Implementasi Manajemen Laba Pada Stakeholder Teori - Muhammad Hasan Haydar; Zaky Machmuddah (EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 2024)
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.