Manajemen Laba: Sebuah Studi Literatur

  • Angel Manuela Institut Bisnis dan Informatika Kwik Kian Gie
  • Ariska Berlian Nur Wulan Program Studi Akuntansi, Fakultas Ekonomi, Institut Bisnis dan Informatika Kwik Kian Gie
  • Leny Septiani Program Studi Akuntansi, Fakultas Ekonomi, Institut Bisnis dan Informatika Kwik Kian Gie
  • Carmel Meiden Program Studi Akuntansi, Fakultas Ekonomi, Institut Bisnis dan Informatika Kwik Kian Gie
Keywords: earnings management, financial statement, manipulation, profit

Abstract

Earnings management is one of the most commonly done practices in accounting. As early as 1989 this topic has been discussed, and is still being studied to date. The discussion on earnings management varies, one of which is about the factors that may affect earnings management, such as audit quality, good corporate governance (GCG), profitability, company size, leverage, financial distress, effectiveness of the board of commissioners and effectiveness of audit committee, debt policy, ownership structure, and corporate social responsibility (CSR). Since earnings management can decrease the quality of financial information, it is crucial to identify the factors that influence this practice so that they can be given more attention and as a result earnings management can be diminished. This study was conducted by reviewing 21 previous studies related to earnings management and concluding the findings of these studies. Articles reviewed are from within and outside Indonesia with publication time span of 2017-2021. For domestic articles, those with Science and Technology Index (Sinta) are chosen, while the international articles used are those indexed by Scopus and/or Google Scholar. From this literature study, it is concluded that the factors influencing earnings management practices are ownership structure (managerial and institutional ownership), firm size, firm age, leverage, profitability, sales growth, firm performance, effectiveness of board of commissioners and audit committee, audit quality, debt policy, tax planning,  CSR, operational cash flow, free cash flow, board of directors characteristics (gender diversity,independence, and CEO duality), GCG, debt financing, corporate strategy, and cash holding.

References

Anim, A., & Indiani, N. L. P. (2020). Pengaruh Promosi dan Kualitas Layanan terhadap Keputusan Pembelian Kembali. Jurnal Ilmiah Manajemen Dan Bisnis, 5(1), 99–108. Retrieved from http://journal.undiknas.ac.id/index.php/manajemen/article/view/2432

Bairizki, A. (2017). Pengaruh Harga, Promosi dan Kualitas Produk Terhadap Keputusan pembelian kembali Dalam Meningkatkan Penjualan (Studi Kasus Pada UD.Ratna Cake & Cookies). Jurnal Valid, 14(2), 71–86. Retrieved from https://stieamm.ac.id/jurnal/pengaruh-harga-promosi-dan-kualitas-produk-terhadap-keputusan-pembelian-dalam-meningkatkan-penjualan-studi-kasus-pada-ud-ratna-cake-cookies/

Fauzi, R. U. A. (2017). Pengaruh Harga Dan Free Wi-Fi Terhadap Keputusan pembelian kembali Produk Pada Angkringan Di Kecamatan Karas Kabupaten Magetan. Jurnal Aplikasi Bisnis, 17(2), 62–74. Retrieved from https://journal.uii.ac.id/JABIS/article/view/10888

Firdaus, A., & Wasilah, A. (2016). Akuntansi Biaya, Edisi 3. Jakarta: Salemba Empat.

Ghoribi, K. Al, & Waloejo, H. D. (2018). Pengaruh E-Commerce, Kualitas Produk Dan Promosi Terhadap Keputusan Pebelian (Studi Pada Batik Mahkota Laweyan, Surakarta). Jurnal Ilmu Administrasi Bisnis, 7(4), 185–191. Retrieved from https://ejournal3.undip.ac.id/index.php/jiab/article/view/21933

Indiani, N. L. P., Rusmiati, N. N., & Jaya, I. K. (2020). The Influence of Hotel Marketing Mix on Tourists’ Revisit Intention: Case Study at Kumala Pantai Hotel, Seminyak, Bali. Warmadewa Management and Business Journal (WMBJ), 2(2), 84–91. Retrieved from https://doi.org/10.22225/wmbj.2.2.2020.84-91

Kaharu, D., & Budiarti, A. (2016). Pengaruh Gaya Hidup, Promosi, Dan Kualitas Produk Terhadap Keputusan pembelian kembali Pada Cosmic. Jurnal Ilmu Dan Riset Manajemen (JIRM), 5(3). Retrieved from http://jurnalmahasiswa.stiesia.ac.id/index.php/jirm/article/view/572

Kotler, P., & Armstrong, G. (2016). Prinsip-prinsip Pemasaran. Jakarta: Erlangga.

