Pengaruh Tata Kelola Perusahaan dan Jenis Kepemilikan terhadap Manajemen Laba Riil

Erna Wati, Ellen Lonika

Abstract


Tujuan dari penelitian ini membahas tentang hubungan tata kelola perusahaan dan jenis kepemilikan terhadap manajemen laba riil. Pengukuran yang digunakan untuk mengukur variabel manajemen laba riil ada dua jenis, yaitu metode arus kas operasi abnormal (ACFO), dan metode pengeluaran diskresioner abnornal (ADISX). Sampel penelitian meliputi perusahaan non keuangan periode tahun 2016 sampai dengan tahun 2020 yang terdaftar pada Bursa Efek Indonesia dengan jumlah observasi sebanyak 1.230 data. Penelitian ini diuji dengan menggunakan data panel dengan pendekatan fixed effect model. Hasil pengujian menunjukkan bahwa komite audit dengan keahlian keuangan efektif dalam mengurangi manajemen laba riil yang diukur dengan metode arus kas abnormal, sedangkan variabel lain yang membahas jenis kepemilikan dan tata kelola perusahaan tidak berpengaruh terhadap manajemen laba riil yang diukur dengan kedua metode tersebut.

Keywords


jenis kepemilikan; manajemen laba riil; tata kelola perusahaan

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References


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DOI: https://doi.org/10.17509/jrak.v10i2.39653

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