Analisis pengaruh perilaku oportunistik dan mekanisme pemantauan terhadap manajemen laba

Izzatu Dzihny, Slamet Haryono

Abstract


Makalah ini menjelaskan sejauh mana perilaku oportunistik yang diproksikan dengan arus kas bebas, profitabilitas, dan leverage sebagai mekanisme pemantauan dapat mempengaruhi manajemen laba pada Perusahaan Makanan  dan Minuman yang terdaftar di BEI dari tahun 2015 hingga 2019. Model penelitian ini menggunakan regresi data panel. Hasil dari penelitian ini menunjukkan bahwa secara simultan FCF, ROA, dan DER memiliki kemampuan untuk mempengaruhi manajemen laba pada perusahaan makanan dan minuman yang terdaftar di BEI pada periode 2015-2019. Secara parsial FCF dan ROA berpengaruh positif dan signifikan terhadap manajemen laba, dan DER tidak berpengaruh terhadap manajemen laba. Hasil ini dapat menjadi acuan bagi para pemangku kepentingan yang ingin mendapatkan informasi keuangan yang tepat.


Keywords


Manajemen laba; arus kas bebas; leverage dan akrual diskresioner

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DOI: https://doi.org/10.30872/jfor.v23i4.10079

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Copyright (c) 2021 Izzatu Dzihny, Slamet Haryono

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FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Faculty of Economics and Business, Mulawarman University
Jl. Tanah Grogot No.1 Samarinda Kalimantan Timur 75119
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