TRADE-OFF ANTARA MANAJEMEN LABA AKRUAL DAN RIIL PADA BANK KONVENSIONAL PUBLIK DI INDONESIA

Rianty Ontorael, Ira Geraldina

Abstract


Earnings management arises from a conflicting goal between agents and principals which basically means as managers’ intentions to manipulate accounting figures in the financial statement to achieve their own interests. There are two techniques of earnings management that are usually used by management: accrual earnings management and real earnings management. The objective of this study is to examine the effect of cost of earnings management on accrual and real earnings management and the trade-off relationship between accrual and real earnings management. Using 14 publicly listed banks in the Indonesia Stock Exchange during period 2009-2013, this study shows that costs of accrual and real earnings management have significant effects on accrual and real earnings management. However, this study did not find the evidence that there is a trade-off relationship betweeen accrual earnings management and real earnings management. The findings have implications regarding the use of costs of earnings management in considering type of earnings management’s decision in publicly listed banks in Indonesia.

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Manajemen laba timbul akibat konflik kepentingan antara agen dan prinsipal yang sering diartikan dengan intensi manajemen untuk melakukan manipulasi angka akuntansi dalam laporan keuangan agar sesuai dengan kepentingan manajemen. Terdapat dua teknik manajemen laba yang umumnya dilakukan oleh manajemen, yaitu manajemen laba akrual dan manajemen laba riil. Penelitian ini bertujuan untuk menguji pengaruh biaya manajemen laba terhadap keputusan manajemen laba. Dengan menggunakan 14 bank yang berturut-turut terdaftar di Bursa Efek Indonesia selama periode 2009-2013, hasil penelitian menunjukkan bahwa biaya manajemen laba berpengaruh terhadap keputusan manajemen laba. Akan tetapi, penelitian ini tidak menemukan bukti bahwa terdapat tradeoff antara pengambilan keputusan manajemen laba akrual dan manajemen laba riil. Temuan ini memiliki implikasi terkait penggunaan biaya manajemen laba pada bank publik di Indonesia dalam mempertimbangkan keputusan manajemen laba.


Keywords


earnings management costs; accrual earnings management; real earnings management; biaya manajemen laba; manajemen laba akrual; manajemen laba riil

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DOI: http://dx.doi.org/10.21002/jaki.2017.03



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