PENGARUH PEMISAHAN HAK ALIRAN KAS DAN HAK KONTROL TERHADAP MANAJEMEN LABA AKRUAL DAN MANAJEMEN LABA RIIL

Lusiana Ariesta Antania (Universitas Surabaya)

JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)
Vol 10 No 2 (2023): JMBI UNSRAT Volume 10 Nomor 2

This study aims to empirically prove the effect of cash flow rights and the separation of cash flow rights and control rights on accrual earnings management and real earnings management. This research uses multiple linear regression method. The research sample was 157 business entities listed on the Indonesia Stock Exchange (IDX) in 2018. This study found that cash flow rights had a significant negative effect on accruals earnings management when business entities experienced profits and had no significant positive effect on real earnings management. This study also found that the separation of cash flow rights and control rights did not have a significant positive effect on accrual earnings management and did not have a significant negative effect on real earnings management. Finally, this study found that the separation of cash flow rights and control rights has no positive significant effect on accrual earnings management when cash flow rights are low and has no significant negative effect on real earnings management when cash flow rights are low.