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Abstrak :
ABSTRAK Penelitian ini bertujuan untuk membahas pengaruh corporate social responsibility terhadap manajemen laba berdasarkan lima penelitian 10 tahun terakhir di mana corporate social responsibility (CSR) sebagai variabel independen sedangkan manajemen laba sebagai variabel dependen . Metode pencarian penelitian dilakukan dengan memasukkan kata kunci corporate social responsibility dan earnings management di Perpustakaan Universitas Indonesia online. Penelitian yang digunakan memiliki peringkat Q1, Q2, Q3 atau Q4, sesuai dengan peringkat di Scimago Journal & Country Rank. Dua hasil penelitian menunjukkan bahwa CSR mempengaruhi manajemen laba secara negatif sedangkan satu hasil penelitian menunjukkan bahwa tidak adanya pengaruh antara CSR dengan manajemen laba. Dan sisanya dua hasil penelitian hasilnya menunjukkan percampuran; di mana satu hasil penelitian yang memisahkan efek CSR menjadi dua bagian yaitu kinerja CSR dan pengungkapan CSR, menunjukkan bahwa kinerja CSR berhubungan positif dengan manajemen laba akrual tetapi berhubungan negatif dengan manajemen laba rill, sedangkan CSR disclosure berhubungan negatif baik dengan manajemen laba akrual maupun rill; dan sisanya satu penelitian lagi menunjukkan bahwa CSR tidak memiliki hubungan dengan manajemen laba akrual tetapi memiliki hubungan dengan manajemen laba rill.

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ABSTRACT This study aims to discuss the effect of corporate social responsibility on earnings management based on the last five years research in which corporate social responsibility (CSR) is an independent variable while earnings management is the dependent variable. The research search method is done by entering the keywords corporate social responsibility and earnings management in the University of Indonesia Library online. The study used has a rating of Q1, Q2, Q3 or Q4, according to the ranking in the Scimago Journal & Country Rank. Two results show that CSR negatively affects earnings management while one research result shows that there is no influence between CSR and earnings management. And the remaining two research results show mixed; where one research result that separates CSR effects into two parts, CSR performance and CSR disclosure, shows that CSR performance is positively related to accrual earnings management but negatively related to real earnings management while CSR disclosure is negatively related both to accrual and real earnings management; and the remaining one shows that CSR has no relationship with accrual earnings management but has a relationship with real earnings management.

Abstrak :
ABSTRAK
The purpose of this study is to investigate whether the Deferred Tax Expenses analysis can be employed to detect earnings management in Indonesian Capital Market. This study also compares the deferred tax expenses method and the accrual method as the proxy of Earnings Management. This study finds that deferred tax expenses and the accrual measures (using Total Accruals model, Modified Jones Model and Forward Looking Model) have positive and significant impacts on the probability of earnings management to avoid !asses. It means that the bigger the value of Accrual and Deferred Tax Expenses the bigger the probability of earnings management practices. Of the three models used, the deferred .Jax expenses variable has similar significances compared to total accrual model and higher significances compared to the discretionary accrual models. This shown that deferred tax expenses can be used as an alternative to Accrual Models in explaining the earnings management phenomena around the earnings threshold. In the additional study, we find that factors affected earnings management can't explain the variation of Deferred Tax Expenses. Meanwhile it can be used to explain the three-accrual models significantly. This finding suggests that the use of deferred tax expenses as a proxy in earnings management is still in doubt.

