Determinan Earnings Management
Abstract
Abstrak: Kasus earnings management yang memaksimalkan kepentingan pribadi merupakan tindakan yang merugikan bagi pihak internal maupun pihak eksternal perusahaan. Tindakan opportunistic earnings management melalui metode akrual ini masih sering ditemukan di Indonesia dalam beberapa dekade terakhir dan dipicu oleh variabel-variabel tertentu. Pengaruh variabel yang diteliti dalam penelitian ini adalah related party transaction, free cash flow dan leverage. Penelitian ini menggunakan 55 perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Penelitian ini menggunakan teknik analisis data yaitu uji deskriptif, asumsi klasik, dan uji hipotesis regresi linear berganda. Hasil penelitian ini adalah variabel related party transaction dan leverage terbukti berpengaruh signifikan dan positif terhadap earnings management. Sedangkan variabel free cash flow tidak terbukti berpengaruh terhadap earnings management.References
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Padmini, L. S., & Ratnadi, N. M. D. (2020). The Effect of Free Cash Flow, Dividend Policy, and Financial Leverage on Earnings Management. American Journal of Humanities and Social Sciences Research, 4(1), 195–201.
Penman, S. H. (2013). Financial Statement Analysis and Security Valuation (15th Edition). In Issues in Accounting Education (Vol. 28, Issue 1). https://doi.org/10.2308/iace-10329
Rahmat, M. M., Muniandy, B., & Ahmed, K. (2020). Do related party transactions affect earnings quality? Evidence from East Asia. International Journal of Accounting and Information Management, 28(1), 147–166. https://doi.org/10.1108/IJAIM-12-2018-0146
Rahmawati, T. (2020). The influence of surplus free cash flow and audit quality on earnings management. Asian Review of Accounting, 13, 217–232. https://doi.org/10.1108/ara-10-2013-0062
Setiawati, E., Mujiyati, & Rosit, E. M. (2019). Pengaruh Free Cash Flow Dan Leverage Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi. Jurnal Penelitian Dan Pengembangan Akuntansi, 13 (1), 69–81.
Strakova, L. (2020). Earnings management in global background. SHS Web of Conferences, 74, 1–8. https://doi.org/10.1051/shsconf/20207401032
Subastian, L. U., Widagdo, A. K., & Setiawan, D. (2021). Related Party Transactions, Family Ownership, and Earnings Management in Indonesia. Jurnal Keuangan Dan Perbankan, 25(3), 688–700. https://doi.org/10.26905/jkdp.v25i3.5778
Suyono, E. (2017). Bebagai Model Pengukuran Earnings Management : Mana yang Paling Akurat. Sustainable Competitive Advantage-7, 303–324.
VandenBos, G. R. P. (2015). APA SECOND EDITION Dictionary of Psychology. In AMERICAN PSYCHOLOGICAL ASSOCIATION.
Alhadab, M., Abdullatif, M., & Mansour, I. (2020). Related party transactions and earnings management in Jordan: the role of ownership structure. Journal of Financial Reporting and AccountingAlhadab, M., Abdullatif, M., & Mansour, I. (2020). Related Party Transactions and Earnings Management in Jordan: The Role of Ownership Structure. Journal of Financial Reporting and Accounting, 18(3), 505–531. H, 18(3), 505–531. https://doi.org/10.1108/JFRA-01-2019-0014
Chen, Y., Cheng, C. S. A., Li, S., & Zhao, J. (2020). The monitoring role of the media: Evidence from earnings management. Journal of Business Finance and Accounting, 2. https://doi.org/10.1111/jbfa.12490
Christian, N., & Jullystella. (2021). Analisis Kasus Pt. Tiga Pilar Sejahtera Food.Tbk Dengan Shenanigans Keuangan. Jurnal Ilmiah MEA, 5(2), 615–618. https://doi.org/https://doi.org/10.31955/mea.vol5.iss2.pp609-620
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting Earnings Management. The Accounting Review, 70(2), 193–225.
Effendi, B. (2020). Manajemen Laba: Kontribusi Profitabilitas, Ukuran Perusahaan, dan Leverage Pada Perusahaan Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia. STATERA: Jurnal Akuntansi Dan Keuangan, 2(2), 159–166. https://doi.org/10.33510/statera.2020.2.2.159-166
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Gujarati, D. N., & Porter, D. C. (2009). Essentials of ECONOMETRIC.
