PENGARUH MANAJEMEN LABA NYATA TERHADAP RELEVANSI NILAI LABA

THE EFFECT OF REAL EARNINGS MANAGEMENT ON VALUE RELEVANCE OF EARNINGS

ABSTRACT

 This study aim to identify effect of the real earnings management on operating cash flow, discretionary cost, and production costs, and the effect of real earnings management on value relevance of earnings. Based on purposive sampling method, 58 samples (522) observation were selected. This study used data from non-financial companies listed in BEI.

 The results of this study is real earnings management negatively effect operating cash flow, but did not find the real earnings management have negative effect on discretionary expenses. Thus, there is not evidence that real earnings management positive influence production costs. This study also didn’t found evidence that companies’s suspect has a lower value relevance of earnings than unsuspect company.

 Keywords: real earnings management, the value relevance of earnings, abnormal cash flow from operations, abnormal discretionary expenses, and abnormal production costs.

PENGARUH MANAJEMEN LABA NYATA TERHADAP RELEVANSI NILAI LABA

ABSTRAK

 Penelitian ini bertujuan untuk mengidentifikasi pengaruh antara manajemen laba nyata terhadap arus kas operasi, biaya diskresioner, dan biaya produksi, selanjutnya melihat bagaimana pengaruh manajemen laba nyata terhadap relevansi nilai laba. Sampel yang digunakan dalam penelitian ini adalah perusahan non-keuangan yang  terdaftar di bursa efek indonesia (BEI) selama periode pengamatan 2002-2010, berdasarkan metode purposive sampling perusahaan yang terpilih dalam penelitian ini berjumlah 58 perusahaan (522) observasi.

Hasil dari penelitian ini menemukan bahwa manajemen laba nyata berpengaruh negatif terhadap arus kas operasi, namun pada penelitian ini tidak menemukan bahwa manajemen laba nyata berpengaruh negatif terhadap biaya diskresioner dan tidak menemukan bukti bahwa manajemen laba nyata berpengaruh positif  terhadap biaya produksi, selanjutnya dalam penelitian ini juga tidak menemukan bahwa perusahaan yang melakukan manajemen laba nyata (suspect) memiliki relevansi nilai laba yang lebih rendah dibandingkan dengan perusahaan unsuspect.

 Kata Kunci :   Manajemen Laba Nyata, Relevansi Nilai Laba, Abnormal Arus Kas Operasi, Abnormal Biaya Diskresioner, dan Abnormal Biaya Produksi.

Satu pemikiran pada “PENGARUH MANAJEMEN LABA NYATA TERHADAP RELEVANSI NILAI LABA

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