The Effect of Managerial Ownership and Institutional Ownership on Sustainability Reporting and Their Impact on Earning Management
DOI:
https://doi.org/10.54408/jabter.v1i3.48Keywords:
Managerial Ownership, Institusional Ownership, Sustainability Reporting, Earning ManagementAbstract
The purpose of this study is to examine the effect of managerial ownership and institutional ownership on sustainability reporting and their impact on earnings management. This research is a type of quantitative research using purposive sampling method as a sampling method. The data collected comes from the annual reports of companies in the mining sector and the basic and chemical industry sectors listed on the Indonesia Stock Exchange from 2015 to 2019, with data analysis techniques using IBM SPSS V.20 software for windows. The results showed that managerial ownership had no effect on sustainability reporting, while institutional ownership had no effect on sustainability reporting. Sustainability reporting has a negative effect on earnings management.
Downloads
References
Agustina, Y. ., & Suryani, E. (2018). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Jurnal ASET (Akuntansi Riset), 10(1), 71–82. https://doi.org/10.17509/jaset.v10i1.12571
Aliniar, D., & Wahyuni, S. (2017). Pengaruh Mekanisme Good Corporate Governance (Gcg) Dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability Report Pada Perusahaan Terdaftar Di Bei. Jurnal Universitas Muhammadiyah Purwekerto, 15(1), 26–41.
Amar, B. A., & Chakroun, S. (2018). Do dimensions of corporate social responsibility affect earnings management?: Evidence from France. Journal of Financial Reporting and Accounting, 16(2), 348–370.
Aniktia, R. M. K. (2015). Pengaruh Mekaniseme Good Corporate Governance Dan Kinerja Keuangan Terhadap Pengungkapan Sustainability Report. Accounting Analysis Journal, 4(3), 1–10. https://doi.org/10.15294/aaj.v4i3.8303
Aziz, A. (2014). Analisis Pengaruh Good Corporate Governance (Gcg) Terhadap Kualitas Pengungkapan Sustainability Report. Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura, 3(2), 65–84.
Breton, G., & Schatt, A. (2003). Manipulation comptable:les dirigeants et les autres parties prenantes. Revue Du Financier, 4(2), 112–115.
Daniri, M, A. (2014). Lead By GCG. Gagas Bisnis Indonesia.
Edison, A. (2017). Struktur Kepemilikan Asing, Kepemilikan Institusional Dan Kepemilikan Manajerial Pengaruhnya Terhadap Luas Pengungkapan Corporate Social Responsibility (Csr). Jurnal Bisma, 11(2), 164–268.
Ferrero. (2016). Today Michelle Will Be a Princess. Andrews McMeel Publishing, . 44(0), 1–49.
Fischer, M., & Rosenzweig, K. (1995). Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of Business Ethics, 14(6), 433–444.
Freeman, R. E., Harrison, J. S., Wicks, A. C., Parmar, B., & de Colle, S. (2010). Stakeholder theory: The state of the art. The Academy of Management Annals, 4(1).
Gao, S. S., & Zhang, J. J. (2006). Stakeholder engagement, social auditing and corporate sustainability. Business Process Management Journal, 12(6), 722–740. https://doi.org/10.1108/14637150610710891
Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Cetakan ke VIII. Badan Penerbit Universitas Diponegoro.
Gras-Gil, E., Manzano, P. M., & Fernández, H. . (2016). Investigating the relationship between corporate social responsibility and earnings management: Evidence from Spain. BRQ Business Research Quarterly, 19(4), 289–299. BRQ Business Research Quarterly, 19(4), 289–299. https://doi.org/10.1016/j.brq.2016.02.002
Gumanti, T. A. (2000). Earnings Management: Suatu Telaah Pustaka. Earnings Management: Suatu Telaah Pustaka. Jurnal Akuntansi Dan Keuangan, 2(2), 104–115.
Hasanah, N., Syam, D., & Jati, A. W. (2017). Pengaruh Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan di Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 5(1), 711–720. https://doi.org/10.22219/jrak.v5i1.4992
Herbert, S., & Mark, G. (2019). The Relationship Between Sustainability Reporting and Integrated Reporting : 2018 Southern African Accounting Association ( SAAA ) National Teaching and Learning and WC004. Southern African Journal of Accountability and Auditing Research, 4(2), 125–142.
Kaur, A & Lodhia, S. (2018). Stakeholder engagement in sustainability accounting and reporting: A study of Australian local councils. Accounting, Auditing and Accountability Journal, 31(1), 338–368. https://doi.org/10.1108/AAAJ-12-2014-1901
Kim, Y., Park, M. S., & Wier, B. (2012). Is earnings quality associated with corporate social responsibility? Accounting Review, 87(3), 761–796. https://doi.org/10.2308/accr-10209
Nurrahman, A. (2013). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dan Kepemilikan Asing Terhadap Praktik Pengungkapan Sustainability Report Diponegoro. Journal of Accounting, 0(0), 273–285.
Pratiwi, K. P. (2013). Environmental Incidents, Pemberitaan Media Dan Praktik Pengungkapan Lingkungan (Environmental Disclosures) : Studi Pada Sustainability Report Asia Pulp And Paper. Journal of Accounting, 0(0, 470–481.
Spearman. (1987). Commentary: Spearman’s “The proof and measurement of association between two things". International Journal of Epidemiology, 39(5), 1159–1161. https://doi.org/10.1093/ije/dyq200
Suryani, A & Herianti, E. (2015). Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan terhadap Koefisen Respon Laba dan Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Simposium Nasional Akuntansi XVIII, 3(2), 1–26.
Widyaningdyah, A. U. (1997). Terhadap Earnings Management Pada Perusahaan Go Public Di Indonesia. Jurnal Akuntansi, 3(1).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Listia Aulia Indy, Lia Uzliawati, Windu Mulyasari
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This journal is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
