Pengaruh Asimetri Informasi, Intellectual Capital, dan Profitabilitas Terhadap Manajemen Laba Transaksi Riil Melalui Abnormal CFO dengan Pemoderasi Kualitas Audit

Authors

  • MF Christiningrum Institut Bisnis Nusantara
  • Grace Mahasiswa Institut Bisnis Nusantara

DOI:

https://doi.org/10.53091/jtir.v1i1.16

Keywords:

Abnormal CFO, Asimetri, Intellectual Capital, Profitabilitas, Kualitas Audit

Abstract

Penelitian ini bertujuan untuk menguji apakah asimetri informasi, intellectual capital dan profitabilitas berpengaruh terhadap manajemen laba transaksi riil melalui abnormal CFO dengan kualitas audit sebagai faktor pemoderasi. Sampel yang digunakan ialah perusahan manufaktur yang terdaftar di BEI periode 2014-2018 sebanyak 42 perusahaan. Hasil penelitian menunjukkan bahwa asimetri informasi, intellectual capital dan profitabilitas berpengaruh signifikan positif terhadap praktik manajemen laba transaksi riil melalui abnormal CFO. Selain itu, keberadaan kualitas audit juga mampu memoderasi pengaruh dari asimetri informasi, intellectual capital dan profitabilitas terhadap praktik manajemen laba transaksi riil. Kontribusi dari penelitian ialah mengisi research gap terkait faktor-faktor independen yang berpengaruh terhadap manajemen laba transaksi riil.

References

Michael C Jensen dan William H Meckling. Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. 1976 Journal of Financial Economics 3: University of Rochester.

Vanian Yamaditya dan Raharja. Pengaruh Asimetri Informasi, Leverage, dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba. 2014 Diponegoro Journal of Accounting. Vol. 3. No. 4.

Sugata Roychowdhury. Earnings Management Through Realactivities Manipulation. 2006 Journal of Accounting and Economics 42 335–370. Sloan School of Management, Massachusetts Institute of Technology, Cambridge, MA 02142, USA.

Selfi Meliza dan Golrida Karyawati. Pengaruh Modal Intelektual Terhadap Kinerja Keuangan. 2013 Journal of Business and Entrepreneurship. ISSN: 2302 – 4119. Vol.1. No. 2.

Wiyadi, dkk. Pengaruh Asimetri Informasi, Leverage Dan Profitabilitas Terhadap Manajemen Laba Riil Pada Perusahaan Manufaktur Di Indonesia. 2016 Jurnal Universitas Muhammadiyah Surakarta. ISSN 2407-9189.

Ghozali, Imam. Aplikasi Analisi Multivarite dengan Program SPSS Edisi Keempat. 2009 Badan Penerbit Universitas Diponegoro.

Agung Wicaksono. Pengaruh Asimetri Informasi Terhadap Manajemen Laba Melalui Manipulasi Aktivitas Riil. 2015 Jurnal Riset Ekonomi dan Manajemen. Vol. 15. No. 1. 2015.

Desmiyawati, dkk. Pengaruh Asimetri Informasi Dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. 2019 Jurnal Pendidikan Ekonomi dan Bisnis, Vol.1. No.3.

Nawang Kalbuana. Pengaruh Intellectual Capital dan Tata Kelola Perusahaan Terhadap Manajemen Laba. 2019 Jurnal Penelitian Akuntansi, Vol.1 No.2.

Welvin I Guna dan Arleen Herawati. Pengaruh Mekanisme Good Corporate Governance, Independensi Auditor, Kualitas Audit dan Faktor Lainnya Terhadap Manajemen Laba. 2010 Jurnal Bisnis dan Akuntansi, Vol.12 No.1.

Downloads

Published

2020-11-21

How to Cite

MF Christiningrum, & Hapukh, G. N. K. (2020). Pengaruh Asimetri Informasi, Intellectual Capital, dan Profitabilitas Terhadap Manajemen Laba Transaksi Riil Melalui Abnormal CFO dengan Pemoderasi Kualitas Audit. Jurnal Teknologi Industri Dan Rekayasa (JTIR), 1(1), 49-55. https://doi.org/10.53091/jtir.v1i1.16

Issue

Vol. 1 No. 1 (2020): Jurnal Teknologi, Industri, dan Rekayasa (JTIR)

Section

Articles

License

Copyright (c) 2020 Jurnal Teknologi Industri dan Rekayasa (JTIR)

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Retained Rights/Terms and Conditions of Publication

 

