Abstract
Earnings management is defined as earnings engineering activities / actions with certain objectives carried out by management. This research is expected to obtain empirical evidence of the influence of intellectual capital, corporate governance and audit quality in influencing earnings management in transportation companies and was listed on the Indonesia Stock Exchange in 2014-2018. Data was collected using a purposive sampling method and there were 14 companies that met the research criteria and carried out by testing the multiple linear regression hypothesis through the application of SPSS 23. In this study produced variables of intellectual capital, corporate governance and audit quality simultaneously have an influence on earnings management. While partially only intellectual capital variables that affect earnings management. Companies that are audited by large KAPs may not be able to limit the occurrence of earnings management actions. The large share ownership should be able to make the institutional control of operational activities, but the reality of institutional ownership is not able to limit the existence of earnings management. Theoretical implications expected from research are able to make intellectual capital as one indicator in measuring the occurrence of earnings management in future research. Keywords: Intellectual Capital; Institutional Ownership; Managerial Ownership; Audit Quality; Earnings Management
Highlights
Manajemen laba diartikan kegiatan/tindakan perekayasaan laba dengan tujuan tertentu yang dilakukan oleh pihak manajemen
Earnings management is defined as earnings engineering activities
corporate governance and audit quality simultaneously have an influence on earnings management
Summary
Pertengahan tahun 2019 terjadi kisruh mengenai manipulasi laporan keuangan pada perusahaan transportasi udara yang sangat dikenal di Indonesia (PT Garuda Indonesia Tbk). Dony O. dan Chairal T. selaku komisaris Garuda, melakukan penolakan untuk penandatanganan laporan keuangan Perusahaan. Kepemilikan manajerial diduga dapat meminimalisir praktik manajemen laba dikarenakan pemegang saham yang sekaligus sebagai manajer perusahaan akan diukur oleh pihak lain dalam kontrak sehingga diharapkan manajemen termotivasi menyusun laporan keuangan yang berkualitas. Modal intelektual atau intellectual capital merupakan suatu konsep yang terbagi dalam 3 kategori yakni structural capital, human capital serta customer capital untuk menambah suatu nilai yang berharga bagi perusahaan (Yudhanti & Shanti, 2011). Kepemilikan institusional, kepemilikan manajerial, serta kualitas audit secara simultan terhadap manajemen laba?. Diharapkan penelitian ini mampu memperoleh bukti empiris dari pengaruh intellectual capital, kepemilikan institusional, kepemilikan manajerial serta kualitas audit terhadap manajemen laba khususnya pada perusahaan transportasi di Indonesia Pengaruh kualitas audit secara parsial terhadap manajemen laba? Diharapkan penelitian ini mampu memperoleh bukti empiris dari pengaruh intellectual capital, kepemilikan institusional, kepemilikan manajerial serta kualitas audit terhadap manajemen laba khususnya pada perusahaan transportasi di Indonesia
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