Abstract
This study investigates the association corporate governance disclosures and earnings management in Indonesian banking companies. This study employs quantitative methods. The secondary data of this study consists of financial reports and annual reports of banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. The data are derived from www.idnfinancials.com, www.idx.co.id, and the official website of the banking sub-sector companies. Data collection was carried out during April 2021. Based on purposive sampling, the total sample is 96 observations. The data analysis of this study employed multiple regression tests for panel data. This study suggests that corporate governance disclosure is not associated with earnings management. The company includes corporate governance in the annual report to fulfill administrative requirements because the Indonesia Financial Services Authority imposes no sanctions on companies listed on the Indonesia Stock Exchange. This study can be employed as evaluation material for the Indonesia Financial Services Authority in improving governance arrangements for issuers listed on the Indonesia Stock Exchange. In addition, the Authority can monitor the implementation of corporate governance carried out by issuers Abstrak P enelitian ini bertujuan untuk menguji hubungan pengungkapan tata kelola perusahaan dan manajemen laba pada perusahaan perbankan di Indonesia. Penelitian ini menggunakan metode kuantitatif. Data sekunder penelitian bersumber dari laporan keuangan dan laporan tahunan perusahaan sub sektor pebankan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2016 sampai dengan tahun 2019. Data di peroleh dari situs www.idnfinancials.com, www.idx.co.id, dan website resmi perusahan subsektor perbankan yang telah go public. Pengumpulan data dilakukan selama bulan April 2021. Berdasarkan purposive sampling, total sampel penelitian berjumlah 96 observasi. Uji regresi berganda untuk data panel digunakan dalam analisis data penelitian ini. Penelitian ini menunjukkan bahwa tidak terdapat hubungan pengungkapan tata kelola perusahaan dan manajemen laba. Perusahaan menuangkan tata kelola perusahaan dalam laporan tahunan hanya untuk memenuhi persyaratan administrasi karena tidak terdapat sanksi yang dikenakan oleh Otoritas Jasa Keuangan (OJK) kepada perusahaan. Hasil penelitian ini dapat digunakan sebagai bahan evaluasi bagi OJK dalam meningkatkan pengaturan tata kelola bagi emiten yang terdaftar di Bursa Efek Indonesia. Selain itu, OJK dapat melakukan monitoring penerapan tata kelola perusahaan yang dilaksanakan oleh emiten.
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