PENGARUH INDEPENDENSI DAN KOMPENSASI DIREKTUR DI PERUSAHAAN KELUARGA TERHADAP MANAJEMEN LABA RIIL

Piere Ricardo, Iskandar Itan

Abstract


ABSTRAK

Studi ini menyelidiki manajemen laba riil di perusahaan keluarga dan meneliti lebih lanjut efek moderasi dari independensi komisaris dan kompensasi dewan. Berdasarkan sampel dari perusahaan publik non-keuangan selama 4 tahun (2017-2020) di indonesia, jumlah sampel yang diterima adalah 209 perusahaan. Hasil pada penelitian indonesia kepemilikan keluarga tidak berpengaruh terhadap manajemen laba riil di Indonesia. Selanjutnya, pada penelitian sebelumnya menemukan bukti bahwa komisaris independen dan kompensasi dewan keduanya dapat mengurangi manajemen laba di perusahaan keluarga. Temuan kami menunjukkan bahwa independen komisaris tidak berpengaruh terhadap manajemen laba riil, namun kompensasi dewan dapat memoderasi hubungan antara kepemilikan keluarga dan manajemen laba riil.

Kata kunci: Kepemilikan keluarga; manajemen laba riil; independen komisaris; Kompensasi dewan

ABSTRACT

This study investigated real earnings management in family firms and the moderating effect of commissioner independence and board compensation. Based on the sample of non-financial public companies for 4 years (2017-2020) in Indonesia, the number of samples received is 209 companies. The result of the indonesian research on family ownership have no effect on real earnings management in indonesia. Furthermore, previous studies have found evidence that independent commissioners and board compensation can both reduce profit management in family companies. Our findings shows that independent commissioners have no effect on real earnings management, but board compensation may moderate the relationship between family ownership and real profit management.

Keyword: Family firm; real earnings management; commissioner’s  independent; board’s compensation


References


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DOI: http://dx.doi.org/10.35906/jurakun.v9i1.1286

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