Pengaruh Kesulitan Keuangan, Set Pertumbuhan Investasi, Serta Pengendalian Internal Terhadap Manajemen Laba

Pratiwi, Clara Sonya Yudha Wastu (2022) Pengaruh Kesulitan Keuangan, Set Pertumbuhan Investasi, Serta Pengendalian Internal Terhadap Manajemen Laba. Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Keputusan investasi merupakan salah satu keputusan manajer untuk mengalokasikan dana ke dalam bentuk investasi sehingga akan menghasilkan keuntungan di masa yang akan datang, karena berpengaruh terhadap hasil laba yang diharapkan investor. Namun beberapa kasus manipulasi laporan keuangan menjadi salah satu peristiwa yang menyita perhatian. Manajemen laba merupakan kondisi dimana manajemen melakukan intervensi atau kecurangan akuntansi dalam proses penyusunan laporan, sehingga dapat menaikkan, meratakan dan menurunkan laba sebenarnya. Tindakan manajemen laba atau memanipulasi pendapatan demi mencapai target tertentu, berakibat menyesatkan pemangku kepentingan. Faktor yang menyebabkan tindakan ini dapat terjadi karena adanya kondisi financial distress. Manajemen melakukan manajemen laba karena beberapa motivasi dan juga ingin memperlihatkan kinerja perusahaan dengan maksimal. Selain faktor kesulitan keuangan, tingkat IOS atau Investment Opportunity Set perusahaan tinggi berarti perusahaan tersebut memiliki kesempatan tumbuh yang tinggi, hal ini memicu adanya tindakan manajemen laba oleh untuk mempertahankan pertumbuhan perusahaan dengan tujuan untuk mempertahankan citra perusahaan. Kejadian ini bisa dikurangi jika perusahaan memiliki standar operasi yang disebut pengendalian internal. Sehingga penelitian ini bertujuan untuk mengetahui pengaruh financial distress dan Investment Opportunity Set terhadap manajemen laba dimoderasi pengendalian internal (Internal Control) pada perusahanaan yang terdaftar di BEI sejak tahun 2016-2020. Menggunakan regresi data panel dan analisis moderasi didapatkan hasil bahwa 1) financial distress tidak berpengaruh terhadap manajemen laba. 2) Investment opportunity set berpengaruh positif terhadap manajemen laba. 3) Internal control dapat memoderasi atau membatasi pengaruh Investment opportunity set terhadap manajemen laba.
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The investment decision is one of the managers' decisions to allocate funds in the form of investments so that it will generate profits in the future, because it affects the profit expected by investors. However, several cases of manipulation of financial statements became one of the events that grabbed attention. Earnings management is a condition where management intervenes or fraudulent accounting in the process of preparing reports, so as to increase, level and decrease actual profits. Earnings management actions or manipulating earnings to achieve certain targets, result in misleading stakeholders. The factors that cause this action can occur because of financial distress. Management performs earnings management because of several motivations and also wants to show the company's performance to the maximum. In addition to the financial difficulty factor, the company's high IOS or Investment Opportunity Set level means that the company has a high growth opportunity, this triggers earnings management actions to maintain company growth with the aim of maintaining the company's image. This incident can be reduced if the company has a standard Operational called internal control. So this study aims to determine the effect of financial distress and the Investment Opportunity Set on earnings management moderated by internal control in companies listed on the IDX since 2016-2020. Using panel data regression and moderating analysis, the results show that 1) financial distress has no effect on earnings management. 2) Investment opportunity set has a positive effect on earnings management. 3) Internal control can moderate or limit the influence of the Investment opportunity set on earnings management.

Item Type:	Thesis (Other)
Additional Information:	RSMB 332.6 Pra p-1 2022
Uncontrolled Keywords:	Manajemen Laba, Financial Distress, Investment Opportunity Set, Internal Control, Efek Moderasi
Subjects:	H Social Sciences > HG Finance > HG4529 Investment analysis
Divisions:	Faculty of Creative Design and Digital Business (CREABIZ) > Business Management > 61205-(S1) Undergraduate Thesis
Depositing User:	Anis Wulandari
Date Deposited:	18 Nov 2022 04:25
Last Modified:	18 Nov 2022 04:25
URI:	http://repository.its.ac.id/id/eprint/95109

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