HAKIM, LUQMAN (2021) DETERMINAN MANAJEMEN LABA DAN IMPLIKASINYA TERHADAP RELEVANSI NILAI INFORMASI KEUANGAN (Studi Empiris Perusahaan Aneka Industri Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014 – 2018). S3 thesis, Universitas Mercu Buana Jakarta.
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Abstract
commissioners, audit committee, quality of external auditors, and the application of IFRS to earnings management and its implications for the value relevance of financial information, both partially and collectively. The research method used is panel data regression analysis, with the purposive sampling method obtained a sample of 9 (nine) companies in various manufacturing industry sectors that are consistently listed on the Indonesia Stock Exchange in a row from 2014-2018. The results show that management earnings can be detected by the CRM approach, namely in the first model, partially managerial ability, external auditor quality, IFRS implementation has a significant positive effect, while independent commissioners have a significant negative effect, and the audit committee has a negative and insignificant effect on earnings management. Together managerial skills, independent commissioners, audit committees, quality of external auditors, the application of IFRS have a significant effect on management earnings, with a coefficient of determination (R2) of 0.5174 indicating that the contribution of all independent variables can explain variations in the increase in management earnings by 51. , 74% while the remaining 48.26% was really caused by other factors not included in the model. In the second model with the CRM approach, partially earnings management, auditor quality has a significant positive effect, while managerial ability, independent commissioners, negative IFRS implementation are not significant, and the audit committee has a significant negative effect on the relevance of financial value information. Taken together, managerial skills, independent commissioners, audit committee, external audit quality, IFRS and earnings management have a significant effect on the relevance of financial value information, with a coefficient of determination (R2) of 0.2563 indicating that all the contributions of independent variables can explain variations. the rise and fall of the relevance of financial value information is 25.63%, while the remaining 74.37% is the fact due to other factors not included in the model. Practical implications for managerial provide recommendations for companies and investors in making decisions related to their respective interests. For companies, managers who have managerial abilities can be used to make breakthroughs in order to improve company management through good governance, responsive to change, innovate, and encourage work efficiency to excel in business competition. For investors, in determining options for investment, they should not only look at the company's profit as a bottom line but also pay attention to the ability of managers in the company. Keywords : managerial ability, independent commissioners, audit committee, quality of external auditors, IFRS implementation, earnings management, value relevance of financial information Penelitian ini bertujuan mengestimasi dan menganalisis pengaruh kemampuan manajerial, komisaris independen, komite audit, kualitas auditor eksternal, dan penerapan IFRS terhadap manajemen laba serta implikasinya pada relevansi nilai informasi keuangan, baik secara parsial maupun bersama-sama. Metode penelitian yang digunakan adalah analisis regresi data panel, dengan metode purposive sampling diperoleh sampel sebanyak 9 (sembilan) perusahaan sektor aneka industri manufaktur pada yang konsisten tercatat di Bursa Efek Indonesia berturut-turut sejak tahun 2014-2018. Hasil penelitian menunjukkan bahwa manajemen laba dapat dideteksi dengan pendekatan CRM yaitu pada model pertama, secara parsial kemampuan manajerial, kualitas auditor eksternal, penerapan IFRS berpengaruh positif signifikan, sedangkan komisaris independen berpengaruh negatif signifikan, dan . komite audit berpengaruh negatif tidak signifikan terhadap manajemen labaSecara bersama-sama kecakapan manajerial, komisaris independen, komite audit, kualitas auditor eksternal, dan penerapan IFRS berpengaruh signifikan terhadap manajemen laba, dengan nilai koefisien determinasi (R2) sebesar 0,5174 menunjukkan bahwa kontribusi seluruh variabel bebas dapat menjelaskan variasi naik turunnya manajemen laba sebesar 51,74% sedangkan sisanya sebesar 48,26% dijelaskan oleh faktor lain yang tidak terdapat dalam model. Pada model kedua kualitas auditor dengan pendekatan CRM, secara parsial manajemen laba, eksternal berpengaruh positif signifikan, sedangkan kemampuan manajerial, komisaris independen, penerapan IFRS negatif tidak signifikan, dan komite audit berpengaruh negatif signifikan terhadap relevansi informasi nilai keuangan. kecakapan manajerial, komisaris independen, komite audit, Secara bersama-sama, kualitas audit eksternal, IFRS dan manajemen laba berpengaruh signifikan terhadap relevansi informasi nilai keuangan, dengan nilai koefisien determinasi (R2) sebesar 0,2563 menunjukkan bahwa kontribusi seluruh variabel bebas dapat menjelaskan variasi naik turunnya relevansi informasi nilai keuangan sebesar 25,63% sedangkan sisanya sebesar 74,37% dijelaskan oleh faktor lain yang tidak terdapat dalam model. manajerial memberikan rekomendasi kepada Implikasi praktis bagi perusahaan dan investor dalam pengambilan keputusan terkait dengan kepentingan masing-masing. Untuk perusahaan, manajer yang memiliki kemampuan manajerial sebaiknya digunakan untuk melakukan terobosan dalam rangka meningkatkan pencapaian perusahaan melalui tata kelola yang baik, tanggap terhadap perubahan, melakukan inovasi, dan mendorong terciptanya efisiensi kerja untuk unggul dalam persaingan bisnis. Untuk investor, dalam menentukan pilihan untuk investasi tidak hanya melihat pada laba perusahaan sebagai bottom line tetapi juga harus memperhatikan kemampuan manajer dalam mengelola perusahaan. Kata kunci : kemampuan manajerial, komisaris independen, komite audit, kualitas auditor eksternal, penerapan IFRS, manajemen laba, relevansi nilai informasi keuangan
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