Reputasi Auditor Memoderasi Cash Holding Terhadap Perataan Laba
Keywords:
auditor reputation, cash holding, income smoothingAbstract
Income smoothing is one of earnings management pattern, managed by fund manager to reduce profit fluctuations to aim profit stable graph during certain period. It purpose to prevent investor misunderstood of a company value. It's necessary for investor to notice each factor that could affect income smoothing to prevent Investor from such an taking self advantage by fund manager. This research has purpose to get empirical evidence about correlation affect of cash holding to moderation income smoothing by auditor reputation. This research was done by bankers company in BEI. Sample of this research was all listed company in BEI started from 2019-2021. Total sample was 27 companies with 81 observation activities. Sample determinations used non-probability methode sampling with purposive sampling. Analytics data used was logistic regression analysis. Based on analysis, the result was cash holding is not affected to income smoothing, in the other than auditor reputation was proved that it couldn't moderate affect cash holding on income smoothing.
Downloads
References
Angreini, V., & Nurhayati, I. (2022). Pengaruh Leverage, Profitabilitas, Size, Nilai Saham, Cash Holding, dan Bonus Plan terhadap Perataan Laba. Owner: Riset Dan Jurnal Akuntansi, 6(1), 123-135.
Anthony, R. dan V. Govindarajan. 2014. Sistem Pengendalian Manajemen. Jakarta: Salemba Empat.
Dewi, N.M.S.S.D., Latrini, M.Y. 2016. Pengaruh Cash Holding, Profitabilitas Dan Reputasi Auditor Pada Perataan Laba. E-Jurnal Akuntansi Universitas Udayana, 15(3), 2378–2408.
Eckel, N., 1981. The Income Smoothing Hypothesis Revisited. Abacus, 17(1), 28–40.
Ghozali, I. 2011. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro
Indrastuti, D.K. 2022. An Examination Of Audit Report Lag: Companysize As Moderating Variable. Juara: Jurnal Riset Akuntansi, 12(2), 250-268.
Irayani, N.M.D., Putra, I.P.M.J.S., & Ernawatiningsih, N.P.L. 2020. Analisis Determinan Terhadap Praktik Perataan Laba Pada Seluruh Perusahaan Di Bursa Efek Indonesia. Juara: Jurnal Riset Akuntansi, 10(2), 178-189.
Karina, S.N. 2020. Pengaruh Risiko Keuangan, Dividen, Kepemilikan Manajerial dan Reputasi Auditor Terhadap Perataan Laba. Jurnal Akuntansi Bisnis, 18(1), 20.
Katadata. 2022. Cabut Izin Usaha, OJK: Wanaartha Manipulasi Laporan Keuangan. https://katadata.co.id/desysetyowati/finansial/638df7b6de0f4/cabut-izin-usaha-ojk-wanaartha-manipulasi-laporan-keuangan. (Diakses pada tanggal 20 Februari 2023).
Kustono, A.S., Aspirandi, R. M. & Varisa, B.C. 2021. Is There A Role For Earnings Management In Dividend Policy? Juara: Jurnal Riset Akuntansi, 11(2), 186-205.
Miswaty, F.W.W. & Yudaruddin, Y.A. Pengaruh Reputasi Auditor, Karakteristik Perusahaan Dan Disclosureterhadap Opini Audit Going Concern. 2022. Juara: Jurnal Riset Akuntansi, 12(2), 310-329.
OJK. 2022. OJK Cabut Izin Usaha di Bidang Asuransi Jiwa Atas PT Asuransi Jiwa Adisarana Wanaartha. https://www.ojk.go.id/id/berita-dan-kegiatan/pengumuman/Pages/OJK-Cabut-Izin-Usaha-di-Bidang-Asuransi-Jiwa-Atas-PT-Asuransi-Jiwa-Adisarana-Wanaartha.aspx .(Diakses pada tanggal 20 Februari 2023).
Putri, R.N.F. & Nuswandari, C., 2022. Faktor-Faktor yang Mempengaruhi Perataan Laba (Income Smoothing) pada Perusahaan Manufaktur yang Terdaftar Di BEI 2016-2020. Kompak: Jurnal Ilmiah Komputerisasi Akuntansi, 15(2), 447-453.
Saputra, P.R. 2022. Pengaruh Reputasi Auditor, Ukuran Perusahaan dan Financial Leverage terhadap Praktik Perataan Laba (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016- 2020). JEBA (Journal of Economics and Business Aseanomics), 6(2), 72-93.
Sari, R. & Darmawati, D. 2021. Pengaruh Cash Holding Dan Financial Leverage Terhadap Perataan Laba (Income Smoothing) Dengan Good Corporate Governance Sebagai Variabel Moderating. Jurnal Aplikasi Akuntansi, 6(1), 100-121.
Tjundjung, O.T.H., 2019. Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur. Jurnal Paradigma Akuntansi, 1(3), 655-665.
Widyantoro, D.A., Lutfiana, I., & Mustoffa, A.F., 2022. Kajian Pustaka Faktor-Faktor Yang Mempengaruhi Perataan Laba Sebagai Praktik Manajemen Laba. Jurnal Bina Akuntansi, 10(1), 229-243.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Ni Made Sintya Surya Dewi, I Gusti Putu Eka Rustiana Dewi
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
