Penggunaan variabel akuntansi untuk mendeteksi earnings ratio management

NURIM, Yavida, Dr. Indra Wijaya Kusuma, MBA

2001 | Tesis | S2 Akuntansi

Earnings yang diterbitkan manajemen, berguna untuk mengukur kinerja manajemen. Earnings ditetapkan berdasarkan accruals, sehingga masalah yang timbul berkaitaii dengan deteksi manipulasi earnings terhadap accruals atau earnings management. Selama ini, deteksi earnings management menggunakan pengukuran discretionary accruals (abnormal accruals). Akan tetapi metoda ini memiliki kelemahan, dengan demikian perlu penerapan metoda lain yang diharapkan lebih powerful dalam mendeteksi adanya earnings management. Penelitian ini bertujuan memberikan alternatif lain, selain discretionary accruals, sebagai metoda dalam deteksi earnings management. Metoda ini menggunakan variabel akuntansi yang dapat memberikan sinyal atas prospek masa mendatang. Hasil pengujian menyatakan bahwa metoda tersebut tidak powerful dalam mendeteksi adanya earnings management. Hasil juga mengindikasikan adanya berbagai bentuk perilaku earnings management (meminimalkan earnings, mamaksimalkan earnings, perataan laba, dan taking a bath), sehingga sulit menetapkan pola perilaku earnings 'management. Masalah tersebut berkaitan dengan kesulitan memprediksi posisi earnings yang telah dicapai manajer

Earnings, published by management, is used to measure management performance. Earnings is calculated based on accrual accounting, so that the problem that surfaces is connected to the detection of earnings manipulation towards accruals or earnings management. In previous research, earnings detection used discretionary accruals calculation (abnormal accruals). But this method has its weaknesses, therefore the use of other methods is expected to be powerful in detecting earnings management. This research’s objective is to give an another alternative, other than discretionary accruals, as a method in detecting earnings management. This method uses accounting variables that can give signals on future prospect. The result suggests that this method is not powerful in detecting earnings management. The result also indicates the various types of earnings management (minimalizing earnings, maximalizing earnings, income smoothing, or taking a bath), so it is hard to predict earnings management behavior. This is connected with the difficulty in predicting the earnings position the manager has achieved

Kata Kunci : Earning Manajemen