Abstrak :
Penelitian ini meneliti pengaruh kualitas audit, efektivitas dewan komisaris dan komite audit terhadap manajemen laba pada emiten manufaktur antara periode 2009 hingga 2012 dengan ukuran perusahaan, leverage dan struktur kepemilikan sebagai variabel kontrol. Variabel dependen manajemen laba pada penelitian ini dibagi ke dalam dua yaitu manajemen laba akrual dan manajemen laba riil. Variabel independen kualitas audit diukur menggunakan hasil pemeriksaan PPAJP Kementerian Keuangan Republik Indonesia yang akan memberikan gambaran yang lebih baik mengenai kualitas audit. Variabel independen efektivitas dewan komisaris dan komite audit diukur berdasarkan daftar pertanyaan untuk mencari efektivitas keduanya berdasarkan informasi yang terdapat pada laporan tahunan. Hasil penelitian menunjukkan bahwa efektivitas dewan komisaris dan komite audit berpengaruh negatif signifikan terhadap manajemen laba akrual maupun manajemen laba riil. Kualitas audit terbukti memiliki pengaruh negatif signifikan terhadap manajemen laba akrual, namun berpengaruh positif signifikan terhadap manajemen laba riil. Hasil ini mengindikasikan bahwa pengawasan yang baik mampu menekan terjadinya manajemen laba. ......This study researched the influence of audit quality, effectiveness of board of directors and audit committee on earnings management in listed manufacturing companies from 2009 through 2012 with company size, leverage and ownership structure as control variables. The dependent variables, earnings management, in this study were divided into two categories which are accrual earnings management and real earnings management. The independent variable of audit quality was measured using review of PPAJP Kementerian Keuangan Republik Indonesia which considered giving better picture of audit quality. The independent variables of the effectiveness of board of directors and audit committee were measured using questionnaire based on annual reports information. The results showed that the effectiveness of board of directors and audit committee have a negative significant influence to accrual earnings management and real earnings management. Audit quality is proven to have a negative significant to accrual earnings management, while it has a positive significant influence to real earnings management. This result implies that proper supervision could prevent earnings management.

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Penelitian ini dimaksudkan untuk menguji kemampuan Beban pajak tangguhan dalam memprediksi manajemen laba di Indonesia. Lebih lanjut penelitian ini akan membandingkan kemampuan beban pajak tangguhan dibandingkan dengan metode akrual yang selama ini digunakan sebagai pengukur manajemen laba. Berdasarkan penelitian Philips, Pincus, Rego (2003), pengukur manajemen laba yang digunakan dalam penelitian ini ditentukan berdasarkan pendekatan distribusi pendapatan. Hasil penelitian atas perusahaan-perusahaan yang terdaftar di BET dalam kurun waktu 1999 - 2002 menunjukkan terjadinya ketidaknormalan dalam distribusi laba, dimana jumlah perusahaan yang melaporkan laba kecil (small prafit firms) jumlahnya di atas ekspektasi, sementara perusahaan yang melaporkan kerugian kecil (small loss firms) jumlahnya di bawah ekspektasi. Dengan demikian small profit firms dianggap melakukan sebagai pengukur perusahaan yang melakukan manajemen laba yang lebih tinggi (dibandingkan small loss firms). Model Regresi Probit digunakan untuk menganalisa hubungan Behan pajak tangguhan dan Akrual dengan probabilitas perusahaan melakukan manajemen laba untuk melewati earnings threshold. Variabel indepanden akrual diukur dengan menggunakan tiga model akrual, yaitu Total Accruals (Healy, 1985), Aloded Jones Model (1995) dan Forward Looking Model (Dechow, 2003). Hasil penelitian ini memberikan bukti bahwa Beban pajak tangguan dan ketiga model aknal memiliki pengaruh positif dan signifikan terhadap probabilitas perusahaan melakukan manajemen laba untuk menghindari kerugian. Artinya semakin besar nilai variabel Beban pajak tangguhan dan Akrual perusahaan, semakin besar probabilitas perusahaan tersebut melakukan manajemen laba. Dari tiga model yang digunakan dalam penelitian ini, variabel Beban pajak tangguhan memiliki signifikansi yang sama dengan model Total Akrual tetapi menunjukkan signifrkansi yang lebih tinggi dibandingkan kedua model Discretionary Accrual. Hal ini menunjukkan bahwa Beban pajak tangguhan dapat dijadikan alternatif terhadap model akrual dalam menjelaskan fenomena manajemen laba di sekitar earnings threshold. Selain melihat kemampuan Beban pajak tangguhan dalam memprediksi manajemen laba yang dilakukan untuk menghindari pelaporan kerugian, penelitian ini juga dimaksudkan untuk melihat kemampuan Beban pajak tangguhan dalam memprediksi manajemen laba secara umum. Pengujian dilakulan dengan melakukan regresi antara faktor-faktor yang menyebabkan manajemen laba dengan Beban pajak tangguhan dan Akrual. Faktor-faktor yang dianggap mempengaruhi manajemen laba adalah ukuran (size) perusahaan, besarnya kantor akuntan publik yang mengaudit perusahaan, profitabilitas, pertumbuhan (growth) dan besarnya hutang (debt) perusahaan. Hasil penelitian menunjukkan bahwa faktor-faktor penyebab manajemen laba ini tidak dapat menjelaskan variasi yang terjadi pada Beban pajak tangguhan. Sementara faktor-faktor tersebut dapat menjelaskan ketiga model akrual secara signifikan. Penemuan ini menunjukkan penggunaan beban pajak tangguhan sebagai pengukur manajemen laba secara umum masih diragukan.

