PENGARUH EARNING MANAGEMENT, INTELLECTUAL CAPITAL DAN CAPITAL INTENSITY RATIO TERHADAP STICKY COST BEHAVIOR DAN DAMPAKNYA PADA KONSERVATISME AKUNTANSI ( Studi pada Perusahaan Retail yang Terdaftar di Bursa Efek Indonesia )

SEPTIANSYAH, TAUFAN (2021) PENGARUH EARNING MANAGEMENT, INTELLECTUAL CAPITAL DAN CAPITAL INTENSITY RATIO TERHADAP STICKY COST BEHAVIOR DAN DAMPAKNYA PADA KONSERVATISME AKUNTANSI ( Studi pada Perusahaan Retail yang Terdaftar di Bursa Efek Indonesia ). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Conservatism is one of the corporate governance mechanisms that can help managers reduce their potential to manipulate and exaggerate financial statements, as well as the agency costs associated with information asymmetry. Asymmetry can be eliminated by requiring management to fully disclose the company’s financial condition. Regrettably, this principle can be warped by companies’ economic insecurity regarding the level of demand for their products. Management must commit resources in such a way that costs are not rigid, by reducing the mix of fixed and variable costs and raising variable costs, in order to avoid a sticky cost structure. The purpose of this study was to determine the effect of earning management, intellectual capital, and capital intensity ratio on sticky cost behavior and how these factors affect accounting conservatism. The data were analyzed with the EViews 11 program using the panel data regression method. The study’s population comprised retail sector companies that were publicly traded on the Indonesia Stock Exchange. Saturation point sampling was used to get samples. The findings indicated that whereas earning management and intellectual capital had no effect on sticky cost behavior, the capital intensity ratio did. The condition of sticky cost behavior in companies can affect estimations of appropriate accounting conservatism. The decline in accounting conservatism results in financial statements that do not accurately reflect the company’s actual financial status, misleading financial statement users. Keywords: Accounting Conservatism, Sticky Cost Behavior, Capital Intensity Ratio, Intellectual Capital, Earning Management Konservatisme merupakan salah satu mekanisme corporate governance yang dapat mengurangi kemampuan manajer untuk memanipulasi dan melebih-lebihkan laporan keuangan serta dapat mengurangi biaya keagenan yang muncul akibat asimetri informasi. Asimetri dapat diatasi dengan memaksa manajemen untuk mengungkapkan sepenuhnya kondisi perusahaan. Prinsip konservatisme akuntansi dapat terdistorsi oleh ketidakpastian ekonomi pada perusahaan tentang tingkat permintaan produknya. Manajemen perusahaan harus dapat menentukan komitmen sumber daya sehingga biaya tidak bersifat sticky melalui kombinasi pengurangan biaya tetap dan peningkatan biaya yang bersifat variabel. Tujuan penelitian ini adalah menguji bagaimana pengaruh Earning Management, Intellectual Capital dan Capital Intensity Ratio terhadap Sticky Cost Behavior dan dampaknya pada konservatisme akuntansi. Data dianalisis menggunakan metode regresi data panel melakui program statistik EViews 11. Populasi dalam penelitian ini adalah perusahaan sektor retail yang terdaftar di Bursa Efek Indonesia. Sampel diambil menggunakan metode purposive sampling. Hasil penelitian menunjukkan Earning Management dan Intellectual Capital tidak berpengaruh terhadap Sticky Cost Behavior, sedangkan Capital Intensity Ratio berpengaruh signifikan terhadap Sticky Cost Behavior. Kondisi Sticky Cost Behavior pada perusahaan dapat mendistorsi perkiraan konservatisme akuntansi yang seharusnya dilakukan. Penurunan konservatisme akuntansi menyebabkan informasi yang terdapat dalam laporan keuangan tidak mencerminkan kondisi perusahaan sebenarnya sehingga mengakibatkan misleading bagi pengguna laporan keuangan. Kata kunci: Konservatisme Akuntansi, Sticky Cost Behavior, Capital Intensity Ratio, Intellectual Capital, Earning Management

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518120012
Uncontrolled Keywords: Konservatisme Akuntansi, Sticky Cost Behavior, Capital Intensity Ratio, Intellectual Capital, Earning Management
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar > 657.04 Levels of Accounting/Tingkat Akuntansi
Divisions: Fakultas Teknik > Teknik Sipil
Depositing User: Dede Muksin Lubis
Date Deposited: 09 Oct 2023 06:54
Last Modified: 09 Oct 2023 06:54
URI: http://repository.mercubuana.ac.id/id/eprint/82237

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