Tinjauan atas Deteksi Dini Praktik Manipulatif "Big-Bath Accounting" di Masa Pandemi COVID-19

BARUS, ATANIA ARENDA BR (2022) Tinjauan atas Deteksi Dini Praktik Manipulatif "Big-Bath Accounting" di Masa Pandemi COVID-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara variabel impairment, Return On Asset, Return On Equity, Size dan Growth terhadap big-bath accounting. Sampel penelitian adalah 253 observasi pada perusahaan non-finansial dan non-konstruksi yang tercatat di Bursa Efek Indonesia selama tahun 2020. Model Regresi Logistik digunakan untuk menganalisis variabel bebas terhadap big-bath accounting. Hasil penelitian ini menunjukkan bahwa Rasio terhadap aset perusahaan dan equity berpengaruh negatif dan signifikan terhadap adanya praktik big-bath accounting. Penurunan nilai aset yang diakui perusahaan dan ukuran perusahaan berpengaruh positif dan signifikan dalam memprediksi adanya big-bath accounting. Pertumbuhan perusahaan tidak memiliki pengaruh terhadap adanya praktik manipulatif yakni big-bath. Manajemen laba tersebut dilakukan karena manajer berasumsi bahwa investor akan memberikan respon yang sama ketika perusahaan mengalami kerugian besar atau kerugian kecil. Manajer mengakui biaya periode masa depan dan periode kerugian saat ini ketika keadaan tidak menguntungkan yang tidak dapat dihindari selama periode ini. Harapannya adalah di periode depan perusahaan akan melaporkan laba lebih tinggi dari yang diharapkan. Pada periode selanjutnya kinerja perusahaan akan terlihat lebih baik sehingga manajer dapat memaksimalkan utilitas berupa kompensasi atas target yang telah dicapai./The purpose of this study is to determine the relationship between impairment variables, Return On Asset, Return On Equity, Size and Growth to big-bath accounting. The study sample was 253 observations on non-financial and non-construction companies listed on the Indonesia Stock Exchange during 2020. The Logistic Regression Model is used to analyze free variables against big-bath accounting. The results of this study show that the ratio to company assets and equity has a negative and significant effect on the existence of big-bath accounting practices. The decline in the value of the company's recognized assets and the size of the company has a positive and significant effect in predicting the existence of big-bath accounting. The growth of the company has no influence on the existence of manipulative practices, namely big-bath. Such earning management is carried out because managers assume that investors will give the same response when the company suffers a large loss or a small loss. The manager recognizes the costs of the future period and the period of current losses when circumstances are unfortunate that cannot be avoided during this period. The expectation is that in the next period the company will report higher-than-expected profits. In the next period, the company's performance will look better so that managers can maximize utility in the form of compensation for the targets that have been achieved.

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