Pengaruh tekanan, kesempatan dan rasionalisasi keuangan terhadap manajemen laba
DOI:
https://doi.org/10.32670/fairvalue.v5i3.2475Keywords:
Financial stability; External pressure; Financial targets; Nature of industry; Earnings managementAbstract
The purpose of this study is to determine the effect of pressure, opportunity and financial rationalization on earnings management with financial stability, external pressure, financial targets as a proxy for pressure, the nature of the industry and effective monitoring as a proxy for opportunity and rationalization. The research method uses this type of research which is basic research, and the data analysis method used in this study is multiple linear regression. This study utilizes data taken from the financial statements of manufacturing companies with the food and beverage sub-sector that have been recorded and listed on the Indonesia Stock Exchange using a sampling technique that uses purposive sampling to meet the research criteria. The research period used is 6 years with a total sample data used of 84 of 14 manufacturing entities in the food and beverage sub-sector. This study uses multiple linear analysis methods with secondary data types. The results of the study show that financial targets have a negative effect on earnings management, effective monitoring and rationalization have a positive effect on earnings management, while financial stability, external pressure and the nature of the industry have no effect on earnings management
References
Aulia, H. (2018). Analisis Fraud Diamond Dalam Mendeteksi Potensi Kecurangan Laporan Keuangan.
Febriani, R. N. (2014). Corporate Governance Dan Manajemen Laba Bank Umum Syariah (Bus) Di Indonesia Tahun 2007-2012.
Hanifa, S. I., & Laksito, H. (2015). Pengaruh Fraud Indicators Terhadap Fraudulent Financial Statement (Studi Empiris Pada Perusahaan Yang Listed Di Bei Tahun 2008-2013). Fakultas Ekonomika dan Bisnis.
Ijudien, D. (2018). Pengaruh Stabilitas Keuangan, Kondisi Industri, dan Tekanan Eksternal terhadap Kecurangan Laporan Keuangan. Jurnal Kajian Akuntansi, 2(1), 82. https://doi.org/10.33603/jka.v2i1.1247
Indarto, S. L., & Ghozali, I. (2016). Fraud diamond: Detection analysis on the fraudulent financial reporting. Risk Governance & Control: Financial Markets & Institutions, 6(4), 116–123.
Indira Shinta Dewi. (2021). Kecurangan Laporan Keuangan Dalam Perspektif Fraud Triangle. Jurnal Liabilitas, 6(2), 16–27. https://doi.org/10.54964/liabilitas.v6i2.76
Iqbal, M. (2016). Analisa pengaruh faktor-faktor fraud triangle terhadap kecurangan laporan keuangan pada perusahaan property dan real estate yang terdaftar di bursa efek Indonesia. Prosiding Seminar Nasional Cendekiawan, 11–17.
No.99, S. (2002). Consideration of Fraud in a Financial Statement Audit.
Puspitadewi, E., & Sormin, P. (2018). Pengaruh fraud diamond dalam mendeteksi financial statement fraud. Jurnal Akuntansi, 12(2), 146–162.
Rachmania, A., Slamet, B., & Iryani, L. D. (2017). Analisis pengaruh fraud triangle terhadap kecurangan laporan keuangan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Jurnal Online Mahasiswa (JOM) Bidang Akuntansi, 4(2).
Rahmayuni, S. (2018). Analisis pengaruh fraud diamond terhadap kecurangan laporan keuangan (studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2013-2016). Jurnal Akuntansi, 6(1).
Renata, M. P., & Yudowati, S. P. (2020). Pendeteksian Kecurangan Laporan Keuangan Menggunakan Fraud Pentagon (Studi Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Jurnal Mitra Manajemen, 4(8), 1208–1223.
Riyadi, A. (2021). Deteksi Fraudulent Financial Statement dengan Fraud Diamond Theory: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2019. STIE Perbanas Surabaya.
Sandria, F. (2021). Deretan Skandal Lapkeu di Pasar Saham RI, Indofarma-Hanson. Retrieved from CNBC INDONESIA: Https://Www. Cnbcindonesia. Com/Market/20210726191301-17-263827/Deretan-Skandal-Lapkeu-Di-Pasar-Saham-Ri-Indofarma-Hanson/2.
Septriani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon . Jurnal Akuntansi, Keuangan Dan Bisnis Vol. 11, No. 1, Mei 2018, 11-23, 11(1), 11–23.
Umarsono, U. (2016). Efektivitas Fraud Triangle dalam Mendeteksi Manajemen Laba Akrual Berbasis SAS NO. 99 pada Perusahaan Penanaman Modal Asing. Jurnal Riset Akuntansi & Perpajakan (JRAP), 3(02), 225–237.