Habib, A., Muhammadi, A. H., & Jiang, H. (2017). Political Connections and Related Party Transactions: Evidence from Indonesia. International Journal of Accounting, 1–19. https://doi.org/10.1016/j.intacc.2017.01.004
Hidayat, A. A., Juanda, A., & Jati, A. W. (2019). Pengaruh Asimetri Informasi Dan
Irawan, S., & Apriwenni, P. (2021). Pengaruh Free Cash Flow, Financial Distress, Dan Investment Opportunity Set Terhadap Manajemen Laba. Jurnal Akuntansi Bisnis, 14(1), 24–37. https://doi.org/10.30813/jab.v14i1.2458
Jensen, M C. (1986). Agency costs of free cash flow, corporate finance, and takeovers. The American Economic Review, Vol.76(No.2), PP.323-329.
Jensen, Michael C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.2139/ssrn.94043
Khairunnisa, F. (2017). Pengaruh Transaksi Pihak Berelasi, Dan Kompleksitas Akuntansi Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Moderasi. Indonesia Banking School, 20131112118, 1–13.
Kodriyah, & Fitri, A. (2017). Pengaruh Free Cash Flow dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur di BEI. JAK (Jurnal Akuntansi), 4(2), 64–75. https://doi.org/https://doi.org/10.30656/jak.v4i1.218
Maigoshi, Z. S., Latif, R. A., & Kamardin, H. (2016). Earnings management: A case of related party transactions. International Journal of Economics and Financial Issues, 6(7Special Issue), 51–55.
Mardianto, & Jullystella. (2021). Analisis Pengaruh Arus Kas Bebas Dan Kualitas Auditor Pada Manajemen Laba. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntan, 5(3), 1895–1909.
Meila, K. D. (2021). Pengaruh Perencanaan Pajak Terhadap Manajemen Laba pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. EkoBis: Jurnal Ekonomi & Bisnis, 1(1), 10–20. https://doi.org/10.46821/ekobis.v1i2.32
Padmini, L. S., & Ratnadi, N. M. D. (2020). The Effect of Free Cash Flow, Dividend Policy, and Financial Leverage on Earnings Management. American Journal of Humanities and Social Sciences Research, 4(1), 195–201.
Penman, S. H. (2013). Financial Statement Analysis and Security Valuation (15th Edition). In Issues in Accounting Education (Vol. 28, Issue 1). https://doi.org/10.2308/iace-10329
Rahmat, M. M., Muniandy, B., & Ahmed, K. (2020). Do related party transactions affect earnings quality? Evidence from East Asia. International Journal of Accounting and Information Management, 28(1), 147–166. https://doi.org/10.1108/IJAIM-12-2018-0146
Rahmawati, T. (2020). The influence of surplus free cash flow and audit quality on earnings management. Asian Review of Accounting, 13, 217–232. https://doi.org/10.1108/ara-10-2013-0062
Setiawati, E., Mujiyati, & Rosit, E. M. (2019). Pengaruh Free Cash Flow Dan Leverage Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi. Jurnal Penelitian Dan Pengembangan Akuntansi, 13 (1), 69–81.
Strakova, L. (2020). Earnings management in global background. SHS Web of Conferences, 74, 1–8. https://doi.org/10.1051/shsconf/20207401032
Subastian, L. U., Widagdo, A. K., & Setiawan, D. (2021). Related Party Transactions, Family Ownership, and Earnings Management in Indonesia. Jurnal Keuangan Dan Perbankan, 25(3), 688–700. https://doi.org/10.26905/jkdp.v25i3.5778
Suyono, E. (2017). Bebagai Model Pengukuran Earnings Management : Mana yang Paling Akurat. Sustainable Competitive Advantage-7, 303–324.
VandenBos, G. R. P. (2015). APA SECOND EDITION Dictionary of Psychology. In AMERICAN PSYCHOLOGICAL ASSOCIATION.
Published
2022-06-10
How to Cite
KURNIAWAN, Alexander Arvin; APRIWENNI, Prima.
Determinan Earnings Management.
JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 7, n. 1, p. 25-38, june 2022.
ISSN 2528-0163.
Available at: <https://460290.0x60nl4us.asia/index.php/JOIA/article/view/1716>. Date accessed: 01 dec. 2024.
doi: https://doi.org/10.51211/joia.v7i1.1716.
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Articles
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