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This study is intended to investigate whether the Deferred Tax Expenses analysis can be employed to predict earnings management in Indonesia. Furthermore this research will compare the Deferred Tax Expenses method and the accrual method as the proxy of Earnings Management. Consistent with Phillips, Pincus and Rego's Research, earnings management proxy used in this study is based on earnings distribution approach. The result on listed companies at the TSX during 1999 - 2002 show abnormality in earnings distribution, whereas total small profit firms are above expectations, meanwhile total small loss firms are the opposite. Based on these finding, small profit firms are used as the proxy for earnings management firms (compared to small loss firms). Profit regression model is used to analyze the relation between Accrual and Deferred Tax Expenses with the probability of earnings management. The Accrual variable is measured using three accrual models: Total Accruals (Healy, 1985), Modified Jones Model (1995), and Forward Looking Model (Dechow, 2003). This study finds that Deferred Tax Expenses and the three accrual measures have positive and significant impacts on the probability of earnings management to avoid losses. This means the bigger the value of Accrual and Deferred Tax Expenses the bigger the probability of earnings management practices. Of the three models used, the Deferred Tax Expenses variable has similar significances compared to Total Accrual model and higher significances compared to the Discretionary Accrual models. This shown that Deferred Tax Expenses can be used as an alternative to Accrual Models in explaining the earnings management phenomena around the earnings threshold. Asides analyzing the use of Deferred Tax Expenses in predicting earnings management to avoid losses, this, study also focused on analyzing the capability of Deferred Tax Expenses as earnings management's proxy on general basis. Testing was done using regression between factors that affected earnings management with Accrual and Deferred Tax Expenses. Factors considered to affect earnings management are company size, external auditors, profitability, growth, and total debt. This study shows that these factors can't explain the variation of Deferred Tax Expenses. Meanwhile it can be used to explain the three-accrual models significantly. This finding suggests that the use of deferred tax expenses as a proxy in earnings management in general basis is still in doubt.

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Penelitian ini bertujuan untuk, menganalisis pengaruh hubungan politik, terhadap kompensasi manajemen dengan mempertimbangkan manajemen laba (baik akrual, riil maupun, agregat) sebagai pemediasi yang didasarkan, pada teori keagenan. Sampel penelitian adalah perusahaan, non keuangan yang terdaftar, di Bursa Efek Indonesia tahun, 2014-2016 dengan jumlah observasi 337. Penelitian ini menemukan bukti, bahwa hubungan politik berpengaruh, negatif signifikan terhadap kompensasi manajemen dan manajemen laba riil berpengaruh positif signifikan terhadap kompensasi manajemen. Namun hubungan politik tidak terbukti berpengaruh terhadap manajemen laba (baik akrual, rill maupun agregat. Selain itu tidak ditemukan bukti adanya pengaruh tidak langsung hubungan politik terhadap kompensasi manajemen melalui manajemen laba (baik akrual, riil maupun agregat). ...... This study aims to analyze the influence of political connection on management compensation by considering earnings management (accruals, real and aggregates) as a based mediator on agency theory. The research sample is a listed non-financial company, in Indonesia Stock Exchange year 2014-2016 with 337 observations. This research finds evidence that political connection has a significant negative effect on management compensation and earnings management has a significant positive effect on management compensation. However, political connection have not been proven to affect earnings management (accruals, real, and aggregate) and there is no evidence of indirect influence of political connection on management compensation through earnings management (accruals, real, and aggregate).