Kotler, P., & Keller, K. L. (2016). Manajemen Pemasaran. Jakarta: Erlangga.

Lubis, D. I. D., & Hidayat, R. (2017). Pengaruh Citra Merek dan Harga terhadap Keputusan pembelian kembali pada Sekolah Tinggi Ilmu Manajemen Sukma Medan. Jurnal Ilman: Jurnal Ilmu Manajemen, 5(1), 15–24. Retrieved from http://dx.doi.org/10.35126/ilman.v5i1.22

Mahanani, E. (2018). Pengaruh Citra Merek, Kualitas Produk, Harga Dan Gaya Hidup Terhadap Keputusan pembelian kembali Produk Mataharimall.Com. IKRA-ITH HUMANIORA : Jurnal Sosial Dan Humaniora, 2(1). Retrieved from https://journals.upi-yai.ac.id/index.php/ikraith-humaniora/article/view/227

Parlina, L., & Madiawati, P. N. (2016). Pengaruh Bauran Promosi Terhadap Proses Keputusan pembelian kembali Pada Kedai Ice Cream Lick Over Lips (Lol) Bandung. EProceedings of Management, 3(3). Retrieved from https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/3748

Putra, G. P., Arifin, Z., & Sunarti, S. (2017). Pengaruh Kualitas Produk Terhadap Keputusan pembelian kembali Dan Dampaknya Terhadap Kepuasan Konsumen. Jurnal Administrasi Bisnis, 48(1), 124–131. Retrieved from http://administrasibisnis.studentjournal.ub.ac.id/index.php/jab/article/view/1878

Rangkuti, F. (2019). Strategi Promosi Yang Kreatif & Analisis Kasus Integrated Marketing Communication. Jakarta: PT Gramedia Pustaka Utama.

Rehman, H. I. U., & Ishaq, Z. (2017). The Impact of Brand Image on Purchase Intention: Moderating Role of Store Image in Pakistan’s Retail Sector. The IUP Journal of Brand Management, 14(3), 55–66. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3216361

Riyono, & Budiraharja, G. E. (2016). Pengaruh Kualitas Produk,Harga,Promosi Dan Brand Image Terhadap Keputusan pembelian kembali Produk AQUA Di Kota Pati. Jurnal STIE Semarang, 8(2), 92–121. Retrieved from http://jurnal3.stiesemarang.ac.id/index.php/jurnal/article/view/42

Setiadi, J. N. (2015). Perilaku Konsumen. Jakarta: Kencana Prenada Media Group.

Silaban, S. E., Elisabeth, E., & Sagala, R. (2019). Pengaruh Promosi,Harga Dan Inovasi Produk Terhadap Keputusan pembelian kembali Pda Kentucky Fried Chiken (KFC) Simpang Mataram Medan. Jurnal Riset Akuntansi & Keuangan, 5(2), 209–228. Retrieved from http://ejournal.ust.ac.id/index.php/JRAK/article/view/534

Stanton, W. J. (2015). Prinsip Pemasaran. Jilid Satu. Edisi Kesepuluh. Jakarta: Erlangga.

Sugiyono. (2012). Metode Penelitian Bisnis. Bandung: Alfabeta.

Suryadi, D. (2016). Promosi Efektif Menggugah Minat & Loyalitas Pelanggan. Jakarta: PT. Suka Buku.

Swastha, B., & Handoko, H. (2015). Manajemen Perusahaan Analisa Perilaku Konsumen. Yogyakarta: Liberty.

Tjiptono, F. (2015). Strategi Pemasaran. Yogyakarta: Andi.

Tulangow, S. G., Tumbel, T. M., & Walangitan, O. F. C. (2019). Pengaruh Promosi dan Harga Terhadap Keputusan Pada Pembelian PT. Shopee International Indonesia Di Kota Manado. Jurnal Administrasi Bisnis (JAB), 9(3), 35–43. Retrieved from https://ejournal.unsrat.ac.id/index.php/jab/article/view/25129

Utama, D. C. (2019). Pengaruh Inovasi Produk dan Harga Terhadap Keputusan pembelian kembali Sepeda Motor Honda di Kota Bekasi. Jurnal Perspektif, 17(1), 90–95. Retrieved from https://doi.org/10.31294/jp.v17i1.5320

Yamit, Z. (2017). Manajemen Kualitas Produk dan Jasa. Edisi Pertama. Yogyakarta: Ekonisia Kampus Fakultas Ekonomi UII.

Published
2022-04-19
Section
Articles
Abstract viewed = 153 times
PDF (Bahasa Indonesia) downloaded = 129 times