MANAJEMEN LABA DAN KETERLAMBATAN PELAPORAN KEUANGAN DI MASA PANDEMI COVID19
Abstract
Pandemic Covid19 memiliki dampak terhadap kinerja perusahaan, sehingga perusahaan cenderung melakukan manajemen laba agar terlihat baik. Akibat adanya manajemen laba, perusahaan cenderung terlambat dalam melaporkan laporan keuangannya. Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengkaji pengaruh manajemen laba terhadap keterlambatan pelaporan keuangan dan dampak covid19 memperkuat atau memperlemah hubungan manajemen laba dan keterlambatan pelaporan keuangan. Sampel penelitian yaitu perusahaan manufaktur yang listing pada BEI tahun 2018-2020. Teknik sampling menggunakan metode Purposive sampling. Alat analisis menggunakan SPSS 25 dengan metode Regresi. Hasil penelitian Manajemen laba berpengaruh positif terhadap keterlambatan pelaporan keuangan dan covid19 memiliki pengaruh positif terhadap manajemen laba dan keterlambatan pelaporan keuangan.
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World Health Organization. (20212). WHO Coronavirus (COVID-19). https://covid19.who.int/
Ali, M., Alam, N., & Rizvi, S. A. R. (2020). Coronavirus (COVID-19) — An epidemic or pandemic for financial markets. Journal of Behavioral and Experimental Finance, 27, 100341. https://doi.org/10.1016/j.jbef.2020.100341
Az-Zahra, K., & Yunita, I. (2022). STUDI KASUS PADA PERUSAHAAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA. JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(3), 1309–1318.
Chai, M. L., & Tung, S. (2002). The effect of earnings-announcement timing on earnings management. Journal of Business Finance and Accounting, 29(9–10), 1337–1354. https://doi.org/10.1111/1468-5957.00472
Chandra, V., Raphael Saragih, J., & Manajemen Bisnis Multi Sarana Manajemen Administrasi dan Rekayasa Teknologi Medan, S. (2022). PENGARUH PROFITABILITAS, LEVERAGE DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA. JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(3), 2238–2256.
Chintrakarn, P., Jiraporn, P., & Kim, Y. S. (2018). Did firms manage earnings more aggressively during the financial crisis? International Review of Finance, 18(3), 477–494. https://doi.org/10.1111/irfi.12135
Cimini, R. (2015). How has the financial crisis affected earnings management? A European study. Applied Economics, 47(3), 302–317. https://doi.org/10.1080/00036846.2014.969828
Clatworthy, M. A., & Peel, M. J. (2016). The timeliness of UK private company financial reporting: Regulatory and economic influences. British Accounting Review, 48(3), 297–315. https://doi.org/10.1016/j.bar.2016.05.001
DeFond, M. L., & Park, C. W. (1997). Smoothing income in anticipation of future earnings. Journal of Accounting and Economics, 23(2), 115–139. https://doi.org/10.1016/S0165-4101(97)00004-9
Efobi, U., & Okougbo, P. (2014). Timeliness of Financial Reporting in Nigeria. South African Journal of Accounting Research, 28(1), 65–77. https://doi.org/10.1080/10291954.2014.11463127
Idx.go.id. (2020). SURAT KEPUTUSAN DIREKSI PT BURSA EFEK INDONESIA. https://www.google.com/search?q=PT+Bursa+Efek+Indonesia+terkait+Relaksasi+Batas+waktu+penyampaian+laporan+keuangan+dan+laporan+tahuanan+nomor+%3A+Kep-00027%2FBEI%2F03-2020&rlz=1C1CHBD_enID913ID913&oq=PT+Bursa+Efek+Indonesia+terkait+Relaksasi+Batas+waktu+p
Lee, H. Y., & Son, M. (2009). Earnings announcement timing and earnings management. Applied Financial Economics, 19(4), 319–326. https://doi.org/10.1080/09603100701857872
Luypaert, M., Van Caneghem, T., & Van Uytbergen, S. (2016). Financial statement filing lags: An empirical analysis among small firms. International Small Business Journal: Researching Entrepreneurship, 34(4), 506–531. https://doi.org/10.1177/0266242615569324
Rababah, A., Al-Haddad, L., Sial, M. S., Chunmei, Z., & Cherian, J. (2020). Analyzing the effects of COVID-19 pandemic on the financial performance of Chinese listed companies. Journal of Public Affairs, 20(4). https://doi.org/10.1002/pa.2440
Rusmin, R., & Evans, J. (2017). Audit quality and audit report lag: Case of Indonesian listed companies. Asian Review of Accounting, 25(2), 191–210. https://doi.org/10.1108/ARA-06-2015-0062
Scott, W. R. (2015). Financial Accounting Theory. Seventh Edition. Pearson Prentice Hall: Toronto.
Shen, H., Fu, M., Pan, H., Yu, Z., & Chen, Y. (2020). The Impact of the COVID-19 Pandemic on Firm Performance. Emerging Markets Finance and Trade, 56(10), 2213–2230. https://doi.org/10.1080/1540496X.2020.1785863
Silva, A. F. da, Weffort, E. F. J., Flores, E. da S., & Silva, G. P. da. (2014). Earnings Management and Economic. Revista de Administraçao de Empresas, 54(3), 268–283.
Šušak, T. (2020). The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic. Zbornik Radova Ekonomskog Fakultet Au Rijeci, 38(2), 453–473. https://doi.org/10.18045/zbefri.2020.2.453
World Health Organization. (20212). WHO Coronavirus (COVID-19). https://covid19.who.int/
Published
2023-04-23
How to Cite
Yanto, D., & Kusumawardani, M. (2023). MANAJEMEN LABA DAN KETERLAMBATAN PELAPORAN KEUANGAN DI MASA PANDEMI COVID19. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(1), 719-732. https://doi.org/10.31955/mea.v7i1.2911
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