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Penelitian bertujuan guna memahami pengaruh sales growth dan financial distress dengan leverage menjadi moderasi pada earnings management dalam perusahaan manufaktur pada sektor non-cyclical yang tercatat pada BEI dalam tahun 2019-2021.Variable independen dalam penelitian ini Sales Growth dan Financial Distress. Variabel dependen yang digunakan adalah Earnings Management. Variabel moderasi yang digunakan leverage. Terdapat variabel kontrol yang digunakan likuiditas dan ukuran perusahaan. Pengambilan data pada penelitian melalui laporan tahunan yang berasal melalui BEI periode 2019-2021. Teknik pengambilan sampel yang dipakai yaitu purposive sampling. Penelitian mempergunakan metode analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh positif sales growth terhadap earnings management. Tetapi untuk variabel financial distress tidak terdapat pengaruh positif terhadap earnings management. Variabel moderasi leverage tidak dapat memoderasi variabel sales growth dan financial distress terhadap earnings management. ......The research aims to understand the effect of sales growth and financial distress with leverage moderating earnings management in manufacturing companies in the non-cyclical sector which are listed on the IDX in 2019-2021. The independent variables in this study are Sales Growth and Financial Distress. The dependent variable used is Earnings Management. The moderating variable used is leverage. There is a control variable used liquidity and company size. Retrieval of research data through annual reports originating from IDX for 2019-2021 period. The sampling technique used was purposive sampling. This research uses panel data regression analysis method. The results of this study indicate that there is a positive influence of sales growth on earnings management. But for the financial distress variable there is no positive effect on earnings management. The leverage moderating variable cannot moderate the sales growth and financial distress variables on earnings management.

Abstrak :
Penelitian ini bertujuan untuk menguji apakah pilihan strategi bisnis diferensiasi dan cost leadership berpengaruh terhadap nilai perusahaan, baik secara langsung ataupun melalui manajemen laba sebagai variabel mediasi. Penetapan pilihan strategi diferensiasi diukur berdasarkan aktivitas penjualan dan pemasaran, kualitas dan inovasi, dan harga premium. Sedangkan strategi cost leadership diukur berdasarkan penggunaan modal, penggunaan resources dan efisiensi pegawai. Pengujian hipotesis dilakukan menggunakan metode regresi data panel fixed-effects, dengan sampel 86 perusahaan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2009-2013 dengan jumlah observasi 430 firm year. Hasil penelitian menunjukkan bahwa pilihan strategi bisnis cost leadership secara langsung berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan pilihan strategi bisnis diferensiasi secara tidak langsung berpengaruh positif dan signifikan melalui manajemen laba ......This research examines the effect of business strategic choices to firm value through earnings management as mediation variable. Differentiation strategy is measured based on sales and marketing activities, quality and innovation, and premium prices. While cost leadership strategy is measured based on capital usage, resources usage and employee efficiency. Hypotheses are tested with fixed-effects data panel regression. Using 86 firms sample which are listed in Indonesian Stock Exchange between 2009-2013, with total observation 430 firm year. The findings of this research suggest that cost leadership business strategic choice directly has positive and significant impact to firm value. While differentiation business strategic choice indirectly has positive and significant impact through earnings management.

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Penelitian ini bertujuan untuk mengkaji standar akuntansi nasional pada periode sebelum dan sesudah konvergensi IFRS untuk menentukan apakah standar tersebut menjadi bersifat lebih principles-based. Hasil menunjukkan bahwa jumlah karakteristik rules-based meningkat signifikan pada standar akuntansi nasional Hong Kong, Malaysia, Indonesia dan Singapura pada periode 1999-2013. Perbandingan antara tingkat karakteristik rules-based pada standar akuntansi nasional dan IFRS menunjukkan bahwa standar di Indonesia, Malaysia, dan Singapura tidak berbeda signifikan dengan IFRS. Hong Kong, dilain pihak, memiliki tingkat karakteristik rules-based yang lebih tinggi secara signifikan dibandingkan IFRS.Pengujian empiris menunjukkan bahwa terdapat asosiasi positif antara standar yang bersifat principles-based dan manajemen laba akrual. Asosiasi positif ini melemah ketika perusahaan diaudit oleh auditor yang berkualitas tinggi. Hasil penelitian juga menunjukkan bahwa manajemen laba riil dengan menggunakan aktivitas produksi atau kombinasi pengeluaran SGA dan aktivitas produksi menjadi lebih tinggi dalam konteks standar yang bersifat rules-based. Auditor yang berkualitas tinggi tidak berpengaruh terhadap keputusan manajemen untuk menggunakan manajemen laba riil dalam konteks standar yang bersifat rules-based. Manajemen laba akrual tidak berbeda signifikan pada tingkat proteksi investor yang berbeda ketika standar akuntansi bersifat principles-based.Tingkat proteksi investor memperkuat dampak standar rules-based terhadap keputusan manajemen untuk menggunakan aktivitas produksi atau kombinasi pengeluaran SGA dan aktivitias produksi untuk mencapai target laba.

