Andriawan, Andriawan (2024) THE IMPACT OF CREATIVE ACCOUNTING ON COMPANY’S VALUE OF BANKING INDUSTRY IN INDONESIA WITH GOOD CORPORATE GOVERNANCE AND MANAGERIAL OWNERSHIP AS MODERATING VARIABLE. Masters thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh langsung akuntansi kreatif terhadap Nilai
Perbankan, dengan Good Corporate Governance dan Kepemilikan Manajerial sebagai
moderator. Dewan komisaris independen (BoC) dan komite audit (AC) berfungsi sebagai
proksi tata kelola perusahaan yang baik. Kami menganalisis nilai Bank menggunakan tiga rasio
kinerja keuangan: laba atas aset (ROA), laba atas ekuitas (ROE), dan margin bunga bersih
(NIM). Analisis ini berdasarkan data 33 bank Indonesia pada tahun 2020 hingga 2023,
termasuk 132 observasi. Data dalam penelitian ini dianalisis menggunakan metode
Generalized Least Squares. Dengan melakukan analisis statistik dengan Eviews 11, alat
komputasi untuk ekonometrik deret waktu. Penelitian kami menemukan bahwa akuntansi
kreatif yang diputuskan melalui akrual diskresioner, berdampak pada ROA dan NIM.
Selanjutnya BoC, AC, dan kepemilikan manajerial (MO) dapat mempengaruhi dampak
manajemen laba terhadap ROA dan NIM. Namun berdasarkan hasil regresi, akuntansi kreatif
mempunyai pengaruh yang kecil terhadap ROE. Penelitian kami menambah bukti empiris
bahwa penipuan akuntansi kreatif mungkin mempunyai pengaruh terhadap nilai Perusahaan.
Di sisi lain, penelitian kami mengungkapkan informasi baru yang menunjukkan bahwa
keterlibatan Dewan Komisaris, AC dan MO dapat mengganggu pengaruh manajemen laba
terhadap nilai perusahaan yang menguntungkan bagi para pemangku kepentingan.
Kata Kunci: Creative Accounting, BoC, AC, MO, ROA, ROE, MO

This study sought to analyze the direct influence of creative accounting on Bankings’ Value,
with Good Corporate Governance and Managerial Ownership serving as moderators. The
independent board of commissioners (BoC) and audit committee (AC) serve as proxies for
good corporate governance. We analyze the Banks’ value using three financial performance
ratios: return on assets (ROA), return on equity (ROE), and net interest margin (NIM). This
analysis is based on on data from 33 Indonesian banks from 2020 to 2023, including 132
observations. The data in this study were analyzed using generalized least squares method. By
conducting statistical analysis with Eviews 11, a computional tool for time series econometrics.
Our research found that creative accounting which is decided via discretionary accrual, has an
impact ROA and NIM. Furthermore, BoC, AC, and managerial ownership (MO) may influence
the impact of earnings management on ROA and NIM. However, according to the regression
results, creative accounting has a minor impact on ROE. Our research adds to the body of
empirical evidence that creative accounting fraud may have an influence on the Company’s
value. On the other hand, our research has revealed new information indicating that the
involvement of the BoC, AC and MO may interfere with the influence of earnings management
on the company’s value which benefits for stakeholders.
KEYWORDS: Creative Accounting, BoC, AC, MO, ROA, ROE, MO

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 02 May 2025 06:47
Last Modified: 02 May 2025 06:47
URI: https://repotest.untar.ac.id/id/eprint/46472

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