Literatur Review: Pengaruh Profitabilitas Dan Kualitas Audit Terhadap Praktik Manajemen Laba Dipengaruhi Oleh Ukuran Perusahaan BUMN Sebagai Variabel Moderasi
DOI:
https://doi.org/10.54066/jura-itb.v2i2.1784Keywords:
Profit Management Practices, Profitability, Audit Quality, Company Size, Moderation VariablesAbstract
Profit management practices, which are often the focus of attention in the context of corporate finance, have a significant impact on public trust and business continuity. This study explores the effect of profitability and audit quality on profit management practices, taking into account the size of state-owned enterprises as a moderation variable. Through an analytical approach, we collected data from the mining sector in the period 2016-2020 which was listed on the Indonesia Stock Exchange. Purposive sampling method is used to determine the research sample. The results showed that profitability has a significant influence on profit management practices, with companies likely to resort to profit management to maintain or increase their profits. On the other hand, audit quality also plays an important role in reducing profit management practices, with auditors from the Big Four Public Accountants considered to have a better ability to detect and prevent adverse practices. However, the size of state-owned enterprises does not necessarily reinforce the relationship between profitability and profit management practices. Large companies tend to have tighter internal controls and better audit quality, which reduces the likelihood of profit management practices. On the other hand, small companies may be more vulnerable to such practices due to limited resources and less effective internal controls.
References
Beaver, W. (1968). Information Content of Annual Earnings Announcements. Journal of Accounting Research, 6, 67-92
Christiani, Ingrid, And Yeterina Widi Nugrahanti. 2014. “Pengaruh Kualitas Audit Terhadap Manajemen Laba.” Jurnal Akuntansi Dan Keuangan 16(1). Doi: 10.9744/Jak.16.1.52-62.
Damayanti, Carolina Reni, And Warsito Kawedar. 2018. “Pengaruh Profitabilitas, Mekanisme Pemantauan Dan Financial Distress Terhadap Manajemen Laba.” Diponegoro Journal Of Accounting 7(4):1–9.
Felicya, Cindy, And Paulina Sutrisno. 2020. Pengaruh Karakteristik Perusahaan,
Fitri, Anisa, And Iskandar Muda. 2018. “The Influence Of Good Corporate Governance, Leverage, And Profitability On Earning Management With Firm Size As Moderating Variable In The Banking Companies Listed In Indonesia Stock Exchange In The Period Of 2012-2016.” International Journal Of Research & Review (Www.Ijrrjournal.Com) 5(9):49.
Healy, P.M., and Wahlen, J. M. (1999). A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons, 13 (4), 365-383
Kania Paramitha, Dhea, And Farida Idayati. 2020. Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Terhadap Manajemen Laba Farida Idayati Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya.
Khairunisa, Syahla, Siska Yudowati, And Majidah. 2019. “Pengaruh Tingkat Profitabilitas, Leverage, Ukuran Perusahaan, Dan Kepemilikan Saham Publikterhadap Pelaporan Keuangan Di Internet (Studi Empiris Pada Perusahaan Indeks Kompas 100 Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017).” 6.
Kusumawati, Eny. 2019. “Determinan Manajemen Laba:Kajian Empiris Pada
Lupita, Irma Wahyu, And Wahyu Meiranto. 2018. “Pengaruh Surplus Arus Kas Bebas,
Mahiswari, Raras, And Paskah Ika Nugroho. 2016. “Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan Dan Leverage Terhadap Manajemen Laba Dan Kinerja Keuangan.” Jurnal Ekonomi Dan Bisnis 17(1):1. Doi: 10.24914/Jeb.V17i1.237.
Miftakhunnimah, Alif Difa, Ahmad Juanda, And Dhaniel Syam. 2020. “Pengaruh Financial Distress, Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Manajemen Laba.” 16(2).
Nalarreason, Kadek Marlina, Sutrisno T, And Endang Mardiati. 2019. “Impact Of Leverage And Firm Size On Earnings Management In Indonesia.” International Journal Of Multicultural And Multireligious Understanding 6(1):19. Doi: 10.18415/Ijmmu.V6i1.473.
Nwoye, Chizoba Mary, Alphonsus Sunday Anichebe, And Ifeanyi Francis Osegbu. 2021. “Effect Of Audit Quality On Earnings Management In Insurance Companies In Nigeria E.” Athens Journal Of Business & Economics 7(2):173–202. Doi: 10.30958/Ajbe.7-2-4.
Perusahaan Manufaktur Go Publik Di Bursa Efek Indonesia.”
Prasetya, Harris, And Shiddiq Nur Rahardjo. 2013. “Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage, Klasifikasi Kap Dan Likuiditas Terhadap Praktik Perataan Laba.” 2.
Rahayu, Lili Panggih. 2018. Pengaruh Profitabilitas Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Moderasi (Studi Empiris Pada Perusahaan Industri Dasar Dan Kimia Yang Terdapat Di Bursa Efek Indonesia Tahun 20142016). Vol. 1.
Rosena, Arvitha Dinda, Susi Mulyani Mulyani, And Prayoga Bambang. 2016. “Pengaruh Kualitas Audit Dan Leverageterhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi.” 3:21–42.
Santana, Dewa Ketut Wira, And Made Gade Wirakusuma. 2016. “Pengaruh Perencanaan Pajak, Kepemilikan Manajerialdan Ukuran Perusahaan Terhadap Praktekmanajemen Laba.” E-Jurnal Akuntansi Universitas Udayana 14:1555–83.
Sari, Naomi Puspita, And Muhammad Khafid. 2020. “Peran Kepemilikan Manajerial Dalam Memoderasi Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kebijakan Dividen Terhadap Manajemen Laba Pada Perusahaan BUMN.” Jurnal Akuntansi Dan Keuangan 7(2).
Selahudin, Nor Farhana, Nor Balkish Zakaria, Zuraidah Mohd Sanusi, And Pornanong Budsaratragoon. 2014. “Monitoring Financial Risk Ratios And Earnings Management: Evidence From Malaysia And Thailand.” Procedia – Social And Behavioral Sciences 145:51–60. Doi: 10.1016/J.Sbspro.2014.06.010.
Simorangkir, EN, Sibarani, HJ, Toni, N., Edward, YR, Ginting, RR, Liang, W., & Piter, J. (2020). Pengaruh Perencanaan Pajak, Pengembalian Aktiva, dan Beban Pajak Tangguhan terhadap Manajemen Laba pada Perusahaan Sub Sektor Otomotif dan Komponennya. Jurnal Arkeologi Mesir/Mesir Palarch, 17(4), 1783-1798
Struktur Kepemilikan Dan Kualitas Audit Terhadap Manajemen Laba. Vol. 22.
Sugiartha Sanjaya, I. Putu. 2016. “Pengaruh Kualitas Auditor Terhadap Manipulasi Aktivitas Riil.” Jurnal Akuntansi Dan Keuangan 18(2):85–91. Doi: 10.9744/Jak.18.2.85-91.
Ukuran Perusahaan, Leverage, Dan Kualitas Audit Terhadap Manajemen Laba.” Diponegoro Journal Of Accounting 7(4):1–11.
