Pengaruh Struktur Modal Terhadap Manajemen Laba
Abstract
The purpose of the study was to analyze and determine the impact of capital structure as measured by the debt-to-asset ratio (DER) and the debt-to-asset ratio (DAR). financial ratios on earnings management calculated using the Jones and Modified Jones discretionary accruals models. The secondary data used is the financial statements of PT. Piranti Jagad Raya for the 2018-2022 period. The data analysis technique uses simple linear regression with the help of SPSS Statistics 25. The results and findings of the study show that capital structure has a significant positive effect on earnings management. This indicates that the higher the equity of a company, the more efficient use of earnings management. Implications for PT. The Jagad Raya tool is to avoid agency problems and information asymmetry between agents and principals. Companies can implement more efficient earnings management or suppress the use of earnings management to avoid opportunistic actions so that companies have healthy financial reports.
Keywords: Earnings Management, Capital Structure, Agency teori
References
Delima, D., & Herawaty, V. (2020). Pengaruh Kepemilikan Publik, Dewan Komisaris Independen Dan Struktur Modal Terhadap Manajemen Laba Dengan Profitabilitas Sebagai Variabel Moderasi. Kocenin Serial Konferensi, 1(1), 1–11. Http://Publikasi.Kocenin.Com/Index.Php/Pakar/Article/View/61
Devina, I., Harianto, S., & Yanto, J. (2019). Analisis Pengaruh Struktur Modal Terhadap Praktik Manajemen Laba. Studi Akuntansi Dan Keuangan Indonesia, 2(1), 124–148. Https://Doi.Org/10.21632/Saki.2.1.124-148
Fathihani, Fathihani, And I. H. N. (2021). Pengaruh Struktur Modal, Pertumbuhan Perusahaan, Profitabilitas, Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018). Jurnal Bisnis, Ekonomi, Manajemen, Dan Kewirausahaan. Https://Doi.Org/Https://Doi.Org/10.52909/Jbemk.V1i1.29
Goso, G. (2022). The Influence Of Capital Structure, Liquidity, And Company Size On Sulselbar Bank’s Profitability. Enrichment : Journal Of Management, 12(4), 2847–2853. Https://Doi.Org/10.35335/Enrichment.V12i4.745
Irma Paramita Sofia. (2019). The Role Of Corporate Diversification, Capital Structure Determinant, And Structure Of Ownership On Earning Management With Information Asymmetry As Moderating Variable. Research Journal Of Finance And Accounting, 10, 14. Https://Doi.Org/10.7176/Rjfa/10-14-05
Jennfer J. Jones. (1991). Earnings Management During Import Relief Investigations. Journal Of Accounting Research, 29.
Kustiani. (2022). Pengaruh Struktur Modal Terhadap Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Intervening (Studi Pada Bank Konvensional) Yang Terdaftar Di Bei Periode 2018-2020. Jurnal Mahasiswa Entrepreneur (Jme), 7.
Nugraha, P., & Dillak, V. J. (2018). Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Perataan Laba. Jurnal Riset Akuntansi Kontemporer, 10(1), 42–48. Https://Doi.Org/10.23969/Jrak.V10i1.1061
Patricia M. Dechow. (1995). Detecting Earnings Management. American Accounting Association, 70.
Sucipto, H., & Zulfa, U. (2021). Pengaruh Good Corporate Governance, Financial Distress Dan Ukuran Perusahaan Terhadap Manajemen Laba. Jad : Jurnal Riset Akuntansi & Keuangan Dewantara, 4(1), 12–22. Https://Doi.Org/10.26533/Jad.V4i1.737
Trisakti, J. E., Operasi, A. K., Independen, D. K., & Laba, P. (2022). Pengaruh Leverage Dan Arus Kas Operasi Terhadap. 2(2), 1035–1048.
Yanto, D. O., & Wati, L. N. (2020). Pengaruh Struktur Modal, Profitabilitas Terhadap Determinasi Manajemen Laba Dan Strategi Diversifikasi. Jurnal Akuntansi, 9(1), 47–57. Https://Doi.Org/10.37932/Ja.V9i1.100
