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Pengaruh Kepemilikan Keluarga dan Tata Kelola Perusahaan Terhadap Praktik Manajemen Laba | Wanda | Jurnal Akuntansi dan Bisnis

Pengaruh Kepemilikan Keluarga dan Tata Kelola Perusahaan Terhadap Praktik Manajemen Laba

Wulan Wanda, Zulhawati Zulhawati, Rusmin Rusmin, Emita W. Astami

##article.abstract##


Transparency and quality of financial reporting are important factors to be relevant for decision making. This study examines the effect of family ownership and corporate governance on earnings management practices. Our sample focuses on non-financial firms with predominantly family ownership listed on the Indonesia Stock Exchange for the financial year of 2017-2019. The study reveals that family ownership and the presence of an audit committee associate with decreasing earnings management practices. Our additional analyzes confirm both expropriation and monitoring effects of family ownership on earnings management. Up to a certain level of ownership, family management tends to engineer earnings reporting for personal or group benefit. However, when ownership is quite dominant, family members carry out their supervisory function properly and encourage management to take actions and decisions in line with the interests of the company and other stakeholders. The implication of this research is that share ownership by family members needs to be encouraged, even though the policy-making authority still regulates the maximum limit of ownership to avoid very dominant power.

Transparansi dan kualitas pelaporan keuangan merupakan faktor penting agar informasi keuangan relevan untuk pengambilan keputusan. Penelitian ini menguji pengaruh kepemilikan keluarga dan tata kelola perusahaan terhadap praktik manajemen laba. Sampel kami fokus pada perusahaan non-keuangan dengan dominasi kepemilikan keluarga yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Hasil penelitian menunjukkan kepemilikan keluarga dan jumlah anggota komite audit mampu mengurangi praktik manajemen laba. Analisa tambahan mengkonfirmasi baik expropriation maupun monitoring effects kepemilikan keluarga terhadap manajemen laba. Sampai dengan tingkat kepemilikan tertentu, manajemen keluarga cenderung merekayasa pelaporan laba untuk keuntungan pribadi atau kelompok. Namun, ketika kepemilikan cukup dominan, anggota keluarga melaksanakan fungsi pengawasan secara baik dan mendorong manajemen mengambil tindakan serta keputusan sejalan dengan kepentingan perusahaan dan pemangku kepentingan lain. Implikasi penelitian ini bahwa kepemilikan saham oleh anggota keluarga perlu didorong, meskipun otoritas pembuat kebijakan tetap mengatur batas maksimum kepemilikan untuk menghindari kekuasaan yang sangat dominan.

##article.subject##


kepemilikan keluarga;tata kelola perusahaan;manajemen laba;perusahaan non-keuangan

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DOI: http://dx.doi.org/10.20961/jab.v22i1.700

Jurnal Akuntansi dan Bisnis (JAB)
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