PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA SEBELUM DAN PADA SITUASI PANDEMI COVID19

  • Tanggor Sihombing Universitas Pelita Harapan, Jakarta
  • Avienna Nurul Izzah Universitas Pelita Harapan, Jakarta

Abstract

Tujuan penelitian ini untuk mengetahui dan menguji hubungan antara kualitas audit, financial distress dan ukuran perusahaan terhadap manajemen laba sebelum dan pada situasi pandemic covid19. Manajemen laba diukur menggunakan discretionary accruals model modifikasi Jones.  Data yang digunakan penelitian ini adalah data sekunder dari laporan keuangan perusahaan yang terdaftar di S&P Capital IQ dengan total 618 observasi dengan menggunakan teknik purposive sampling pada perusahaan industri manufacturing di negara Indonesia untuk periode 2018-2020. Penelitan ini menemukan bukti bahwa kualitas audit tidak memiliki pengaruh terhadap manajemen laba, financial distress memiliki pengaruh positif terhadap manajemen laba dan ukuran perusahaan memiliki pengaruh negative terhadap manajemen laba. Penelitian ini menujukkan bahwa Covid19 sebagai variable moderasi memperkuat pengaruh negative kualitas audit terhadap manajemen laba, tetapi menemukan bukti bahwa financial distress tidak memiliki pengaruh terhadap manajemen laba dan mempengaruhi hubungan positif ukuran perusahaan terhadap manajemen laba dalam masa COVID19

References

Agatha Rusci, V., Santosa, S., & Elisa Fitriana, V. (2021). FINANCIAL DISTRESS AND EARNINGS MANAGEMENT IN INDONESIA: THE ROLE OF INDEPENDENT COMMISSIONERS. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 07(01). https://doi.org/10.34204/jiafe.v7i1.3153
Al-Shaer, H., Salama, A., & Toms, S. (2017). Audit committees and financial reporting quality. Journal of Applied Accounting Research, 18(1), 2–21. https://doi.org/10.1108/JAAR-10-2014-0114
Astuti, C. D., & Pangestu, N. (2019). KUALITAS AUDIT, KARAKTERISTIK PERUSAHAAN DAN MANAJEMEN LABA RIIL. Media Riset Akuntansi, Auditing & Informasi, 19(2), 191–208. https://doi.org/10.25105/mraai.v19i2.5442
Ayu Furry Adryanti. (2019). Pengaruh Pilihan Metode Manajemen Laba Akrual dan Riil Terhadap Kinerja Keuangan Perusahaan Sektor Manufaktur. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 2(1), 47–62. https://doi.org/10.29303/akurasi.v2i1.14
Azizah, W. (2021). COVID-19 IN INDONESIA: ANALYSIS OF DIFFERENCES EARNINGS MANAGEMENT IN THE FIRST QUARTER. Jurnal Akuntansi, 11(1), 23–32. https://doi.org/10.33369/j.akuntansi.11.1.23-32
Bansal, M., Ali, A., & Choudhary, B. (2021). Real earnings management and stock returns: moderating role of cross-sectional effects. Asian Journal of Accounting Research, 6(3), 266–280. https://doi.org/10.1108/AJAR-11-2020-0107
Donatella, P., Haraldsson, M., & Tagesson, T. (2021). Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event. Journal of Public Budgeting, Accounting & Financial Management, 34(6), 117–136. https://doi.org/10.1108/JPBAFM-04-2021-0074
Eugene F. Brigham, & Joel F. Houston. (2021). Fundamentals of Financial Management (16th ed.). Cengage Learning.
Ghazali, A. W., Shafie, N. A., & Sanusi, Z. M. (2015). Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress. Procedia Economics and Finance, 28, 190–201. https://doi.org/10.1016/S2212-5671(15)01100-4
Kim, S. H., & An, Y. (2018). The effect of ownership-control disparity on the Chinese firm’s real activity earnings management. Pacific Accounting Review, 30(4), 482–499. https://doi.org/10.1108/PAR-01-2018-0003
Li, Y., Li, X., Xiang, E., & Geri Djajadikerta, H. (2020). Financial distress, internal control, and earnings management: Evidence from China. Journal of Contemporary Accounting & Economics, 16(3), 100210. https://doi.org/10.1016/j.jcae.2020.100210
Michaela Rankin, Kimberly Ferlauto, Susan McGowan, & Susan McGowan. (2018). Contemporary Issues in Accounting (2nd ed.). Wiley.
Mnif, Y., & ben Hamouda, A. (2020). Audit quality and the trade-off between real and accrual earnings management in the oil and gas industry: the GCC evidence. Journal of Applied Accounting Research, 22(2), 223–251. https://doi.org/10.1108/JAAR-12-2019-0167
Muttakin, M. B., Khan, A., & Mihret, D. G. (2017). Business group affiliation, earnings management and audit quality: evidence from Bangladesh. Managerial Auditing Journal, 32(4/5), 427–444. https://doi.org/10.1108/MAJ-01-2016-1310
OPLER, T. C., & TITMAN, S. (1994). Financial Distress and Corporate Performance. The Journal of Finance, 49(3), 1015–1040. https://doi.org/10.1111/j.1540-6261.1994.tb00086.x
Rusmin, R., Scully, G., & Tower, G. (2012). Income smoothing behaviour by Asian transportation firms. Managerial Auditing Journal, 28(1), 23–44. https://doi.org/10.1108/02686901311282489
Sarlina Sari. (2021). Pencatatan Akuntansi Dan Manajemen Laba Pada Perusahaan Di Indonesia Selama Pandemi Coronavirus (Covid-19). COSTING : Journal of Economic, Business and Accounting, 5(1), 63–74. https://doi.org/https://doi.org/10.31539/costing.v5i1.2603
Setiawan, P. E., & Dwiana Putra, I. M. P. (2019). Keputusan Pemilihan Strategi Manajemen Laba Pada Perusahaan Yang Mengalami Financial Distress di Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 196. https://doi.org/10.24843/JIAB.2019.v14.i02.p05
Sitanggang, R. P., Karbhari, Y., Matemilola, B. T., & Ariff, M. (2019). Audit quality and real earnings management: evidence from the UK manufacturing sector. International Journal of Managerial Finance, 16(2), 165–181. https://doi.org/10.1108/IJMF-03-2018-0095
Tanggor Sihombing, & Chan Ka Hing. (2021). ANALYSIS OF THE EFFECT OF FINANCIAL DISTRESS, COMPANY SIZE, INVENTORY ACTIVITIES AND PROFITABILITY ON AUDIT DELAY. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(2), 1712–1722. https://doi.org/https://doi.org/10.31955/mea.vol5.iss2.pp1712-1722
Published
2022-05-31
How to Cite
Sihombing, T., & Izzah, A. N. (2022). PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA SEBELUM DAN PADA SITUASI PANDEMI COVID19. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 6(2), 274-292. https://doi.org/10.31955/mea.v6i2.2042