PENGARUH PEMISAHAN HAK ALIRAN KAS DAN HAK KONTROL TERHADAP MANAJEMEN LABA AKRUAL DAN MANAJEMEN LABA RIIL
DOI:
https://doi.org/10.35794/jmbi.v10i2.50083Abstrak
Penelitian ini bertujuan membuktikan secara empiris pengaruh hak aliran kas serta pemisahan hak aliran kas dan hak kontrol terhadap manajemen laba akrual serta manajemen laba riil. Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian adalah 157 badan usaha yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018. Penelitian ini menemukan bahwa hak aliran kas berpengaruh signifikan negatif terhadap manajemen laba akrual ketika badan usaha mengalami laba dan tidak berpengaruh signifikan positif terhadap manajamen laba riil. Penelitian ini juga menemukan bahwa pemisahan hak aliran kas dan hak kontrol tidak berpengaruh signifikan positif terhadap manajemen laba akrual dan tidak berpengaruh signifikan negatif terhadap manajemen laba riil. Terakhir, penelitian ini menemukan bahwa pemisahan hak aliran kas dan hak kontrol tidak berpengaruh signifikan positif terhadap manajemen laba akrual ketika hak aliran kas rendah dan tidak berpengaruh signifikan negatif terhadap manajemen laba riil ketika hak aliran kas rendah.
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