accounting Analysis Journal, 3(1), 90–99.

Putri, E. L., Haryanto, S., & Firdaus, R. M. (2018). Mampukah Good Corporate Governance dan Risiko Kredit Sebagai Prediktor Financial Distress? AFRE (Accounting and Financial Review), 1(1), 26–35. https:// doi.org/10.26905/afr.v1i1.2291

Rasyidah, R. (2013). Perbandingan corporate governance dengan sistem one-tier board di Inggris dan AS terkait efektififas pencegahan terjadinya fraud dalam korporasi. Global & Policy, 1(1), 11–18.

Reed, W. R., & Ye, H. (2011). Which panel data estimator should I use? Applied Economics, 43(8), 985–1000.

Sakib, I. A. (2019). Detection of Earnings Manipulation Practices in Bangladesh. International Journal of Management, Accounting and Economics, 6(8), 616–631.

Scott, W. R. (2014). Financial Accounting Theory (7th ed.). Pearson Education.

Sembiring, H. (2012). Analisis Pengaruh karakteristik perusahaan terhadap kelengkapan pengungkapan dalam laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Mediasi, 4(1), 68–77.

Silitonga, K. (2013). We believe in corporate governance.

Stubben, S. R. (2010). Discretionary revenues as a measure of earnings management working paper. The Accounting Review, 85(2), 695–717.

Sulistyanto, S. (2008). Manajemen Laba (Teori & Model Empiris). Jakarta: Grasindo.

Sun, L., & Rath, S. (2009). An Empirical Analysis of Earnings in Australia. World Academy of Science, Engineering and Technology, 31.

Tessema, A. (2019). The impact of corporate governance and political connections on information asymmetry: International evidence from banks in the Gulf Cooperation Council member countries. Journal of International Accounting, Auditing and Taxation, 35, 1–17. https://doi.org/10.1016/j.intaccaudtax.2019.05.001

Tricker, R. I., & Tricker, B. (2009). Corporate Governance: Principles, Policies, and Practices. Oxford University Press.

Wibowo, E. (2010). Implementasi Good Corporate Governance di Indonesia. Jurnal Ekonomi Dan Kewirausahaan, 10(2), 129–138.

Wijaya, R. Z., Rohman, A., & Zulaikha. (2018). The effect of good corporate governance on financial performance and net working capital turnover as a mediation variable: evidence from Indonesia Stock Exchange (IDX). Journal of Business & Retail Management Research, 13(01), 70–81.

https://doi.org/10.24052/jbrmr/v13is01/art-07

Xie, B., Davidson III, W. N., & DaDalt, P. J. (2003). Observations of deviance. Journal of Corporate Finance, 9, 295–316.

Yang, W. S. H. I., Chun, L. O. O. S. I. N., & Ramadili, M. (2009). The Effect of Board Structure and Institutional Ownership Structure on Earnings Management Earnings Management with Board Structure. 3(2), 332–353.

Yulistyawati, N. K. A., Suardikha, I. M. S., & Sudana, I. P. (2019). The analysis of the factor that causes fraudulent financial reporting with fraud diamond. Jurnal Akuntansi & Auditing Indonesia, 23(1), 1–10. https://doi.org/10.20885/jaai.vol23.iss1.art1




DOI: https://doi.org/10.26905/afr.v3i1.4293

Refbacks

  • There are currently no refbacks.






AFRE (Accounting and Financial Review)
Postgraduate University of Merdeka Malang



width="145"indexwidth="150" Index Copernicus International (ICI)
crossrefTurnitin


Postgraduate, University of Merdeka Malang,
Terusan Dieng Street 62-64, Malang City, East Java, 65146, Indonesia.
Phone : (0341) 567617 Fax : (0341) 567617 Email jurnalafre@unmer.ac.id

Whatsapp : +6281332373081
Web
Analytics View My Stats

AFRE (Accounting and Financial Review)  Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Copyright ©2021 University of Merdeka Malang Powered by Open Journal Systems.