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Pengaruh Kecakapan Manajerial Terhadap Manajemen Laba Riil dengan Tata Kelola Perusahaan sebagai Pemoderasi
https://doi.org/10.22146/abis.v11i2.84486 Siti Noor Aini(1*), Vogy Gautama Buanaputra(2)
(1) Universitas Gadjah Mada
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Manajemen perusahaan yang memiliki kecakapan lebih tinggi mengarah kepada pencapaian
kinerja yang lebih baik. Penelitian-penelitian sebelumnya menemukan bukti bahwa
kecakapan manajerial berpengaruh negatif terhadap manajemen laba riil. Namun, penelitian
tersebut belum mempertimbangkan moderasi yang telah dijelaskan dalam teori upper
echelons. Penelitian ini bertujuan untuk menguji pengaruh kecakapan manajerial terhadap
manajemen laba riil yang dimoderasi oleh independensi komisaris dan kepemilikan
manajerial. Penelitian ini dilakukan dengan metode kuantitatif yang menggunakan 1.204
observasi dari 301 perusahaan nonkeuangan yang terdaftar di Indonesia Stock Exchange
(IDX) periode 2016 - 2019. Pengujian hipotesis dilakukan dengan menggunakan analisis
regresi linear berganda. Penelitian ini menemukan bukti bahwa kecakapan manajerial
berpengaruh negatif dan signifikan terhadap manajemen riil. Selain itu, penelitian ini juga
menemukan bukti empiris bahwa independensi komisaris mampu memperkuat hubungan
kecakapan manajerial terhadap manajemen laba riil. Sementara itu, kepemilikan manajerial
tidak mampu memberikan pengaruhnya dalam hubungan kecakapan manajerial terhadap
manajemen laba riil secara signifikan.
Keywords
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DOI: https://doi.org/10.22146/abis.v11i2.84486
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