Strategi Bisnis dalam Praktik Manajemen Laba pada Perusahaan Manufaktur di Indonesia (original) (raw)
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Jurnal Ilmiah Akuntansi dan Bisnis (JIAB), 2019
This study discusses real earnings management and classification shifting along with accrual earnings management as an alternative strategy for companies that experience financial distress, and differences in choices of strategies at each stage of financial distress. This research was conducted on all manufacturing companies which experienced financial distress among those listed on the Indonesian Stock Exchange for six years from 2012 to 2017. Purposive sampling was used to collect data from all the manufacturing sector companies listed on the IDX that experienced financial distress. The sample companies totaled to 43 with a total of 258 observation data. The multiple linear regression technique was used in data analysis, analysis aided by SPSS. The results of this study indicate that in the early stages of financial distress, companies tend to choose the real earnings management strategy in the form of decreased production and classification shifting. While in the later stages the chosen strategy is real earnings management through a reduction in selling, general and administrative expenses. Finally at extreme stage, companies tend to adopt income-decreasing accruals strategies
2012
This research has a purposes to provide empirical evidence about factors that can influence toward earning management at manufacturing companies. The factors which is used in this research consists of current ratio, debt to equity ratio, size of firm and current industry relative performance for dependent variable and earning management for dependent variable. The sample consists of 59 manufacture company. The statistics method used to test on the research hypothesis is linear regression and the result show to prove that hypothesis as a whole which include in this research is accepted with significant 0.020 for debt to equity ratio and 0.001 for current industry relative performance. So, that can be concluded that model of regression on the ratio is fit a can be used to see its influence towards earning management. Keywords: Earning Management, current ratio, debt to equity ratio, size of firm, current industry relative performances.
Solusi
Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan ukuran perusahaan terhadap manajemen laba, dan menganalisis kapabilitas tata kelola perusahaan yang terdiri dari dewan komisaris independen, komite audit dan kualitas audit dalam mempengaruhi manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2014-2017. . Manajemen laba diukur dengan akrual diskresioner menggunakan Modified Jones Model. Populasi dalam penelitian ini adalah 161 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2017. Data penelitian diperoleh dari laporan keuangan perusahaan manufaktur periode 2014-2017. Berdasarkan metode purposive sampling diperoleh sampel sebanyak 50 perusahaan. Hipotesis dalam penelitian ini diuji dengan menggunakan analisis regresi berganda. Hasil analisis menunjukkan bahwa variabel yang memiliki pengaruh signifikan terhadap manajemen laba adalah leverage, komisaris independen dan kualitas audit. Selain itu, variabel ...
Manajemen Laba Pada Perusahaan Manufaktur:Suatu Kajian Empiris
Solusi (Semarang), 2022
Manajemen laba merupakan suatu tindakan yang dilakukan oleh pihak manajemen yang dapat menaikkan atau menurunkan laba, suatu langkah yang dilakukan perusahaan agar memperoleh laba sebanyak mungkin di tengah persaingan bisnis yang tinggi. Penelitian ini menganalisis tentang Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manufaktur. Faktorfaktor yang mempengaruhi dalam penelitian ini, antara lain: leverage, ukuran perusahaan, komisaris independen, komite audit, kualitas audit. Sampel penelitian yang digunakan dalam penelitian ini sebanyak 232 perusahaan manufaktur yang terdaftar di BEI periode 2015-2017. Sampel tersebut dipilih berdasarkan metode purposive sampling sesuai kriteria yang terdapat di penelitian ini dan menggunakan model analisis linier berganda. Sesuai hasil penelitian membuktikan seluruh variabel independen hanya mempu menjelaskan sebesar 44,6 % dari variabel dependen. Variabel komisaris independen dan kualitas audit tidak berpengaruh terhadap manajemen laba. Sedangkan variabel leverage, ukuran perusahaan, dan komite audit berpengaruh terhadap manajemen laba.
