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All Journal Jurnal Akuntansi Indonesia AKUNTABILITAS Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Juara: Jurnal Riset Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Akuntansi Bisnis Jurnal Kajian Akuntansi Sains Manajemen:Jurnal Manajemen UNSERA Jati: Jurnal Akuntansi Terapan Indonesia JOURNAL OF APPLIED ACCOUNTING AND TAXATION International Journal of Supply Chain Management Journal of Innovation in Business and Economics Jurnal Ilmu Manajemen dan Akuntansi Terapan Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Ekuivalensi Accounting Profession Journal (APAJI) Jurnal Inovasi Ekonomi Abdimasku : Jurnal Pengabdian Masyarakat Perspektif Akuntansi Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Abdi Dharma Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Indonesian Journal of Sustainability
Machmuddah, Zaky
Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Transportation Other

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Journal : Jurnal Ekonomi, Manajemen, Akuntansi

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Implementasi Manajemen Laba Pada Stakeholder Teori Muhammad Hasan Haydar; Zaky Machmuddah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5493

Abstract

This study aims to examine the role of stakeholders using MDDGOOD as good accrual earnings management. The research method uses quantitative data based on transportation sector companies throughout 2018-2021 listed on IDX. There are 77 transportation companies as the research population, with a sample of 33 companies using purposive sampling techniques. The results of the study, two independent variables are consistent with the hypothesis, including leverage has a positive effect and managerial ownership has a positive effect on earnings management, while profitability and auditor reputation variables have no effect on earnings management. The implications of the research conducted show that the greater the stakeholder pressure, the lower the opportunistic earnings management. Abstract: Penelitian ini bertujuan untuk mengkaji peran stakeholder menggunakan MDDGOOD sebagai good accrual earnings management. Metode penelitian menggunakan data kuantitatif berdasarkan perusahaan sektor transportasi sepanjang tahun 2018-2021 yang listing di IDX. Terdapat 77 perusahaan transportasi sebagai populasi penelitian, dengan sampel berjumlah 33 perusahaan menggunakan teknik purposive sampling. Hasil penelitian, dua variabel independen konsisten dengan hipotesis, diantaranya leverage berpengaruh positif dan kepemilikan manajerial berpengaruh positif dengan earnings management, sementara variabel profitability dan reputasi auditor tidak berpengaruh dengan earnings management. Implikasi dari penelitian yang dilakukan menunjukan semakin besar tekanan stakeholder, dapat menurunkan opportunistic earnings management.
Co-Authors A.A. Ketut Agung Cahyawan W Abiyyatha, Muhammad Kafa Acep Komara Afrilia Nola Hestiatay Agung Prajanto Ajeng Triyas Oktaviani Ali, Shujahat Amalia Suryani Anggita Dyah Primasari Anindyafebi Tanara Anna Sumaryati Apasya, Trida Arifiyati, Fina Ayu Wulandari Bambang Jatmiko Bambang Minarso, Bambang Danisya Zalza Billa Putri Supriyanto Desy Herma Fauza Desy Herma Fauza, Desy Herma Dewanta, Michael Ardho Dewi Sofha Dul Muid Dul Muid Dwiarso Utomo Dwiarso Utomo Emiza binti Tahar Entot Suhartono Fina Arifiyati Handojo, Natalistyo Tjatur Andi Hayu Wikan Kinasih Ida Ayu Putu Sri Widnyani Jayati, Rima Dwi Jenny Pratiwi Assaji Kartika Hendra Titisari Kartika Hendra Titisari Khaeronisa Khaeronisa Kunco Teguh Wijayanto Kusni Ingsih Ladiva, Siti Lilis Setyowati LILIS SETYOWATI Manuari, Ida Ayu Ratih Maradewi Ayu Kumalasari Melati Oktafiyani Meyliana, Santika Michael Ardho Dewanta Muchamad Syafruddin MUCHAMAD SYAFRUDDIN Muchammad Syafrudin Muhammad Hasan Haydar Nabila Zhafira Sofiamanan Naela Mardlotillah Natalistya TAH Natalistyo T.A.H Natalistyo Tah Neta Belinda Ni Putu Yuria Mendra Nuraini, Annisa Oktaviani, Ajeng Triyas Putri Fea Ikhtiyarini PUTRI WULANDARI R, Muhammad Rheza Fernanda Riana Sitawati Salma Tsamarah Nurjannah Selvia Eri Kuntari Solly Aryza St. Dwiarso Utomo St. Dwiarso Utomo, St. Dwiarso Stephanus Dwiarso Utomo T.A.H, Natalistyo Tahar, Emiza binti Titi Laras Vonny Meilinasari Wahidah Nursafiyah Wijayanti, Yashinta Putri Winarsih Winarsih Winarsih Winarsih Winarti, Wiwin Winarti, Wiwin Wiwin Winarti Yashinta Putri Wijayanti Yasmina Azizah Noor Yulita Setiawanta