Real Earnings Management dan Kecurangan Laporan Keuangan Selama Pandemi Covid-19

Fadhillah  Rahmadhani Wahyunintya; Puji Harto

doi:10.32534/jpk.v10i4.4914

Authors

Fadhillah Rahmadhani Wahyunintya Program Studi Magister Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Diponegoro
Puji Harto Program Studi Magister Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Diponegoro

DOI:

https://doi.org/10.32534/jpk.v10i4.4914

Abstract

Dampak pandemi covid-19 diindikasikan meningkatkan perusahaan dalam melakukan kecurangan laporan keuangan. Kecurangan laporan keuangan dapat terjadi melalui manajemen laba yang dilakukan dengan intensitas yang berlebihan. Fokus penelitian ini adalah real earnings management untuk menganalisis pengaruhnya terhadap kecurangan laporan keuangan selama pandemi covid-19. Penelitian ini menggunakan metode korelasional dengan pendekatan kuantitatif. Populasi penelitian sebanyak 438 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2022. Pemilihan sampel menggunakan teknik proportional random sampling dengan jumlah sampel 243 pengamatan. Teknik analisis data dilakukan dengan regresi logistik. Hasil penelitian membuktikan bahwa real earnings management dengan proksi abnormal cash flow operation dan abnormal discretionary expenses berpengaruh positif terhadap kecurangan laporan keuangan. Hasil penelitian lainnya menunjukkan bahwa real earnings management yang diproksikan oleh abnormal productions cost tidak berpengaruh terhadap kecurangan laporan keuangan. Penelitian ini memberikan kontribusi bagi regulator dalam merancang kebijakan untuk mencegah kecurangan laporan keuangan, terutama pada saat pandemi covid-19.

Keywords:

Kecurangan Laporan Keuangan, Pandemi Covid-19, Real earnings management

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