Pengaruh Disclosure Quality Terhadap Earnings Management pada Sektor Non Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015
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Abstract
Abstrak-- Penelitian ini bertujuan untuk mengetahui pengaruh disclosure quality terhadap earnings management. Penelitian ini menggunakan pendekatan kuantitatif dan diuji dengan model regresi linier. Obyek dari penelitian ini adalah semua perusahaan pada sektor non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2015. Jumlah sampel yang digunakan dalam penelitian ini yaitu sebanyak 793 perusahaan. Variabel dependen yang digunakan adalah earnings management. Sedangkan variabel independen yang digunakan adalah disclosure quality. Hasil penelitian ini menunjukkan bahwa tidak ada pengaruh disclosure quality terhadap earnings management. Pengungkapan pada laporan keuangan tidak akan mempengaruhi perilaku manajer dalam melakukan earnings management.
Kata Kunci: earnings management, accruals earnings management, disclosure quality, mandatory disclosure
Abstract-- This study aims to determine the effect of disclosure quality on earnings management. This study uses a quantitative approach and is tested with a linear regression model. The object of this study is that all companies in the non-financial sector are listed on the Indonesia Stock Exchange (IDX) for the period 2013-2015. The number of samples used in this study were as many as 793 companies. The dependent variable used is earnings management. While the independent variable used is disclosure quality. The results of this study indicate that there is no effect of disclosure quality on earnings management. Disclosures in financial statements will not affect the behavior of managers in conducting earnings management.
Keywords: earnings management, accruals earnings management, disclosure quality, mandatory disclosure
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References
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