2021
This research was conducted to examine the effect of concentrated ownership, bonus plans, market competition, leverage, and business-level strategies affect earnings management. The dependent variable of this research is earnings management which is calculated by modified Jones. The independent variables of this research are concentrated ownership, bonus plans, market competition, leverage, cost leadership strategies, and differentiation strategies. This research uses secondary data collection methods. The sample of this research is a manufacturing company listed on the Indonesia Stock Exchange in 2017-2019. The research method used is hypothesis testing research using multiple linear test equipment. This research provides statistical results showing that concentrated leadership, bonus plans, market competition, differentiation strategies have not effect on earnings management, meanwhile cost leadership strategies have a positive and signifikan effect on earnings management
Riset Akuntansi dan Keuangan Indonesia
The earnings management practice has a positive and negative perspectives. This study aimed to analyze the effect of earnings management, corporate performance, quality audits, and Investment opportunity set to cost of equity companies are included in the Islamic index (JII) and conventional index (LQ-45). Measuring the earnings management used a short-term discretionary accruals (STDA) model. There were 461 companies (257 companies LQ-45 and 204 companies JII) taken by purposive sampling. Data was analyzed using multiple linear regression. Result of the data analysis showed that earnings management and company performance has no significantly effect on the cost of equity in both companies as well as JII and LQ-45. The quality of audit has significantly effect on the cost of equity in the JII companies, but had not significantly effect on the LQ-45 companies. And the investment opportunity set significantly effect on the cost of equity as well as in both of JII and LQ-45 companies. ...
Kualitas Laba Perusahaan Manufaktur DI Indonesia
Media Riset Akuntansi, Auditing & Informasi
The purpose of this research is empirically to find out the influence of business strategy, family owned, political connection and growth on quality of earnings with corporate risk as the moderating. This research uses moderated regression analysis data. The sample,is a manufacturing sectors and listed on,the Indonesia Stock Exchange by sampling 98 companies from 2013-2017. Sample,determination was done by using,purposive sampling method. Based on the results of the hypothesis analysis can be concluded that business strategy, family owned, and growth have a positive,impact on quality of earnings and political connection have a negative,impact on quality of earnings. This research also founded that coporate risk have a weaken of bussiness strategy on earnigs of quality, and corporate risk have a weaken of family owned on quality of earnigs. While corporate risk have no impact of political connection to quality of earnigs and corporate risk have no impact of growth on quality of earni...
AKRUAL: Jurnal Akuntansi, 2009
The conflict of interest between agent and principal, asymmetrical information and accounting method selection are able to be used by the manager to do earning management practices. However, it could be reduced by practicing the good corporate governance mechanism which can adjust agent and principal’s interest. The objective of this study is to test the effect of good corporate governance mechanism, as reflected by institutional ownership, managerial ownership, presence of independent board and audit committee existence on the earnings management practice. Using sample from 62 companies in the manufacturing sector at the Jakarta Stock Exchange, which publish financial statement from 2005-2006. This study shows that good corporate governance mechanism insignificantly influence earnings management practice simultaneously. We can infer that mechanism haven’t succeeded to minimize the earnings management practices.
Asimetri Informasi Dan Praktik Manajemen Laba Pada Perusahaan Manufaktur Di Bursa Efek Indonesia
2009
Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris tentang pengaruh asimetri informasi terhadap praktik manajemen laba, dan untuk mendapatkan bukti empiris tentang pengaruh ukuran perusahaan terhadap praktik manajemen laba. Sampel yang digunakan dalam penelitian ini sebanyak 51 perusahaan manufaktur yang memenuhi kriteria. Metode pengambilan sampel yang digunakan adalah purposive sampling. Setelah dilakukan uji statistik dengan model regresi berganda, maka diperoleh hasil bahwa variabel asimetri informasi berpengaruh terhadap praktik manajemen laba, demikian juga variabel ukuran perusahaan teruji berpengaruh terhadap praktik manajemen laba
Emerging Markets : Business and Management Studies Journal, 2020
This research aims to get the empirical evidence about the factors which will affect earnings management in manufacturing companies that listed in Indonesia Stock Exchange. These factors are audit committee financial expertise, institutional ownership, board size, ownership concentration, foreign directors, and board activity. Discretionary accrual is used as the proxy of earnings management. 101 manufacturing companies which listed in Indonesia Stock Exchange during period year 2014 to year 2016, was used as sample using purposive sampling method. This research uses multiple regression as a method of data analysis. The result shows that audit committee financial expertise, institusional ownership, board size, ownership concentration and foreign directors have no effect to earnings management, while board activity affects earnings management.