PENGARUH AKUNTANSI NILAI WAJAR TERHADAP MANAJEMEN LABA: PERAN MODERASI STATUS PERUSAHAAN DALAM INDEKS SAHAM SYARIAH INDONESIA

Authors

  • Maisya Pratiwi Universitas Indonesia
  • Dodik Siswantoro Universitas Indonesia

DOI:

https://doi.org/10.23887/jia.v2i2.15637

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh nilai wajar (fair value) terhadap manajemen laba. Selain itu, penelitian juga bertujuan untuk mengetahui status perusahaan dalam Indeks Saham Syariah Indonesia (ISSI) dalam memoderasi pengaruh nilai wajar terhadap manajemen laba. Peneliti menguji perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia sebanyak 192 perusahaan selama tahun 2012-2016. Metode analisis data yang digunakan adalah model regresi random effect. Hasil penelitian menunjukkan bahwa nilai wajar tidak berpengaruh signifikan terhadap manajemen laba. Namun ketika nilai wajar dibagi berdasarkan hierarkinya, hasil penelitian menyatakan bahwa hanya nilai wajar 2 dan 3 memiliki pengaruh signifikan terhadap manajemen laba. Selain itu, hasil penelitian menyatakan bahwa perusahaan yang terdaftar dalam Indeks Saham Syariah Indonesia dapat mengurangi pengaruh nilai wajar terhadap manajemen laba, terutama pengaruh nilai wajar hierarki 2 dan 3 terhadap manajemen laba dibandingkan dengan nilai wajar hierarki 1. Kata kunci: Nilai Wajar; Manajemen Laba; Saham Syariah ABSTRACT This study aimed to examine the effect of fair value accounting on earnings management. The study also aimed to determine the companies’ status in Indonesia Sharia Stock Index (ISSI) in moderating the effect of fair value on earnings management. We analysis 192 the non-financial sector companies listed on the Indonesia Stock Exchange from the years of 2012-2016. The result shows that fair value has no significant effect on earnings management. But, when fair value is divided based on fair value hierarchies, the result shows that only hierarchy 2 and 3 fair value has significant effect on earning management. In addition, the other result shows that the companies listed in the Indonesia Sharia Stock Index (ISSI) reduce the positive effect of fair value on earnings management, especially the effect of hierarchy 2 and 3 fair value on earnings management. Keywords: Fair Value; Earning Management; Sharia Stock

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Published

2018-09-23

Issue

Vol. 2 No. 2: Desember 2017

Section

Artikel

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