1. As an author you (or your employer or institution) may do the following:

  • make copies (print or electronic) of the article for your own personal use, including for your own classroom teaching use;
  • make copies and distribute such copies (including through e-mail) of the article to research colleagues, for the personal use by such colleagues (but not commercially or systematically, e.g. via an e-mail list or list server);
  • present the article at a meeting or conference and to distribute copies of the article to the delegates attending such meeting;
  • for your employer, if the article is a ‘work for hire’, made within the scope of your employment, your employer may use all or part of the information in the article for other intra-company use (e.g. training);
  • retain patent and trademark rights and rights to any process, procedure, or article of manufacture described in the article;
  • include the article in full or in part in a thesis or dissertation (provided that this is not to be published commercially);
  • use the article or any part thereof in a printed compilation of your works, such as collected writings or lecture notes (subsequent to publication of the article in the journal); and prepare other derivative works, to extend the article into book-length form, or to otherwise re-use portions or excerpts in other works, with full acknowledgement of its original publication in the journal;
  • may reproduce or authorize others to reproduce the article, material extracted from the article, or derivative works for the author’s personal use or for company use, provided that the source and the copyright notice are indicated, the copies are not used in any way that implies Masyarakat Iktiologi Indonesia (MII) endorsement of a product or service of any employer, and the copies themselves are not offered for sale.


All copies, print or electronic, or other use of the paper or article must include the appropriate bibliographic citation for the article’s publication in the journal.

 

2. Requests from third parties

Although authors are permitted to re-use all or portions of the article in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use. Requests for all uses not included above, including the authorization of third parties to reproduce or otherwise use all or part of the article (including figures and tables), should be referred to MII by going to our website at http://iktiologi-indonesia.org/.

 

3. Author Online Use

    Personal Servers. Authors and/or their employers shall have the right to post the accepted version of articles pre-print version of the article, or revised personal version of the final text of the article (to reflect changes made in the peer review and editing process) on their own personal servers or the servers of their institutions or employers without permission from MII, provided that the posted version includes a prominently displayed MII copyright notice and, when published, a full citation to the original publication, including a link to the article abstract in the journal homepage. Authors shall not post the final, published versions of their papers;
    Classroom or Internal Training Use. An author is expressly permitted to post any portion of the accepted version of his/her own articles on the author’s personal web site or the servers of the author’s institution or company in connection with the author’s teaching, training, or work responsibilities, provided that the appropriate copyright, credit, and reuse notices appear prominently with the posted material. Examples of permitted uses are lecture materials, course packs, e-reserves, conference presentations, or in-house training courses;
    Electronic Preprints. Before submitting an article to an JII, authors frequently post their manuscripts to their own web site, their employer’s site, or to another server that invites constructive comment from colleagues. Upon submission of an article to JII, an author is required to transfer copyright in the article to MII, and the author must update any previously posted version of the article with a prominently displayed MII copyright notice. Upon publication of an article by the MII, the author must replace any previously posted electronic versions of the article with either (1) the full citation to the work with a Digital Object Identifier (DOI) or link to the article abstract in JII homepage, or (2) the accepted version only (not the final, published version), including the MII copyright notice and full citation, with a link to the final, published article in journal homepage.

 

4. Articles in Press (AiP) service

MII may choose to publish an abstract or portions of the paper before we publish it in the journal. Please contact our Production department immediately if you do not want us to make any such prior publication for any reason, including disclosure of a patentable invention.


5. Author/Employer Rights

If you are employed and prepared the article on a subject within the scope of your employment, the copyright in the article belongs to your employer as a work-for-hire. In that case, MII assumes that when you sign this Form, you are authorized to do so by your employer and that your employer has consented to the transfer of copyright, to the representation and warranty of publication rights, and to all other terms and conditions of this Form. If such authorization and consent has not been given to you, an authorized representative of your employer should sign this Form as the Author.

 

6. MII Copyright Ownership
It is the formal policy of MII to own the copyrights to all copyrightable material in its technical publications and to the individual contributions contained therein, in order to protect the interests of the MII, its authors and their employers, and, at the same time, to facilitate the appropriate re-use of this material by others. MII distributes its technical publications throughout the world and does so by various means such as hard copy, microfiche, microfilm, and electronic media. It also abstracts and may translate its publications, and articles contained therein, for inclusion in various compendiums, collective works, databases and similar publications

 

Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.

 

 

PAPUA by Balai Arkeologi Papua is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. Permissions beyond the scope of this license may be available at http://jurnalarkeologipapua.kemdikbud.go.id.

If you are a nonprofit or charitable organization, your use of an NC-licensed work could still run afoul of the NC restriction, and if you are a for-profit entity, your use of an NC-licensed work does not necessarily mean you have violated the term.