Manajemen laba akrual, kekakuan biaya dan nilai perusahaan

Zaki Fakhroni

Abstract


Penelitian ini memberikan model prediksi atas pertanyaan penelitian apakah manajemen laba akrual dapat mengurangi atau menurunkan kekakuan biaya yang pada akhirnya meningkatkan nilai perusahaan. Penelitian ini berdasarkan pendekatan hipotesis kontrak efisien yaitu penggunaan metode akuntansi untuk meningkatkan laba dengan meminimalkan biaya yang akhirnya dapat meningkatkan nilai perusahaan. Menggunakan sampel perusahaan non keuangan terdaftar pada Bursa Efek Indonesia tahun 2010 hingga 2016. Hasil dari penelitian ini mendukung hipotesis kontrak efisien bahwa manajemen perusahaan melakukan manajemen laba untuk meningkatkan nilai perusahaan melalui penurunan kekakuan biaya.


Keywords


manajemen laba; kekakuan biaya; nilai perusahaan

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References


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DOI: https://doi.org/10.29264/prosiding%20snmeb.v0i0.3094

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