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Moderasi Kualitas Audit dalam Pengaruh Karakteristik Demografi CFO terhadap Manajemen Laba
Erlyna Juany, Meiliana Suparman
Abstract
Penelitian ini bertujuan untuk mengetahui efek moderasi dari kualitas audit dalam pengaruh karakteristik demografi CFO terhadap manajemen laba pada perusahaan non-keuangan. Karakteristik CFO diwakili oleh gender dan tingkat pendidikan CFO. Penelitian kuantitatif ini menganalisis data dari 172 laporan tahunan perusahaan non keuangan yang terdaftar selama 5 (lima) tahun terakhir di Bursa Efek Indonesia. Metode untuk menguji hipotesis adalah Moderated Regression Analysis (MRA). Temuan penelitian ini menunjukkan bahwa tidak terdapat pengaruh langsung yang signifikan antara gender dan tingkat pendidikan CFO terhadap manajemen laba. Kualitas audit juga tidak terbukti mempunyai efek moderasi dalam pengaruh karakteristik demografi CFO terhadap manajemen laba pada perusahaan sampel. Temuan ini menunjukkan bahwa keberadaan CFO wanita tidak dapat mengurangi konflik agensi dalam mengelola pendapatan. Temuan juga tidak dapat mendukung Teori Eselon Atas, bahwa keputusan perusahaan secara langsung dipengaruhi oleh karakteristik individu. Temuan ini memperkuat argumentasi bahwa gender CFO perusahaan di negara berkembang tidak berpengaruh signifikan dalam pengambilan keputusan, demikian juga dengan tingkat pendidikan CFO. Temuan tersebut diperkuat dengan kondisi bahwa CFO tidak dapat mengambil keputusan akhir karena masih dipertimbangkan kembali oleh CEO. Hasil penelitian ini menyarankan investor untuk lebih mempertimbangkan karakteristik CEO sebagai manajemen puncak perusahaan. Selain itu, sebaiknya investor tidak hanya bergantung pada hasil audit yang baik karena tidak menjamin perusahaan tidak melakukan praktik manajemen laba. Hal ini dikarenakan adanya risiko litigasi yang minim dan kurangnya jangkauan auditor dalam memantau tindakan praktik manajemen laba di suatu perusahaan.
Keywords
Manajemen Laba; Kualitas Audit; Karakteristik CFO
References
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DOI: https://doi.org/10.24967/ekombis.v7i2.1750
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References
Abbadi, S. S., Hijazi, Q. F., & Al-Rahahleh, A. S. (2016). Corporate governance quality and earnings management: Evidence from Jordan. Australasian Accounting, Business and Finance Journal, 10(2). https://doi.org/10.14453/aabfj.v10i2.4
Adi, S. W., Putri, W. A. P., & Permatasari, W. D. (2020). Profitability, leverage, firm size, liquidity, and total assets turnover on liquidity, and total assets turnover on real earnings management (An empirical study on the mining company classification registered at Indonesia Stock Exchange (IDX) 2014-2017). Riset Akuntansi Dan Keuangan Indonesia, 5(2). https://doi.org/10.23917/reaksi.v5i2.12403
Ahmad, L., Suhara, E., & Ilyas, Y. (2016). The effect of audit quality on earning management within manufacturing companies listed on Indonesian stock exchange. ReseaAhmad, L., Suhara, E., & Ilyas, Y. (2016). The Effect of Audit Quality on Earning Management within Manufacturing Companies Listed on Indonesian Stock Exchange. Research Journal of Finance and Accounting, 7(8).Rch Journal of Finance and Accounting, 7(8).
Akinwumi, T. T., Titilayo, A. D., & Odianonsen, I. F. (2020). Upper echelons’ personality traits and corporate earnings management in Nigeria. In Problems and Perspectives in Management (Vol. 18, Issue 2). https://doi.org/10.21511/ppm.18(2).2020.09
Ali, B., & Kamardin, H. (2018). Real earnings management: A review of literature and future research. Asian Journal of Finance & Accounting, 10(1). https://doi.org/10.5296/ajfa.v10i1.13282
Amador, J. A., & Gustavsson, E. (2020). Managerial risk-taking behaviors of CEOs in family businesses. Master Thesis in Business Administration, May.
