EFEK AKUNTANSI KONSENVARTISME TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERATING (Studi Pada Perusahaan sektor Basic Property dan Real Estatel di Burs Efek Indonesia)
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Published:
Jul 31, 2023
Keywords:
Accounting Conservatism, Financial Performance, Earnings Management
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Abstract
ABSTRAC
Accounting conservatism is a prudent reaction in dealing with the uncertainty inherent in the company to try to ensure that the risks and risks in the business environment have been considered. This study aims to examine whether accounting conservatism can affect financial performance and whether earnings management can strengthen the relationship between accounting conservatism and financial performance.
The sample in this research is property and real estate companies listed on the Indonesia Stock Exchange from 2015 to 2019. The total sample is 30 companies according to the existing criteria with an observation period of 5 years, so a total of 150 observations. The results of this study are that accounting conservatism has a significant positive effect on financial performance. Meanwhile, earnings management cannot moderate (strengthen) the relationship between accounting conservatism and financial performance. This shows that in improving financial performance through accounting conservatism not by presenting earnings management but other company policies. Recomendation for further researchers are advised to replace moderating variables such as financial distress because it is suspected that companies that experience financial difficulties and do not experience financial difficulties will carry out different conservatism accounting.
Keywords: Accounting Conservatism, Financial Performance and Earnings Management, ROA, Accrual and
Article Details
How to Cite
Murdijanigsih, T., Yubiharto, Y., Sudari, S., & Priyatama, T. (2023). EFEK AKUNTANSI KONSENVARTISME TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERATING (Studi Pada Perusahaan sektor Basic Property dan Real Estatel di Burs Efek Indonesia). Medikonis, 14(2), 14–24. https://doi.org/10.52659/medikonis.v14i2.87
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References
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Crockett, M., & Ali, M. J. (2015). Auditor independence and accounting conservatism: Evidence from Australia following the corporate law economic reform program. International Journal of Accounting & Information Management, 23(1), 80-104.
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Dessriadi, G. A., Harsuti, H., Muntahanah, S., & Murdijaningsih, T. (2022). Pengaruh Kebijakan Dividen, Leverage dan Profitabilitas terhadap Nilai Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia. Ekonomis: Journal of Economics and Business, 6(1), 195-198.
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Erawati, T., Wardani, D. K., & Hafil, A. (2022). Pengaruh Konservatisme, Struktur Modal Dan Likuiditas Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019). Akurat| Jurnal Ilmiah Akuntansi FE UNIBBA, 13(1), 98-110.
Hutabarat, S. R. (2020). Analisis Pengaruh Akuntansi Konservatisme, Manajemen laba, dan Struktur Modal terhadap Kinerja Keuangan pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2015-2019 (Doctoral dissertation, Universitas Sumatera Utara).
Jensen, M.C. and W.H. Meckling. (1976), ‘Theory of the Firm: Managerial Behaviou
Lim, R. (2011). Are corporate governance attributes associated with accounting conservatism?. Accounting & Finance, 51(4), 1007-1030.
Mohd, N., Farizal, N., & Zulkepli, N. S. (2020). Accounting conservatism and financial performance: accountability of Shariah compliant companies in Malaysia. Humanities, 8(3), 280-297.
Murdijaningsih, T., & Muntahanah, S. (2021). Audit Delay Analysis to Support the Effectiveness of Company’s Financial Reporting on Manufacturing Companies Listed On The Indonesia Stock Exchange. J-MAS (Jurnal Manajemen dan Sains), 6(1), 160-163.
Maslahah, N. D. (2021). Pengaruh Akuntansi Konservatisme Dan Pengungkapan Corporate Social Responsibility (Csr) Terhadap Manajemen Laba (Studi Empiris Perusahaan Sub Sektor Transportasi Yang Terdaftar Di Bei Tahun 2015-2019) (Doctoral dissertation, STIE PGRI Dewantara Jombang).
Meiliana, V., & Hastuti, R. T. (2020). FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE. Jurnal Paradigma Akuntansi, 2(2), 902-911.
Millah, Z., Luhgiatno, L., & Wahyuningsih, P. (2020). Analisis Pengaruh Akuntansi Konservatisme dan Struktur Modal terhadap Kinerja Keuangan Perusahaan. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 3(1), 72.
Saputri, E. D., & Mulyati, H. (2020). Pengaruh Akuntansi Konservatisme, kepemilikan manajerial dan leverage terhadap manajemen laba. Akuntabel, 17(1), 109-114.
Salehi, M., Lari DashtBayaz, M., Hassanpour, S., & Tarighi, H. (2020). The effect of managerial overconfidence on the conditional conservatism and real earnings management. Journal of Islamic Accounting and Business Research, 11(3), 708-720.
Sugiyanto, S., & Candra, A. (2019). Good corporate governance, conservatism accounting, real earnings management, and information asymmetry on share return. Jiafe (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 4(1), 9-18.
Zeghal, D., & Lahmar, Z. (2018). The effect of culture on accounting conservatism during adoption of IFRS in the EU. International Journal of Accounting & Information Management, 26(2), 311-330.
