PENGARUH EARNING POWER DAN DIVERSIFIKASI USAHA TERHADAP PRAKTIK MANAJEMEN LABA
DOI:
https://doi.org/10.31004/koloni.v1i4.313Abstract
This study aims to determine the effect of earning power and business diversification on earnings management practices as measured by discretionary accruals. Population of this research are 35 non-cyclical consumer manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Using the method purposive sampling obtained as many as 28 samples. Data analysis technique used multiple linear regression SPSS version 24. Multiple linear regression used to measure the strength of the relationship and the direction of independent variables to dependent variable. The results of the search showed that partially, earning power had a positive and significant effect to earnings management practices, while variables business diversification, had no significant to earnings management practices.
Keywords: Earnings Management, Earning power and Business Diversification
References
Referensi
Arintasari, O. W., & Rohman, A. (2015). Pengaruh diversifikasi industri, geografis dan mekanisme corporate governance terhadap manajemen laba. Diponegoro Journal Of Accounting vol.4, No.3 Tahun 2015, 1-13.
Cahyono, B., & Widyawati, D. (2019). Pengaruh asimetri informasi, ukuran perusahaan, profitabilitas terhadap manajemen laba. Jurnal Ilmu dan Riset Akuntansi : Volume 8, Nomor 1, Januari 2019(34), 1-16. Retrieved from http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/issue/view/34
Darsono, & Nur'aini. (2017). Pengaruh arus kas bebas, kualitas audit, keberadaan eksekutif wanita, dan diversifikasi usaha terhadap manajemen laba. Diponegoro Journal Of Accounting Vol.6, No.3, Tahun 2017, 1-9.
Devonis, F. O. (2019). Pengaruh asimetri informasi, tingkat leverage dan ukuran perusahaan terhadap praktik manajemen laba. JRAK Vol.10 No.1 Tahun 2019, 88. doi: https://doi.org/10.33558/jrak.v10i1.1646
Dimarcia, N. F., & Krisnadewi, K. A. (2016). Pengaruh diversifikasi operasi, leverage dan kepemilikan manajerial pada manajemen laba. E-Jurnal Akuntansi Universitas Udayana Vol.15.3. Juni 2016, 2324-2351. doi: https://ojs.unud.ac.id/index.php/Akuntansi/index
Gunarto, K., & Riswandari, E. (2019). Pengaruh diversifikasi operasi, kepemilikan manajerial, komite audit dan kualitas audit terhadap manajemen laba. Jurnal Akuntansi Berkelanjutan Indonesia Vol.2, No.3, Sept. 2019, 356-374. doi: http://dx.doi.org/10.32493/JABI.v2i3.y2019.p356-374
Mehdi, I. K., & Seboui, S. (2011). Corporate diversification and earnings management. Review of Accounting and Finance, 10(2) 2011, 176-196. doi: http://dx.doi.org/10.1108/14757701111129634
Melda, S., Nadilla, T., Iskandar, Ramadhan, Ridha, A., & Puspita, D. (2020). Pengaruh Earning Power dan Perubahan Tarif Pajak Terhadap Manajemen Laba Pada Perusahaan Perbankan yang telah Go Public di Bursa Efek Indonesia. Seminar Nasional Teknologi Komputer & Sains (SAINTEKS).
Raka, & Suhartono, S. (2018). Kemampuan kepemilikan institusional memoderasi pengaruh earning power, leverage, dan ukuran perusahaan terhadap manajemen laba. Jurnal Bina Akuntansi, Juli 2018, Vol.5 No.2, 164- 195. doi: https://doi.org/10.52859/jba.v5i2.8
Rosady , R. S., & Abidin, K. (2019). Pengaruh kompensasi bonus, leverage, ukuran perusahaan, earning power terhadap manajemen laba. Liability – Agst, Vol. 01, No.2.
Scott, W. R. (2015). Financial accounting theory seventh edition. Canada: Pearson Toronto.
Sofia, I. P., & Murwaningsari, E. (2019). The role of diversification, capital structure determinant, and structure of ownership on earnings management with information asymmetry as moderating variable. Research Journal of Finance and Accounting Vol.10, No.14, 2019, 45-51. doi: http://dx.doi.org/10.7176/RJFA/10-14-05
Surya, S., Soetama, D. R., & Ruliana, R. (2016). Pengaruh Earning Power Terhadap Earning Management. Akuntabilitas: Jurnal Ilmu Akuntansi Volume 9 (I), April 2016, 99.
Usmar, D. (2014). Tinjauan teori akuntansi positif terhadap fenomena creative accounting. JAWARA: Jurnal Wawasan dan Riset Akuntansi, Vol.1 No.2, Maret 2014, 80-92. doi: http://dx.doi.org/10.25157/jwr.v1i2.1258
Wijayanti, E. D., & Mukti, A. H. (2018). Pengaruh diversifikasi perusahaan dan asimetri informasi terhadap manajemen laba dengan kepemilikan institusional sebagai variabel moderasi. Seminar Nasional Cendekiawan ke 4 Tahun 2018, 993-1001. doi:. https://doi.org/10.25105/semnas.v0i0.3425
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Elmi Elmi, Tatik Zulaika, Leliana Maria Angela
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