Angrayni, A. (2019). Problematika pendidikan di Indonesia. Fakultas Ushuluddin Dan Dakwah IAIN Ambon |2.
Astuti, D. D., Surbakti, L. P., & Wijayanti, A. (2021). Pengaruh independensi dan keahlian komite audit terhadap manajemen laba riil dengan kualitas audit sebagai variabel moderasi. Jurnal Akuntansi, Keuangan, Dan Manajemen, 2(4), 345–358. https://doi.org/10.35912/jakman.v2i4.564
Azizah, W., Zoebadi, F., Bantasyam, S., & Oktaviani, Y. R. (2019). Earnings management in Indonesia: Are women always under? IOSR Journal of Business and Management (IOSR-JBM), 21(11).
Bangun, N. (2020). Effect of bid ask spread, profitability, and free cash flow on earning management. Jurnal Akuntansi, 23(3). https://doi.org/10.24912/ja.v23i3.613
Bernawati, Y., & Frischanita, Y. (2020). The effect of CFO demographics on fraudulent financial reporting. Jurnal Akuntansi, 24(1), 21. https://doi.org/10.24912/ja.v24i1.639
Chandra, B., & Kaling, T. (2021). Praktik manajemen laba akrual dan upaya meningkatkan dividend payout perusahaan manufaktur di Indonesia. Inovasi, 17(4), 701–713.
Chen, E., & Gavious, I. (2016). Complementary relationship between female directors and financial literacy in deterring earnings management: The case of high-technology firms. Advances in Accounting, 35. https://doi.org/10.1016/j.adiac.2016.06.001
Debnath, N. C., Patnaik, B. C. M., & Satpathy, I. (2019). Female directorship and real earnings management in Bangladesh: Towards an analytical assessment. Management Science Letters, 9(11). https://doi.org/10.5267/j.msl.2019.6.018
Deeb, M. S. EL, & Ramadan, M. S. (2020). The impact of financial distress, firm size, and audit quality on earnings’ management evidence from companies listed in the Egyptian Stock Exchange. Alexandria Journal of Accounting Research, 4(3).
Deng, M., Ho, J. L. Y., & Li, S. (2018). Does managerial risk aversion affect earnings management? evidence from CEO political ideology. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3177886
Deruvensi, G. Y., & Kristianti, I. (2022). Top management gender and earnings management. Jurnal Ekonomi Dan Bisnis, 25(1), 1–15.
Donatella, P., & Tagesson, T. (2021). CFO characteristics and opportunistic accounting choice in public sector organizations. Journal of Management and Governance, 25(2). https://doi.org/10.1007/s10997-020-09521-1
Dong, L., Wu, B., & Wang, P. (2020). Study on the relation between gender characteristics of CFO and earnings management. IOP Conference Series: Materials Science and Engineering, 768(7). https://doi.org/10.1088/1757-899X/768/7/072005
Duong, L., & Evans, J. (2016). Gender differences in compensation and earnings management: Evidence from Australian CFOs. Pacific Basin Finance Journal, 40. https://doi.org/10.1016/j.pacfin.2016.07.004
El-Mahdy, D. F. (2015). Female CFOs and real earnings management. American Accounitng Association Annual Meeting, August 2015.
Ghozali, I., & Ratmono, D. (2017). Analisis multivariat dan ekonometrika dengan Eviews 10. In Semarang: Badan Penerbit Universitas Diponegoro.
Ginesti, G., Spanò, R., Ferri, L., & Caldarelli, A. (2021). The chief financial officer (CFO) profile and R&D investment intensity: evidence from listed European companies. Management Decision, 59(13), 99–114. https://doi.org/10.1108/MD-05-2020-0650
Goeinawan, M. T., Clarissa, M., & Jogi, Y. (2021). The impact of audit committee characteristics on real earnings management : The moderating role of seniority level and education level of chief financial officer. Advances in Economics, Business and Management Research, 197(Teams), 127–136.
