THE EFFECT OF INDEPENDENT BOARD COMMISSIONERS ON EARNINGS MANAGEMENT

Ratna Sri Utami, Wiwin Juliyanti

Abstract


Abstrak
Studi ini menyelidiki bagaimana dewan komisaris independen mempengaruhi metode manajemen laba pada perusahaan manufaktur di Indonesia. Analisis regresi linier berganda dilakukan pada data yang diperoleh dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil menunjukkan bahwa praktik manajemen laba secara signifikan dikurangi oleh komisaris independen; ini menunjukkan bahwa lebih banyak komisaris meningkatkan pengawasan dan membatasi perilaku egois manajemen. Penelitian ini menekankan pentingnya peran komisaris independen dalam meningkatkan tata kelola perusahaan. Keterbatasan penelitian terletak pada fokus pada perusahaan manufaktur dalam periode tertentu, sehingga penelitian selanjutnya disarankan memperluas sektor, periode, dan variabel tata kelola lainnya.
Kata Kunci: Komisaris Independen, Manajemen Laba, Tata Kelola Perusahaan
Abstract
This study looks at how independent commissioners affect Indonesian manufacturing businesses' earnings management. Using multiple linear regression, data were extracted from the annual reports of businesses that were listed on the Indonesia Stock Exchange. The findings show that independent commissioners considerably lessen profits management, demonstrating that a larger percentage restricts managerial opportunistic conduct and enhances supervision. The study highlights the importance of independent commissioners in improving corporate governance. The study is limited to manufacturing companies within a specific period, and future research is suggested to expand the sector, period, and governance variables.
Keywords: Independent Commissioners, Earnings Management, Corporate Governance


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References


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