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The objective of this study is to examine national accounting standards prior to and after IFRS convergence to determine whether those standards are moving towards relatively more principles based standards. The results indicate that the number of rules based characteristics contained in the national standards of Hong Kong, Indonesia, Malaysia and Singapore increases significantly in the period of 1999 through 2013. Comparison of the level of rules based characteristics between national standards and IFRS reveals that the level of rules based characteristics contained in the standards of Indonesia, Malaysia, and Singapore is not significantly different from those of IFRS. Hong Kong, however, has significantly more rules based characteristics compared to IFRS.Empirical tests show that there is a positive association between principles based standards and accruals earnings management method. This positive association is weaker in firms audited by high quality auditors compared to firms audited by low quality auditors. With regard to real earnings management, this study provides evidence of higher real earnings management using production activities or a combination of SGA expenditures and production activities in the context of relatively more rules based standards. However, high quality auditors does not influence managers rsquo tendency to engage more in real earnings management as the accounting standards become relatively more rules based. Accruals earnings management are not significantly different for firms operating in strong versus weak investor protection as the accounting standards get relatively more principles based.In contrast, evidence on the incremental effect of investor protection regime on firms real earnings management is found on real earnings management through production activities or a combination of SGA expenditures and production activities.

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Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh corporate governance proporsi komisaris independen, ukuran dewan komisaris, kepemilikan manajerial, kepemilikan institusional, kualitas auditor publik, dan debt to equity ratio terhadap praktik earnings management di sekitar pelaksanaan right issue. Penelitian ini menggunakan data cross sectional dengan sampel penelitian berjumlah 56 perusahaan non-financial yang melakukan right issue pada periode 2008-2015 dengan menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa variabel corporate governance yaitu debt to equity ratio memiliki pengaruh signifikan terhadap earnings management di sekitar pelaksanaan right issue. Sedangkan variabel corporate governance lainnya memiliki pengaruh yang tidak signifikan terhadap earnings management di sekitar pelaksanaan right issue.

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This study aims to analyze the effect of corporate governance percent of outside commisioner, commisioner size, managerial ownership, institutional ownership, quality of public auditor, and debt to equity ratio on earnings management around the exercise of right issue. This study used data with a cross sectional sample of 56 from non financial sectors of the period 2008 2015 using multiple regression. The results showed that one of corporate governance variable debt to equity ratio have significant effect on earnings management around the exercise of right issue. Whereas, the other corporate governance variables have no significant effect on earnings management around the exercise of right issue.

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Penelitian ini bertujuan untuk menguji pengaruh keahlian keuangan dan status komite audit terhadap manajemen laba akrual. Dalam penelitian yang dilihat adalah status komite audit relatif terhadap direksi. Status diukur melalui pernah atau sedang menjabat di: perusahaan yang terdaftar di BEI; perusahaan dengan industri sejenis yang terdaftar di BEI; perusahaan keuangan yang terdaftar di BEI atau di lembaga keuangan; lembaga pemerintahan, dan adanya gelar dari pendidikan elit. Sampel yang digunakan adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia pada periode 2015-2016, dengan jumlah observasi sebanyak 580 firm-years. Hasil penelitian menunjukkan bahwa keahlian keuangan terbukti mempengaruhi manajemen laba akrual. Sedangkan status komite audit tidak berpengaruh signifikan terhadap manajemen laba akrual. ......This study aims to examine the impact of the audit committee financial expertise and status on accrual earnings management. This study compare the audit committee status with the board of director status. Status measured by the current or previous employment in the BEI listed companies in the intra industry of BEI listed companies in the financial companies of BEI listed or in the financial institutions in the government and a degree from elite educational institution. A sample of non financial companies is used with a period observation of 2015 2016 and a total observation of 580 firm years. The result of this study indicate that accrual earnings management is significantly affected by the audit committee financial expertise. While accrual earnings management is not significantly affected by the audit committee status.