PENGARUH KARAKTERISTIK EKSEKUTIF TERHADAP MANAJEMEN LABA

Judi Budiman

Abstract


ABSTRACT

Manager have interest to provide good information about  earning, although not an honest information, to achive that objective executive arrange an earnings managemen. In fact earnings management is something that cosmetic because manager do a  accrual manipulation without any consequences cash flow. This study investigated how characteristic executive of risk taking effect to earnings management. Whether characteristic executive in the company more agrgresive  to affect the size of earning. Object of study is manufacturing companies listed on the Indonesia stock exchange period 2016-2020. Determination of the sample is done by using purposive sampling method was based on secondary data from financial reports that are available in the OSIRIS data. The method of analysis used multiple linear regression. The results of this study  that executives who have the character of risk taking had significantly positive effect on earning management.

Keywords : Earnings management, risk taking, risk averse, discretionary accrual.

 

ABSTRAK

Manajer berkepentingan untuk memberikan informasi yang baik tentang laba, meskipun bukan informasi yang sejujurnya, guna mencapai tujuan eksekutif melakukan manajemen laba. Pada kenyataannya manajemen laba adalah sesuatu yang berupa kosmetik karena manajer melakukan manipulasi akrual tanpa memperhatikan konsekuensi arus kas. Penelitian ini untuk menggali bagaimana karakteristik eksekutif risk taking berpengaruh terhadap manajemen laba. Apakah karakteristik eksekutif di perusahaan lebih agresif mempengaruhi ukuran laba. Objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling berdasarkan data sekunder dari laporan keuangan yang tersedia dalam data OSIRIS. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini bahwa eksekutif yang memiliki karakter risk taking berpengaruh positif signifikan terhadap manajemen laba.

Kata kunci : Manajemen laba, pengambil risiko, menghindari risiko, diskresi akrual.

Keywords


Manajemen laba, pengambil risiko, menghindari risiko, diskresi akrual.

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DOI: https://doi.org/10.37058/jak.v17i2.6742

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