Pengaruh Kecakapan Manajerial Terhadap Manajemen Laba Akrual Dan Riil

Abstract

The purpose of this research is to examine the effect of managerial ability on accrual and real earnings management. The population in this research is companies listed in LQ45 index for the year 2016-2018. The sample is determined by purposive sampling method and obtained a sample of 25 companies. The type of data is secondary data obtained from www.idx.co.id. The analytical technique used in this research is panel data regression analysis and processed using the Eviews 9.0 program. The results indicated that managerial ability which is measured using Data Envelopment Analysis (DEA) has positive effect on accrual earnings management. However, managerial ability has negative effect on real earnings management. This is because there is a substitution relationship between accrual and real earnings management, when accrual earnings management increases, real earnings management will decrease

Manajemen Laba Terhadap Nilai Perusahaan: Peranan Tata Kelola Perusahaan dan Kualitas Audit sebagai Variabel Pemoderasi [Earnings Management on Firm Value: The Role of Corporate Governance and Audit Quality as Moderating Variables]

“…Informasi laba sering menjadi perhatian utama bagi investor atau pemegang saham. Karena hal tersebut dapat mendorong atau memotivasi manajer untuk melakukan manajemen laba (earnings management) demi keuntungan pribadi (Majid et al, 2020). Biasanya perusahaan yang terlibat dalam praktik manajemen laba adalah untuk menghindari pelaporan kerugian (Mellado-Cid et al, 2017).…”

Managerial Ability And Earnings Management: Moderating Role Of Risk-Taking Behavior

“…On the one hand, prior studies (Baik et al, 2020;Demerjian et al, 2020;Imeni et al, 2021;Majid et al, 2020) demonstrate that managerial skill increases earnings management, including AEM and REM. Managers with higher managerial talents are more equipped to understand the business and industry of the company, including accounting policies, business knowledge, and skill tasks related to managing earnings.…”

“…In this instance, the manager takes advantage of the information gap between shareholders and managers to become more active in managing earnings. Higher-ability managers are incentivised to use their skills to manage earnings more because they can get paid more (Majid et al, 2020) or face greater pressure if they do not meet profit targets (X. Huang & Sun, 2017).…”

“…On the other hand, previous research shows that managerial ability has a negative effect on earnings management, including AEM and REM (X. Huang & Sun, 2017;La'bi et al, 2018;Majid et al, 2020;Skousen et al, 2019). Higher managerial ability allows managers to have higher knowledge and skills about the company's business and industry to increase company profitability without carrying out earnings management (X.…”

COVID-19: Accrual Earnings Management Practices in Pharmaceutical Companies in Indonesia

“…Suppose incentives and rewards are only dependent on short-term financial performance as reported in financial statements; in that case, they are likely to encourage managers to engage in deviant behavior such as earnings management (Azizah, 2017b). A company's bonus scheme can incentivize managers to manipulate the company's net income 2020), Azizah, Bantasyam, et al(2020), Majid et al(2020), Azizah, Zoebaedi, et al(2020), Azizah et al(2019), Prasetyo et al(2021), prove that managers in Indonesia tend to do earnings management. And it is interesting to study the pharmaceutical sector because the pharmaceutical sector shares have become one of the sectors of choice for investors throughout 2020, in line with the sentiment of the COVID-19 pandemic (Ulfah, 2020).…”