Zhang, X., Gao, S., & Zeng, Y. (2019). An empirical study of the relationship between accounting conservatism and executive compensation-performance sensitivity. International Journal of Accounting & Information Management, 27(1), 130-150.
Zadeh, F. N., Askarany, D., & Asl, S. A. (2022). Accounting Conservatism and Earnings Quality. Journal of Risk and Financial Management, 15(9), 413.
Alia, M. A., Abdeljawad, I., & Yaaqbeh, M. (2020). Depressing earnings management in Palestinian corporations: the role of audit quality, audit committee, and accounting conservatism. International Journal of Revenue Management, 11(3), 213-236.
Arifiyati, F., & Machmuddah, Z. (2019). Pengaruh Moderasi dari Good Corporate Governance pada Hubungan antara Akuntansi Konservatisme dan Manajemen Laba. Juara: Jurnal Riset Akuntansi, 9(1).
Badri, K. (2020). Pengaruh Manajemen Laba Dan Konservatisme akuntansi Terhadap Kinerja Keuangan Dengan Good Corporate Governance sebagai Variabel Moderating: Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2014-2016.
Crockett, M., & Ali, M. J. (2015). Auditor independence and accounting conservatism: Evidence from Australia following the corporate law economic reform program. International Journal of Accounting & Information Management, 23(1), 80-104.
Cui, L., Kent, P., Kim, S., & Li, S. (2021). Accounting conservatism and firm performance during the COVID‐19 pandemic. Accounting & Finance, 61(4), 5543-5579.
Dessriadi, G. A., Harsuti, H., Muntahanah, S., & Murdijaningsih, T. (2022). Pengaruh Kebijakan Dividen, Leverage dan Profitabilitas terhadap Nilai Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia. Ekonomis: Journal of Economics and Business, 6(1), 195-198.
Dewi, S. R., & Hidayati, C. (2023). Pengaruh Akuntansi Konservatisme Dan Struktur Modal Terhadap Kinerja Keuangan Dengan Manajemen Laba Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2017-2021. Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen, 2(1), 163-183.
Erawati, T., Wardani, D. K., & Hafil, A. (2022). Pengaruh Konservatisme, Struktur Modal Dan Likuiditas Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019). Akurat| Jurnal Ilmiah Akuntansi FE UNIBBA, 13(1), 98-110.
Hutabarat, S. R. (2020). Analisis Pengaruh Akuntansi Konservatisme, Manajemen laba, dan Struktur Modal terhadap Kinerja Keuangan pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2015-2019 (Doctoral dissertation, Universitas Sumatera Utara).
Jensen, M.C. and W.H. Meckling. (1976), ‘Theory of the Firm: Managerial Behaviou
Lim, R. (2011). Are corporate governance attributes associated with accounting conservatism?. Accounting & Finance, 51(4), 1007-1030.
Mohd, N., Farizal, N., & Zulkepli, N. S. (2020). Accounting conservatism and financial performance: accountability of Shariah compliant companies in Malaysia. Humanities, 8(3), 280-297.
Murdijaningsih, T., & Muntahanah, S. (2021). Audit Delay Analysis to Support the Effectiveness of Company’s Financial Reporting on Manufacturing Companies Listed On The Indonesia Stock Exchange. J-MAS (Jurnal Manajemen dan Sains), 6(1), 160-163.
Maslahah, N. D. (2021). Pengaruh Akuntansi Konservatisme Dan Pengungkapan Corporate Social Responsibility (Csr) Terhadap Manajemen Laba (Studi Empiris Perusahaan Sub Sektor Transportasi Yang Terdaftar Di Bei Tahun 2015-2019) (Doctoral dissertation, STIE PGRI Dewantara Jombang).
Meiliana, V., & Hastuti, R. T. (2020). FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE. Jurnal Paradigma Akuntansi, 2(2), 902-911.
Millah, Z., Luhgiatno, L., & Wahyuningsih, P. (2020). Analisis Pengaruh Akuntansi Konservatisme dan Struktur Modal terhadap Kinerja Keuangan Perusahaan. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 3(1), 72.
Saputri, E. D., & Mulyati, H. (2020). Pengaruh Akuntansi Konservatisme, kepemilikan manajerial dan leverage terhadap manajemen laba. Akuntabel, 17(1), 109-114.
Salehi, M., Lari DashtBayaz, M., Hassanpour, S., & Tarighi, H. (2020). The effect of managerial overconfidence on the conditional conservatism and real earnings management. Journal of Islamic Accounting and Business Research, 11(3), 708-720.
Sugiyanto, S., & Candra, A. (2019). Good corporate governance, conservatism accounting, real earnings management, and information asymmetry on share return. Jiafe (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 4(1), 9-18.
Zeghal, D., & Lahmar, Z. (2018). The effect of culture on accounting conservatism during adoption of IFRS in the EU. International Journal of Accounting & Information Management, 26(2), 311-330.
Zhang, X., Gao, S., & Zeng, Y. (2019). An empirical study of the relationship between accounting conservatism and executive compensation-performance sensitivity. International Journal of Accounting & Information Management, 27(1), 130-150.
Zadeh, F. N., Askarany, D., & Asl, S. A. (2022). Accounting Conservatism and Earnings Quality. Journal of Risk and Financial Management, 15(9), 413.