MANAJEMEN LABA PADA SETIAP TAHAPAN SIKLUS HIDUP PERUSAHAAN: SUATU PENDEKATAN POLA ARUS KAS
Abstract
ABSTRAK
Tujuan dari penelitian ini adalah menganalisis perbedaan manajemen laba pada setiap tahapan siklus hidup perusahaan. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2014-2020. Dengan menggunakan metode purposive sampling jumlah sampel yang digunakan dalam penelitian ini berjumlah 95 perusahaan. Penentuan siklus hidup perusahaan menggunakan pola arus kas dari aktivitas operasi, investasi dan pendanaan dan siklus hidup perusahaan terdiri dari siklus hidup introduction, growth, mature, shake-out dan decline. Pengujian hipotesis menggunakan uji beda kruskal-wallis dan wilcoxon sign rank test. Hasil uji beda membuktikan terdapat perbedaan manajemen laba diantara siklus hidup perusahaan, terdapat perbedaan manajemen laba antara siklus hidup introduction dan growth, siklus hidup mature dan growth dan siklus hidup shake-out dan decline sedangkan manajemen laba pada siklus mature dan shake-out tidak menunjukkan adanya perbedaan. Pola arus kas ini juga sebagai alat yang dapat digunakan untuk mengukur kualitas laba sehingga dapat diketahui siklus hidup perusahaan yang mana saja yang memiliki kualitas laba yang lebih baik sehingga dengan kualitas laba yang lebih baik mencerminkan manajemen laba yang lebih rendah.
ABSTRACT
The purpose of this study was to analyze differences in earnings management at each stage of the company's life cycle. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2014-2020. By using the purposive sampling method the number of samples used in this study amounted to 95 companies. Determination of the company's life cycle using cash flow patterns from operating, investing, and financing activities and the company's life cycle consists of the introduction, growth, maturity, renovation and decline life cycles. Hypothesis testing using the Kruskal-Wallis test and the Wilcoxon sign rank test. The results of the different tests prove that there are differences in earnings management between the company's life cycle, there are differences in earnings management between the introduction and growth life cycles, the mature and growing life cycles as well as the shake-out and decline life cycles, while earnings management in the mature and shake-out cycles does not. show the difference. This cash flow pattern is also a tool that can be used to measure earnings quality so that it can be seen which company life cycle has better earnings quality so that better earnings quality reflects lower earnings management.
Keywords
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DOI: 10.34204/jiafe.v8i1.4726
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