Query: earnings management independent boardof commissioners

title: THE INFLUENCE OF AUDIT COMMITTEE, MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP AND PROPORTION OF INDEPENDENT BOARD OF COMMISSIONERS ON EARNINGS MANAGEMENT (In Manufacturing Companies Of The Consumption Goods Industry Sector Listed In Indonesia Stock Exchange 2013 2017 Periods)
abstract: This study aims to analyze the factors that influence earnings management. The factors analyzed in this study were the audit committee, managerial ownership, institutional ownership, and the proportion of independent board of directors as independent variables while earnings management was the dependent variable. The population of this study is a manufacturing company in the consumer goods industry listed on the IDX for the 2013 2017 periods. While the research sample was determined by purposive sampling method to obtain 7 sample of the company. The data used is obtained from the company's financial statements published on the official website www.idx.co.id. The analytical method used is the Data Panel Regression at a significance level of 5% and with the help of software Eviews 9.0. The results showed that the audit committee had a significant negative effect on earnings management, managerial ownership had no significant effect on earnings management, institutional ownership had no significant effect on earnings management, the proportion of independent board had a significant positive effect on earnings management. But the audit committee, managerial ownership, institutional ownership, and the proportion of independent board of directors have a significant effect on earnings management.  Earnings Management, Audit Committee, Managerial Ownership, Institutional Ownership, and Proportion of Independent Commissioners.

title: Substitution between accrual and real earnings management: The role of independent commissioners and audit committee
abstract: The aim of the research is to investigate a substitution between accrual based earnings management and real activities manipulation based upon the independence of the board of commissioners and the audit committee (number of audit committee members and number of audit committee meetings) This study involved a sample of manufacturing firms in the period of 2009 2014 with 664 observations. The hypothesis testing using multiple regression tests was carried out to obtain some evidence that the independence of the board of directors has no significant effect on accrual based earnings management but a significant negative effect on real activities manipulation, to the extent of gaining stronger impacts after 2012. The number of audit committee members has a significant positive effect on accrual based earnings management and a significant negative effect on real activities manipulation through abnormal production costs without any differences between pre and post 2012. The number of audit committee meetings has a significant effect on accrual based earnings management but does not significantly influence real activities manipulation. In addition, substitution from accrual based earnings management to real activities manipulation occurred due to the existence of independence of the board of commissioners that comes with a stronger impact on the real activities manipulation after 2012. Furthermore, there was a substitution from accrual based earnings management to real activities manipulation based on the number of audit committee members without any different effects before and after 2012.  (2020) Substitution between accrual and real earnings management: The role of independent commissioners and audit committee. Jurnal Keuangan dan Perbankan, 24 (2) 225 240. DOI https:/doi.org/10.26905/jkdp.v24i2.4060

title: IFRS AND EARNINGS MANAGEMENT IN INDONESIA: THE EFFECT OF INDEPENDENT COMMISSIONERS
abstract: This research aims at examining the effect of IFRS adoption on earnings management and also investigates the effect of independent commissioners on the relationship between IFRS adoption and earnings management. The sample of this study consists of non financial firms with 1,127 firm years observations during 2007 2010 from the Indonesian Stock Exchange. The result of the study shows that accrual earnings management decreases after the adoption of IFRS. However, the independent commissioners have positive effect on the relationship between IFRS and accrual earnings management. This result shows that independent commissioners might not be effective in mitigating earnings management. Further test on the effect of IFRS adoption on real earnings management shows that discretionary expenses have decreased. However, real earnings management: production costs and cash flows increased after the adoption. The interaction of independent commissioners and IFRS was found to be positively affecting discretionary expense and negatively affecting production costs. The result of the study shows that companies switch to real earnings management after IFRS adoption.

title: THE ROLE OF INDEPENDENT DIRECTORS AND INDEPENDENT COMMISSIONERS IN PREVENTING EARNINGS MANAGEMENT
abstract: Investors, banks and the government have an interest in the information reported by the company to make business decisions, but the company has the ability to make financial statements in accordance with the purposes of the manager by practicing earnings management. To prevent the occurrence of earnings management practices in the company, the role of independent directors and independent commissioners is needed to oversee the performance of managers in managing the company which has an impact on company performance. This study uses a sample of 17 trade sub sector companies listed on the Indonesia Stock Exchange in 2014 2015 so that this study uses the panel data method. The purpose of this study was to determine the effect of independent directors and independent commissioners on earnings management practices in the company. The results of this study independent directors have a significant positive effect on earnings management and independent commissioners have no significant negative direction on earnings management. It is recommended for companies and regulators to add to the composition of independent directors and independent commissioners in the company Keywords Earnings management, independent director, independent commissioner

title: Effect of the Independent Board of Commissioners Audit Committee Firm Size and Leverage to Earnings Management
abstract: Earnings management is the ability to manipulate available choices and make the right choices to achieve the expected level of profit. The purpose of this study was to examine and analyze the influence of independent commissioners, audit committees, company size, and leverage on earnings management in real estate and property sector companies listed on the Indonesia Stock Exchange. This study uses a type of quantitative research by conducting hypothesis testing. The research sample is a real estate and property sector company that was listed on the Indonesia Stock Exchange in 2013 2016 which amounted to 22 companies. The analytical tool used in this study is multiple linear regression analysis. Based on the existing criteria, a sample of 22 companies was analyzed. This study uses multiple linear regression methods. The results of the study show that independent board of commissioners and leverage have a positive and significant effect on earnings management, while the audit committee has no effect on earnings management and firm size has a negative effect on earnings management.

