Analisis Pengaruh Keahlian Tim Manajemen Puncak Terhadap Manajemen Laba
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh keahlian tim manajemen puncak dalam aktivitas manajemen laba akrual pada perusahaan di Indonesia. Metode penelıtıan ini menggunakan data sekunder yang di kumpulkan dari perusahaan publik non keuangan yang terdaftar di Bursa Efek Indonesia. Ketentuan data dalam penelitian ini yang di ambil dari Bursa Efek Indonesia yaitu data perusahaan yang tidak mengalami kerugian selama penelitian berlangsung yaitu lima (5) tahun berturut - turut pada periode 2017-2021. Keahlian anggota tim manajemen puncak di ukur dengan kepemilikan gelar master, pemahaman dan pengalaman area fungsional inti yang di kelola, dan kepemilikan sertifikasi akuntansi seperti CA atau CPA. Hasil penelitian menunjukkan bahwa keahlian anggota tim manajemen puncak yang di ukur melalui persentase tim manajemen puncak yang memiliki gelar master, persentase tim manajemen puncak yang memiliki keahlian fungsional inti, dan persentase tim manajemen puncak yang memiliki sertifikat CA atau CPA tidak berpengaruh terhadap aktivitas manajemen laba akrual di perusahaan-perusahaan di Indonesia.
Kata Kunci: Manajemen Laba, Manajemen Laba Akrual, Keahlian Tim Manajemen Puncak
Abstract
This study aims to analyze the effect of the expertise of the top management team in accrual earnings management activities in companies in Indonesia. This research method uses secondary data collected from non-financial public companies listed on the Indonesia Stock Exchange. The provisions of the data in this study taken from the Indonesia Stock Exchange, namely data on companies that did not experience losses during the study, namely five (5) consecutive years in the 2017-2021 period. The expertise of top management team members is measured by possession of a master's degree, understanding and experience of the core functional areas managed, and possession of accounting certifications such as CA or CPA. The results showed that the expertise of the top management team members as measured by the percentage of the top management team that has a master's degree, the percentage of the top management team that has core functional expertise, and the percentage of the top management team that has a CA or CPA certificate has no effect on accrual earnings management activities. in companies in Indonesia.
Keywords: Earning Management; Accrual Earning Management; Top Management Team Expertise
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DOI: https://doi.org/10.37531/sejaman.v4i3.2815
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