Pengaruh Tingkat = Financial Distress terhadap Preferensi Strategi Manajemen Laba dengan Cash Flow sebagai Variabel Moderating = Effect of financial distress levels on the preference of earnings management strategies with cash flow as moderating

Lawrance, Tiffany (2022) Pengaruh Tingkat = Financial Distress terhadap Preferensi Strategi Manajemen Laba dengan Cash Flow sebagai Variabel Moderating = Effect of financial distress levels on the preference of earnings management strategies with cash flow as moderating. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh financial distress terhadap manajemen laba dengan cash flow sebagai variabel moderasi pada seluruh perusahaan yang terdaftar di Bursa Efek Indonesia kecuali perusahaan sektor keuangan pada tahun 2008-2020. Variabel cash flow diukur dengan 2 proksi yakni Cash Flow Operation (CFO) dan Cash Flow Coverage (CFC). Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan dan S&P Capital IQ. Sampel yang digunakan berjumlah 700 observasi yang diperoleh dari 119 perusahaan yang telah memenuhi kriteria pengambilan sampel. Model analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian ini menyatakan bahwa tidak adanya pengaruh tingkat financial distress terhadap Real Earnings Management (REM) dan adanya variabel moderasi memperlemah pengaruh. Sedangkan pada tingkat financial distress tahap menengah berpengaruh signifikan terhadap accrual earnings management dan adanya variabel moderasi memperlemah pengaruh. / This research was conducted to determine the effect of financial distress on earnings management with cash flow as moderating in companies listed on the Indonesia Stock Exchange, except for companies in the financial sector in 2008-2020. Cash flow variables are measured by 2 proxies, Cash Flow Operation (CFO) and Cash Flow Coverage (CFC). This study uses secondary data in the form of company financial statements and S&P Capital IQ. The sample used is 700 observations obtained from 119 companies that have met the sampling criteria. The data analysis model used is multiple linear regression. The results of this study indicate that there is no influence of the level of financial distress on Real Earnings Management (REM) and there is a moderating variable that weaken the effect. Meanwhile, the middle level of financial distress has a significant effect on accrual earnings management and there is a moderating variable that weaken the effect.

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