title: ABTRACT THE EFFECT OF MANAJERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, THE NUMBER OF INDEPENDENT BOARD OF COMMISSIONERS, AND AUDIT COMMITTE ON EARNINGS MANAGEMENT PRACTICES
abstract: Manajerial ownership, institusional ownership, board of commisioner, and audit committee existence are elements of good corporate governance. Good Corporate Governance is needed in for the company to have advanced aspects of transparency, independence, accountability, responsibility, and fairness of the actions taken by management to raise or lower the gain in earnings management practices. The aim of this study is to examine the impact of independent variabel such as manajerial ownership, institusional ownership, the number of independent board of commissioners, and audit committee on dependent variabel earnings management practices by using multiple and simple linear regression method to gain the related coeficients. This study uses 63 sample manufacture financial statement from 2013 until 2015 enlist in BEI. The result from this study shows that there are negative significant independent variable such as manajerialownership and the number of board of independent commissioner with dependent variable on earnings management. However, both of the institusional ownership and the number of Audit Commitee are insignificant with earnings management. Subsequently, The data result shows that independent variable such as manajerialownership, institusional ownership, the number of board of independent commissioner and the number of Audit Commitee are insignificant with earnings management by using multiple linear regression.

title: Effect of earnings Management on Tax Aggressiveness: Audit Committee, Institutional Ownership, and Independent Commissioner As Moderating Variables
abstract: The Effect of earnings Management on Aggressive Tax Action with Audit Committee, Institutional Ownership, and Independent board Commissioner As Moderating Variables. This study examines the effect of earnings management on tax aggressiveness. with the audit committee, institutional ownership and independent commissioners are positioned as moderating variable. Sample data of this research are 96 companies in the time of 2012 2017 obtained from JII (Jakarta Islamic Index) Hypothesis testing is done by structural equation model wrap pls 0.6 program. the result of this study proves that earning management has an effect on aggressive tax action. institutional ownership can moderate the effect of earnings management on aggressive tax action. independent board commissioners can moderate the effect of earnings management on aggressive tax action. the audit committee cannot moderate the effect of earnings management on aggressive tax action.

title: The Effect Of Manajerial Ownership, Institutional Ownership, The Number Of Independent Board Of Commissioners, And Audit Committe On Earnings Management Practices (Empirical Study On Manufacturing Company Listed In The Indonesia Stock Exchange In 2013 2015)
abstract: Kepemilikan manajerial, kepemilikan institusional, komisaris independen dan keberadaan komite audit merupakan unsur dari Good Corporate Governance. Good Corporate Governance sangat diperlukan untuk menuntut perusahaan dapat mengedepankan aspek secara transparansi, independensi, akuntabilitas, tanggung jawab, serta kewajaran pada tindakan yang dilakukan oleh pihak manajemen dengan menaikkan atau menurunkan laba dalam praktik manajemen laba. Penelitian ini bertujuan untuk menguji pengaruh variabel independen seperti kepemilikan manajerial,kepemilikan institusional, jumlah dewan komisisaris Independen, dan Komite Audit pada praktik manajemen laba sebagai variabel dependen dengan menggunakan metode regresi ganda. Penelitian ini menggunakan 63 sampel perusahaan manufaktur tahun 2013 sampai dengan 2015 yang terdaftar pada BEI. Hasil penelitian menunjukan bahwa adanya pengaruh negatif signifikan pada variabel kepemilikan manajerial dan jumlah dewan komisisaris Independen. Namun, variabel kepemilikan institusionaldanKomite Audit tidakada pengaruhterhadap praktik manajemen laba. Maka,koefisien independendenganmenggunakan regresi ganda yang dilakukan secara simultan menunjukkan adanya pengaruh terhadap Praktik Manajemen Laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia

title: Earning Management and the Effect Characteristics of Audit Committee, Independent Commissioners: Evidence from Indonesia
abstract: This study aimed to investigate the effect of the independent commissioner and of the characteristics of the audit committee (measured by auditor size, independence, expertise, and activities) on the efficient or opportunistic earnings management. In terms of those companies listed on Indonesia Stock Exchange. The sample consists of 186 observations of those manufacturing companies in Indonesia Stock Exchange during the 2013 2018. Using panel regression fixed effect method, independent commissioners are found to have a significant effect on reducing earnings management. Based on The Positive Accounting Theory, the efficient perspective will occur when the compensation contract and internal control system, including monitoring done by the board of commissioners, limit the common view opportunistic manager and motivate the manager to choose the right accounting policy. The effective monitoring conducted by an independent commissioner can reduce agency costs because management prioritizes the best interests of shareholders by maximizing company resources. Furthermore, it was found that audit committee size can reduce earning management. It is due to the wide range of skills possessed by audit committee members to exercise oversight over management. Audit committees with accounting and financial expertise can reduce earnings management. This part of finding indicates that audit committee may tend to uphold conservative as accounting mechanism. Accounting conservatism has an important role to play in restricting opportunistic management behavior

title: The Effect of Independent Commissioners and Audit Quality Towards Corporate Profit Management
abstract: The purpose of this study is to determine the effect of independent commissioners and audit quality on earnings management in the manufacturing sector in 2017 2018. This study uses a quantitative method using a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2017 2018. The results of this study indicate that the independent commissioner and audit quality does not affect the company's earnings management because the independent commissioner can still be said to be quite weak but there are no strict sanctions issued by the regulator as part of tightening the implementation of corporate governance. While the audit quality does not affect the company's earnings management. Audit quality does not affect earnings management is the possibility of earnings management practices occur within the company because the company wants the company's performance to look good through the company's financial statements in the eyes of investors and prospective investors, regardless of whether the big four or other Accounting Firm audits the company's financial statements.