Analisis Faktor - Faktor yang Mempengaruhi Manajemen Laba dan Konservatisme

Evan, David (2020) Analisis Faktor - Faktor yang Mempengaruhi Manajemen Laba dan Konservatisme. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Studi ini dilakukan dengan tujuan memahami aspek-aspek apa saja yang dapat berdampak kepada manajemen laba dan konservatisme perseroan non keuangan yang tertera di BEI. Variabel mempengaruhi yang dimanfaatkan dalam studi ini berupa variabel leverage, ukuran perusahaan, intensitas modal, likuiditas, growth opportunities dan direktur berlatar belakang akuntansi, sedangkan variabel dipengaruhi yang dimanfaatkan yaitu variabel manajemen laba dan konservatisme. Sampel dan populasi dari studi ini meliputi perseroan non keuangan yang tertera di BEI dan data yang dimanfaatkan dalam studi berasal dari laporan finansial yang diterbitkan di website www.idx.co.id dan www.idnfinancials.com. Dikarenakan studi ini memiliki dua variabel dipengaruhi, maka terdapat dua hasil pengujian yang akan dihasilkan dari studi ini, hasil dari penelitian pertama yang memanfaatkan manajemen laba sebagai variabel dipengaruhi mengungkapkan bahwa leverage terdapat dampak signifikan negatif kepada manajemen laba dan ukuran perusahaan terdapat dampak signifikan positif kepada manajemen laba, sedangkan intensitas modal, likuiditas, growth opportunities dan direktur berlatar belakang akuntansi tidak terdapat dampak signifikan kepada manejemen laba. Hasil studi selanjutnya yang menggunakan konservatisme selaku variabel dipengaruhi menunjukkan bahwa leverage dan ukuran perusahaan berdampak signifikan positif kepada konservatisme, sedangkan variabel mempengaruhi lainya seperti intensitas modal, likuiditas, growth opportunities dan direktur berlatar belakang akuntasi ditemukan tidak mempunyai dampak yang signifikan kepada konservatisme. ********************************************************************** This research was conducted with the aim of understanding the factors that could affect earnings management and conservatism of non-financial companies listed on the Indonesia Stock Exchange. The indipengaruhit variables used in this study are leverage, firm size, capital intensity, liquidity, growth opportunities and directors with accounting backgrounds, while the dipengaruhit variable used is earnings management and conservatism. The sample and population of this study include non-financial companies listed on the Indonesia Stock Exchange and the data used in the study come from financial reports and annual reports published on the websites www.idx.co.id and www.idnfinancials.com. Since this study has two dipengaruhit variables, there are two test results that will be produced from this study, the results of the first study that utilizes earnings management as the dipengaruhit variable revealed that leverage has a significant negative impact on earnings management and firm size has a significant positive impact on management earnings, while capital intensity, liquidity, growth opportunities and directors with accounting backgrounds have no significant impact on earnings management. The results of subsequent studies that used conservatism as the dipengaruhit variable showed that leverage and firm size had a significant positive impact on conservatism, while other indipengaruhit variables such as capital intensity, liquidity, growth opportunities and directors with an accounting background were found to have no significant impact on conservatism.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: Earnings management, conservatism, leverage, firm size, capital intencity ratio, liquidity, growth opportunities, ceo with an accounting background.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 27 Apr 2020 08:34
Last Modified: 02 Oct 2020 02:56
URI: http://repository.uib.ac.id/id/eprint/2182

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