Determinan Earnings Management

  • Alexander Arvin Kurniawan IBI Kwik Kian Gie
  • Prima Apriwenni Institut Bisnis dan Informatika Kwik Kian

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.
 

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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://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1716>. Date accessed: 04 july 2022. doi: https://doi.org/10.51211/joia.v7i1.1716.