Email this article Pengaruh perilaku oportunistik, mekanisme pengawasan dan financial distress terhadap manajemen laba pada perusahaan sub sektor pertambangan batubara yang terdaftar di bursa efek indonesia
Abstract
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Perilaku Oportunistik, Mekanisme Pengawasan dan Financial Distress terhadap Manajemen Laba. Penelitian ini dilakukan pada perusahaan sub sektor pertambangan batubara yang terdaftar pada Bursa Efek Indonesia periode 2016-2019. Penelitian ini menggunakan purposive sampling dengan jumlah sampel yang memenuhi kriteria sebanyak 17 perusahaan. Jenis data yang digunakan adalah data kuantitatif dan sumber data berupa laporan keuangan tahunan perusahaan. Alat analisis yang digunakan adalah statistik deskriptif dan regresi data panel. Hasil penelitian ini menunjukkan: (1) Perilaku Oportunistik berpengaruh negatif signifikan terhadap Manajemen Laba, (2) Mekanisme Pengawasan berpengaruh negatif tidak signifikan terhadap Manajemen Laba, (3) Financial Distress berpengaruh positif tidak signifikan terhadap Manajemen Laba.
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References
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DOI: https://doi.org/10.30872/jimm.v7i3.10774
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