PERAN KOMITE AUDIT DALAM MEMODERASI KONSERVATISME AKUNTANSI TERHADAP CREATIVE ACCOUNTING

Ayu Wulandari; Zaky Machmuddah

doi:10.35315/dakp.v11i1.8954

Ayu Wulandari
Zaky Machmuddah

DOI: https://doi.org/10.35315/dakp.v11i1.8954

Abstract

This research was conducted to prove accounting conservatism to creative accounting with GCG as moderating. Property and real estate sub-sector companies in 2018-2019 are the population of this study. Purposive sampling is a research method in selecting samples, resulting in a sample of 30 companies. Data is secondary data obtained through the official website of the Indonesia Stock Exchange (IDX) and data in the form of financial reports. For data processing using Partial Least Square (PLS) application assistance. This study finds evidence that accounting conservatism affects creative accounting, the audit committee plays a role in weakening creative accounting actions when influenced by accounting conservatism, however, the proportion of independent commissioners is unable to moderate accounting conservatism on creative accounting. The implication of this research is the importance of the audit committee as a supervisor in corporate governance and accounting conservatism to minimize creative accounting.

References

Agustia, Dian, and Ade Palupi. 2018. “Praktik Creative Accounting Pada Koperasi Di Jawa Timur.” EKUITAS (Jurnal Ekonomi Dan Keuangan) 20(4):528–43. doi: 10.24034/j25485024.y2016.v20.i4.65.

Apriliyanto. 2017. “Asimetri Informasi Dimoderasi Oleh Corporate.” Akumtansi Dan Keuangan 52–66.

Arifiyati, Fina, and Machmuddah Zaky. 2019. “Pengaruh Moderasi Dari Good Corporate Governance Pada Hubungan Antara Konservatisme Akuntansi Dan Manajamen Laba.” Jurnal Riset Akuntansi 9(1):9–18.

Farida, Dessy Noor, and Metta Kusumaningtyas. 2017. “Pengaruh Dewan Komisaris Independen Dan Kepemilikan Manajerial Terhadap Kualitas Laba.” Jurnal STIE SEMARANG 9(1):50–71.

Giri Hartomo. 2019. “Kronologi Kasus Laporan Keuangan Garuda Indonesia Hingga Kena Sanksi.” Jum’at 28 Juni 17:47 WIB, 1–3.

KNKG. 2011. Pedoman Good Corporate Governance Perusahaan Konsultan Aktuaria Indonesia.

Laras Shatiti, Tarmizi Achmad. 2020. “Pengaruh Mekanisme Corporate Governance Terhadap Praktik Creative Accounting (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018).” Diponegoro Journal Of Accounting 9(3):1–10.

LIAN SARI, MEIRY. 2019. “Pengaruh Konservatisme Akuntansi Dan Good Corporate Governance Terhadap Earnings Management.” Jurnal Akuntansi AKUNESA 7(1):1–25.

Mayndarto, Eko Cahyo, and Etty Murwaningsari. 2021. “The Effect of Good Corporate Governance on Earning Management With the Bonus Plan As a Moderating Variables.” International Journal of Social and Management Studies (Ijosmas) 02(03):35–46.

Prabaningrat, I. G. A. A., and A. A. GP. Widanaputra. 2015. “Pengaruh Good Corporate Governance Dan Konservatisme Akuntansi Pada Manajemen Laba I Fakultas Ekonomi Dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia.” Jurnal Akuntansi 3(8):663–76.

Saputro, Dian Festiana Hadi, M. Taufiq Hidayat, And Zaky Machmuddah. 2017. “Peranan Good Corporate Governance Untuk Meminimalisasi Tindakan Creative Accounting.” Jurnal Akuntansi 7(3):103–14.

Soraya, Intan, and Puji Harto. 2014. “Pengaruh Konservatisma Akuntansi Terhadap Manajemen Laba Dengan Kepemilikan Manajerial Sebagai Variabel Pemoderasi.” Diponegoro Journal of Accounting 0(0):452–62.

Sugi Priharto. 2019. “Apa Itu Manajemen Laba? Dan Bagaimana Menerapkanya?” 30 Mei 1. Retrieved (https://cpssoft.com/blog/manajemen/apa-itu-manajemen-laba-dan-bagaimana-menerapkanya/).

Wahyuningsih, Dwi. 2020. “Pengaruh Struktur Good Corporate Governance Terhadap Kinerja Perusahaan Dan Manajemen Laba.” Jurnal Akuntansi Trisakti 7(2):287. doi: 10.25105/jat.v7i2.6254.

Wahyuwidi, S. F. 2020. “Pengaruh Mekanisme Good Corporate Governance Terhadap Praktik Manajemen Laba= The Effect of Good Corporate Governance Mechanism on Earnings Management ….” 1(2):67–80.

Wijaya, Anggita Langgeng. 2012. “Pengukuran Konservatisme Akuntansi: Sebuah Literatur Review.” Assets: Jurnal Akuntansi Dan Pendidikan 1(1):100. doi: 10.25273/jap.v1i1.547.

Wijayanti, Indah Oktari, and Dri Asmawanti S. 2019. “Peranan Good Corporate Governance Untuk Meminimalisasi Tindakan Creative Accounting Pada Perusahaan Manufaktur Di Indonesia.” Jurnal Akuntansi 7(3):103–14. doi: 10.33369/j.akuntansi.7.3.103-114.

PERAN KOMITE AUDIT DALAM MEMODERASI KONSERVATISME AKUNTANSI TERHADAP CREATIVE ACCOUNTING

Abstract

References

Most read articles by the same author(s)