PERAN TRANSAKSI PIHAK BERELASI DAN CORPORATE GOVERNANCE TERHADAP CREATIVE ACCOUNTING

Zulfatul Nikmah, Dian Perwitasari

Abstract


Abstrak - Peran Transaksi Pihak Berelasi dan Corporate Governance terhadap Creative Accounting

Tujuan Utama - Riset ini bertujuan mengidentifikasi pengaruh transaksi pihak berelasi, kompensasi, dan tata kelola perusahaaan dalam kecenderungan praktik creative accounting.

Metode – Riset ini menggunakan metode regreis linear berganda. Sampel  yang dipilih yakni perusahaan manufaktur di Bursa Efek Indonesia periode 2019-2021.

Temuan Utama - Transaksi pihak berelasi dinilai sebagai transaksi efisien yang mengurangi tendensi praktik creative accounting. Kompensasi manajemen justru mendorong manajer melakukan creative accounting. Namun, melalui penyelenggaraan rapat dewan direksi dapat menjadi alat yang efektif dalam pengawasan setiap keputusan manajemen sehingga dapat mengurangi fleksibilitas creative accounting.

Implikasi Teori dan Kebijakan – Riset ini melegitimasi teori agensi dalam akuntansi keuangan. Selain itu, riset ini mengusulkan penguatan undang-undang yang berkaitan dengan tata kelola perusahaan dan menegakkan persyaratan yang ketat mengenai pengungkapan dan penyajian transaksi pihak berelasi.

Kebaruan Penelitian – Riset ini menambahkan transaksi pihak berelasi yang mungkin digunakan manajer dalam mengelola laba.

 

Abstract - The Role of Related Party Transactions and Corporate Governance on Creative Accounting

Main Purpose - This research aims to identify the influence of related party transactions, compensation, and corporate governance on the tendency toward creative accounting practices.

Method - This research uses a multiple linear regression method. The sample selected is manufacturing companies on the Indonesia Stock Exchange for 2019-2021.

Main Findings - Related party transactions are considered efficient transactions that reduce the tendency of creative accounting practices. Management compensation encourages managers to do creative accounting. However, the organisation of board meetings can be an effective tool in monitoring every management decision to reduce the flexibility of creative accounting.

Theory and Practical Implications - This research legitimises the agency theory in financial accounting. In addition, this research proposes strengthening laws relating to corporate governance and enforcing strict requirements regarding the disclosure and presentation of related party transactions.

Novelty - This research adds related party transactions that managers may use to manage earnings.


Keywords


laba; manajer; tata kelola; transaksi pihak berelasi

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2024.15.1.10

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