NonkeluargaTujuan Utama -Tulisan ini bertujuan menganalis kecenderungan pemilihan praktik manajemen laba perusahaan keluarga/nonkeluarga Metode -Peneliti mengumpulkan bukti-bukti empiris atas perusahaan yang sahamnya telah tercatat pada Bursa Indonesia, setidaknya tahun 2017-2019. Model regresi logistik digunakan untuk menguji pilihan manajemen laba. Temuan Utama -Bukti empiris mengungkap bahwa mayoritas perusahaan -perusahaan di Indonesia adalah perusahaan keluarga. Lebih lanjut, studi ini membuktikan bahwa dibanding dengan perusahaan non keluarga, perusahaan keluarga lebih memilih manajemen laba akrual daripada manajemen laba ril. Akan tetapi ketika ukuran perusahaan meningkat, perusahaan keluarga mulai beralih kepada pilihan manajemen laba ril. Implikasi Teori dan Kebijakan -Hasil pengujian mendukung bahwa teori socioemotional wealth menjelaskan dengan baik praktik manajemen laba dari bisnis keluarga dan nonkeluarga. Hasil studi bermanfaat bagi auditor dalam menilai risiko salah saji laporan keuangan. Kebaharuan Penelitian -Sejauh diketahui penulis riset mengenai pilihan manajemen laba belum dilakukan di negara-negara berkembang yang didominasi oleh perusahaan keluarga.
Purpose This study aims to examine the preference for earnings management (EM) strategies according to business strategies, namely, cost leadership strategies and differentiation strategies, Design/methodology/approach This study analyzed 262 samples of manufacturing and service companies listed on the Indonesia Stock Exchange for the period 2019. Logistic regression analysis is used to test the company’s EM strategy preferences based on the applied business strategy. Findings The results prove that business strategy has a significant effect on EM strategy preferences. Companies that implement a cost leadership strategy tend to use an accrual form of EM rather than a real form of EM. Conversely, companies that implement a differentiation strategy tend to use a real form of EM. Research limitations/implications Theoretically, this study confirms that contingency theory can explain EM practice preferences based on business strategy. Practically, this study helps auditors and financial statement analysts in assessing the quality of financial statements, as well as the risk of financial misstatement based on the business strategy adopted by the companies. Originality/value Based on prior literature, research studies on the analysis of EM strategy preferences based on business strategy have been limited.
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