Pengaruh Earning Power, Financial Distress, dan Peran Utang terhadap Manajemen Laba dengan Mekanisme Tata Kelola Perusahaan sebagai Variabel Moderasi

Nathavilla, Verlincia (2023) Pengaruh Earning Power, Financial Distress, dan Peran Utang terhadap Manajemen Laba dengan Mekanisme Tata Kelola Perusahaan sebagai Variabel Moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari earning power, financial distress, dan peran utang terhadap manajemen laba dengan mekanisme tata kelola perusahaan sebagai variabel moderasi. Earning power diproksikan dengan perbandingan antara operating income dibagi dengan total aset, financial distress diukur menggunakan proksi Altman Z-Score, utang menggunakan proksi debt to asset ratio, manajemen laba menggunakan proksi discretionary accrual dengan Modified Jones Model, dan mekanisme tata kelola perusahaan diukur dengan peran dewan direksi dan komite audit. Penelitian ini menggunakan data sekunder dari 118 perusahaan industri Real Estate yang berada di kawasan ASEAN 5 pada S&P Capital IQ selama periode 2018-2022, dengan metode pengambilan sampel purposive sample method. Hasil regresi mengemukakan bahwa earning power, financial distress, dan utang secara parsial memiliki pengaruh positif terhadap manajemen laba. Dalam penelitian ini juga ditemukan bahwa mekanisme tata kelola perusahaan yang diukur melalui peran dewan direksi dapat memperlemah pengaruh positif earning power terhadap manajemen laba, tetapi tidak mampu memoderasi pengaruh financial distress dan utang terhadap manajemen laba. Sedangkan, mekanisme tata kelola perusahaan yang diukur melalui komite audit dapat memperkuat pengaruh positif financial distress terhadap manajemen laba, tetapi tidak mampu memoderasi pengaruh earning power dan utang terhadap manajemen laba. / This research aims to test and analyze the influence of earning power, financial distress, and the role of debt on earnings management with corporate governance mechanisms as a moderating variable. Earning power is proxied by the comparison between operating income divided by total assets, financial distress is measured using the Altman Z-Score, debt uses the debt to asset ratio proxy, earnings management uses the discretionary accrual proxy with the Modified Jones Model, and corporate governance mechanisms are measured by the role board of directors and audit committee. This research uses secondary data from 118 Real Estate industry companies in the ASEAN 5 region on S&P Capital IQ during the 2018-2022 period, using a purposive sample method. The regression results show that earning power, financial distress and debt partially have a positive influence on earnings management. In this research it was also found that corporate governance mechanisms as measured through the role of the board of directors can weaken the positive influence of earning power on earnings management, but are unable to moderate the influence of financial distress and debt on earnings management. Meanwhile, corporate governance mechanisms measured through the audit committee can strengthen the positive influence of financial distress on earnings management, but are unable to moderate the influence of earning power and debt on earnings management.

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