Jurnal Bisnis dan Akuntansi
Vol 24 No 1 (2022): Jurnal Bisnis dan Akuntansi

Kesadaran Moral VS Pengawasan: Faktor apa yang dapat mengurangi Manajemen Laba?

Nada Yolanda (Unknown)
Astrid Rudyanto (Trisakti School of Management)

Article Info

Publish Date
24 Jun 2022


As earnings management is management’s opportunistic behavior, board of commissioner is looking for ways to reduce earnings management, whether by increasing director’s moral awareness or monitoring of financial statement. The purpose of this study is to examine effect of moral awareness (disclosing corporate social responsibility) and monitoring (audit firm size, audit industry specialization, audit tenure) on earnings management. Using purposive sampling, this study used 77 samples (231 data) of manufacture companies listed in Indonesia Stock Exchange (BEI) during 2017-2019. Data analysis model used in this study is fixed effect panel multiple regression model. The results show that only corporate social responsibility disclosure which has negative effects on earnings management. It can be implied that moral awareness is more effective to reduce earnings management than monitoring of financial statement.

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Journal Info





Economics, Econometrics & Finance


Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...