印尼银行业收益管理的公司治理机制

Abraham Dwi Wicaksono, M. Indarti, J. Widiatmoko
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引用次数: 0

摘要

研究目的:本研究旨在探讨公司治理对收益管理的影响。公司治理变量由独立专员、审计委员会和审计质量来表示。本研究的数据为二手数据,来源于2019-2022年在印度尼西亚证券交易所上市的银行公司的财务报告。 设计/方法/途径:本研究用于检验假设的分析技术包括描述性统计、经典假设检验和多元线性回归分析。本研究使用的数据类型为定量数据。本研究的样本采用目的抽样法,共获得 116 家银行公司样本。研究结果:使用多元线性回归的检验结果表明,独立专员变量不影响收益管理,审计委员会变量对收益管理有负面影响,而审计质量变量有显著的正面影响。检验结果还显示,控制变量 ROA 对收益管理(EM)有显著的负面影响。然而,杠杆控制变量并不影响管理(EM)。理论贡献/原创性:本研究有助于深入了解印尼银行业公司的公司治理要素对收益管理的具体影响。研究结果加深了人们对治理机制与财务实践之间错综复杂关系的理解。研究的局限性和影响:研究的局限性包括重点关注银行公司和特定的时间范围。未来的研究可以探索不同的行业并延长研究时间。研究结果表明,政策制定者和从业人员需要认识到不同公司治理要素对收益管理的不同影响,以实现有效的财务监督。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporate Governance Mechanisms on Earnings management in the Indonesian Banking Sector
Research Aims: This research aims to examine the influence of corporate governance on earnings management. The corporate governance variable is proxied by independent commissioners, audit committees, and audit quality. The data in this research is secondary data originating from the financial reports of banking companies listed on the Indonesia Stock Exchange in 2019-2022.  Design/methodology/approach: The analytical techniques used to test the hypothesis in this research are descriptive statistics, classical assumption tests, and multiple linear regression analysis. The type of data used in this research is quantitative data. The sample for this research was obtained using a purposive sampling method, and a sample of 116 banking companies was obtained. Research Findings: Test results using multiple linear regression show that the independent commissioner variable does not affect earnings management. the audit committee variable has negative impact on earnings management while audit quality variable have a significant positive effect. Test results also show that the control variable ROA has a significant negative influence on earnings management (EM). However, the leverage control variable does not influence management (EM). Theoretical Contribution/Originality: This research contributes by providing nuanced insights into the specific impact of corporate governance components on earnings management within Indonesian banking companies. The findings offer a deeper understanding of the intricate relationships between governance mechanisms and financial practices. Research limitation and implication: Limitations include the focus on banking companies and the specific time frame. Future research may explore diverse sectors and extend the study period. The results imply the need for policymakers and practitioners to recognize the varying impacts of different corporate governance components on earnings management for effective financial oversight.
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