PENGARUH KINERJA LINGKUNGAN DAN LEVERAGE  TERHADAP MANAJEMEN LABA

Lola Yuli Asmara; Erna Widiastuty

doi:10.31955/mea.v7i2.3110

Lola Yuli Asmara Universitas Andalas
Erna Widiastuty Universitas Andalas

DOI: https://doi.org/10.31955/mea.v7i2.3110

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh kinerja lingkungan dan leverage terhadap manajemen laba. Populasi dalam penelitian ini adalah seluruh perusahaan yang mengikuti PROPER yang diselenggarakan oleh Kementerian Lingkungan Hidup. Sampel penelitian ini adalah perusahaan yang mengikuti PROPER sebanyak 260 setiap tahun yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2020.

Variabel kinerja lingkungan diproksikan dengan indeks PROPER, variabel leverage diprosikan dengan DER dan variabel manajemen laba diproksikan dengan diskresional akrual dengan model Jones. Pada penelitian ini digunakan variabel kontrol asset turnover, net profit margin, current ratio. Pengujian hipotesis dilakukan dengan analisis regresi linier berganda.

Hasil penelitian menunjukkan bahwa variabel kinerja lingkungandan leverage berpengaruh terhadap manajemen laba akrual. Variabel kontrol asset turnover dan current ratio tidak berpengaruh, namun net profit margin berpengaruh

Author Biography

Lola Yuli Asmara, Universitas Andalas

Mahasiswa Magister Akuntansi

Fakultas Ekonomi dan Bisnis

Universitas Andalas

References

Abbas, D. S., Eksandy, A., & Hakim, M. Z. (2020). Earnings Management : Environmental Disclosure , Business Strategy , Water Accounting and Leverage. Proceedings International Seminar On Accounting Society, 2, 228–235. https://dirdosen.budiluhur.ac.id/0310028502/Proceeding_IS_%28Unpam%29.pdf#page=236
Anagnostopoulou, S. C., & E., T. A. (2017). The effect of financial leverage on real and accrual-based earnings management. Accounting and Business Research., 47(2), 191–236. https://doi.org/10.1080/00014788.2016.1204217
Chen, R. C., & Hung, S. W. (2021). Exploring the impact of corporate social responsibility on real earning management and discretionary accruals. Corporate Social Responsibility and Environmental Management, 28(1), 333–351. https://10.0.3.234/csr.2052
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting Earnings Management. The Accounting Review, 70(2), 193–225. http://www.jstor.org/stable/248303
El Diri, M., Lambrinoudakis, C., & Alhadab, M. (2020). Corporate Governance and Earnings Management in Concentrated Markets. Journal of Business Research, 108(2020), 291–306. https://doi.org/10.1016/j.jbusres.2019.11.013
Ghozali, I. (2016). Aplikasi Analisis multivariete dengan program IBM SPSS 23 (8th ed.). Badan Penerbit Universitas Diponegoros.
Handoyo, S. (2018). The Development of Indonesia Environmental Performance and Environmental Compliance. Journal of Accounting Auditing and Business, 1(1), 69–80. https://doi.org/10.24198/jaab.v1i1.15656
Hoang, K. M. T., & Anh, P. T. (2019). The Effect Of Financial Leverage On Real And Acrual-Based Earnings Management In Vietnamese Firms. Economics & Sociology, 12(4), 299–333. https://doi.org/10.1080/00014788.2016.1204217
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193–228. https://doi.org/10.2307/2491047
Jones, M. (2011). Creative Accounting, Fraud and International Accounting Scandals. John Wiley & Sons Inc.
Jordaan, L. A., De Klerk, M., & De Villiers, C. J. (2018). Corporate Social Responsibility and Earnings Management of South African Companies. South African Journal of Economic and Management Sciences, 21(1). http://dx.doi.org/10.4102/sajems.v21i1.1849
Putra, D., & Utami, I. L. (2018). Pengaruh Environmental Performance Terhadap Environmental Disclosure dan Economic Performance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar Di BEI). Jurnal Akuntansi, 9(1), 1–11. https://doi.org/10.28932/jam.v9i1.487
Rahmawati, A., & Fajri, R. (2021). Firm size, leverage, dividend policy, ownership structure, earning management: Evidence in Indonesia stock exchange. In 4th International Conference on Sustainable Innovation 2020-Accounting and Management. 10.2991/aer.k.210121.010
Sari, W. (2018). Pengaruh Aspek-Aspek Kinerja Lingkungan Perusahaan Terhadap Harga Saham Syariah Yang Terdaftar Dalam Jakarta Islamic Index. Ekspansi, 10(2), 269–283. https://doi.org/10.35313/ekspansi.v10i2.1215
Surbakti, L. P., & Shari, H. B. (2018). The Impact of Internal Monitoring Mechanism and External Audit on Earnings Quality Evidence from Indonesia. Journal of Business and Management, 20(12), 62–68. http://dx.doi.org/10.9790/487X-2012026269
Velte, P. (2021). Environmental performance, carbon performance and earnings management: Empirical evidence for the European capital market. Corporate Social Responsibility and Environmental Management, 28(1), 42–53. https://doi.org/10.1002/csr.2030
You, H. W., Brahmana, R. K., & Tan, M. Y. (2018). Corporate environmental disclosure and earning management. International Journal of Green Economics, 12(3–4), 308–321. https://doi.org/10.1504/IJGE.2018.097874
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.