Tinjauan atas Determinan Manajemen Laba Riil Berbasis Analisis Meta

ELISABETH, FEBRI (2022) Tinjauan atas Determinan Manajemen Laba Riil Berbasis Analisis Meta. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel kualitas audit, profitabilitas, ukuran perusahaan, leverage, komite audit, kepemilikan institusional, kepemilikan manajerial, dan proporsi dewan komisaris independen terhadap manajemen laba riil. Penelitian ini diambil melalui 34 jurnal yang telah terpublikasi jurnal nasional maupun jurnal internasional mulai dari tahun 2013 hingga 2022 tentang manajemen laba riil di Indonesia. Jurnal-jurnal yang telah terpilih tersebut menggunakan teknik purposive sampling dalam menentukan jurnal yang layak untuk digunakan. Teknik purposive sampling dalam penelitian ini didasarkan menggunakan beberapa karakteristik tertentu yang telah ditetapkan oleh peneliti untuk menguji apakah sampel jurnal tersebut sesuai dengan yang diinginkan oleh peneliti atau tidak. Adapun metode yang akan digunakan dalam penelitian ini menggunakan metode yang masih jarang digunakan pada penelitian-penelitian yang sudah ada yaitu metode analisis meta. Hasil penelitian menunjukkan bahwa variabel kualitas audit, profitabilitas, ukuran perusahaan, leverage, komite audit, kepemilikan institusional, kepemilikan manajerial, dan proporsi dewan komisaris independen berpengaruh positif terhadap manajemen laba riil. / This study aims to determine the effect of the variables of audit quality, profitability, firm size, leverage, audit committee, institutional ownership, managerial ownership, and the proportion of independent commissioners on real earnings management. This research was taken through 34 journals that have been published in national and international journals from 2013 to 2022 on real earnings management in Indonesia. The selected journals used a purposive sampling technique in determining the appropriate journals to be used. The purposive sampling technique in this study is based on using certain characteristics that have been determined by the researcher to test whether the journal sample is in accordance with what the researcher wants or not. The method that will be used in this study uses a method that is still rarely used in existing studies, namely the meta-analysis method. The results showed that the variables of audit quality, profitability, firm size, leverage, audit committee, institutional ownership, managerial ownership, and the proportion of independent commissioners had a positive effect on real earnings management.

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