Gonçalves, T., Gaio, C., & Santos, T. (2019). Women on the board: Do they manage earnings? empirical evidence from european listed firms. Revista Brasileira de Gestao de Negocios, 21(3). https://doi.org/10.7819/rbgn.v21i3.4010
Hambrick, D. C., & Mason, P. A. (1984). Upper echelons: The organization as a reflection of its top managers. Academy of Management Review, 9(2). https://doi.org/10.5465/amr.1984.4277628
Hamzah, R. S., Gozali, E. O. D., & Khamisah, N. (2021). Earnings management and its determinant: Study of listed companies on Indonesia stock exchange. Akutabilitas, 15(1). https://doi.org/10.29259/ja.v15i1.13078
Hiebl, M. R. W. (2014). Upper echelons theory in management accounting and control research. Journal of Management Control, 24(3), 223–240. https://doi.org/10.1007/s00187-013-0183-1
Hoskisson, R. E., Chirico, F., Zyung, J. (Daniel), & Gambeta, E. (2017). Managerial risk taking: A multitheoretical review and future research agenda. Journal of Management, 43(1). https://doi.org/10.1177/0149206316671583
Hsieh, Y. T., Chen, T. K., Tseng, Y. J., & Lin, R. C. (2018). Top management team characteristics and accrual-based earnings management. International Journal of Accounting, 53(4). https://doi.org/10.1016/j.intacc.2018.11.004
Imen, F., & Anis, J. (2021). The moderating role of audit quality on the relationship between auditor reporting and earnings management: empirical evidence from Tunisia. EuroMed Journal of Business, 16(4). https://doi.org/10.1108/EMJB-03-2020-0024
Kim, J. (2021). Extending upper echelon theory to top managers’ characteristics, management practice, and quality of public service in local government. Local Government Studies. https://doi.org/10.1080/03003930.2021.1882427
Lapointe-Antunes, P., Veenstra, K., Brown, K., & Li, H. (2021). Welcome to the gray zone: Shades of honesty and earnings management. Journal of Business Ethics. https://doi.org/10.1007/s10551-020-04713-z
Li, Y., Li, X., Xiang, E., & Geri Djajadikerta, H. (2020). Financial distress, internal control, and earnings management: Evidence from China. Journal of Contemporary Accounting and Economics, 16(3). https://doi.org/10.1016/j.jcae.2020.100210
Liu, Y., Wei, Z., & Xie, F. (2016). CFO gender and earnings management: Evidence from China. Review of Quantitative Finance and Accounting, 46(4). https://doi.org/10.1007/s11156-014-0490-0
Mardianto, M., & Chintia, C. (2022). Analisis karakteristik dewan direksi dan struktur kepemilikan terhadap manajemen laba perusahaan di BEI 2016-2020. Owner, 6(1), 269–281. https://doi.org/10.33395/owner.v6i1.556
Marnet, O. (2008). Behaviour and rationality in corporate governance. International Journal of Behavioural Accounting and Finance, 1(1), 4. https://doi.org/10.1504/ijbaf.2008.021027
Meiryani, Suzan, L., Tsudrajat, J., & Daud, Z. M. (2020). Accounting information systems as a critical success factor for increased quality of accounting information. Espacios, 87(5), 1737–1765. https://www.revistaespacios.com/a20v41n15/a20v41n15p02.pdf
Miladi, E., & Chouaibi, J. (2021). The moderating role of audit quality on the relationship between women in top management team and bank earnings management. Academy of Accounting and Financial Studies Journal, 25(Special Issue 4), 1–14.
Mouloudj, K. (2020). Factors affecting detection of manipulation in financial statements: An empirical study from auditors’ perspective. Munich Personal RePEc Archive, July. https://mpra.ub.uni-muenchen.de/id/eprint/108008
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