Dampak manajemen laba terhadap relevansi informasi akuntansi

Handayani, Sri (2014) Dampak manajemen laba terhadap relevansi informasi akuntansi. Al-Hisbah: Jurnal Akuntansi Keuangan dan Syariah, 2 (1). pp. 22-40. ISSN 2089-7162

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Abstract

A Value Relevance is a condition in which the form and content of accounting information has a strong influence on the decision-making process on investments made by investors on manufacturing companies listed in Indonesia Stock Exchange. When faced with the practice of earnings management and the difference information between investors and management, then it will certainly have an impact on the relevance of information. Value relevance of accounting information will be a problem when faced with earnings management action. The purpose of this study is to analyze the impact of earnings management on the relevance of earnings, operating cash flow, and book value of the company. Design of this research is explanatory causal with moderating variables combination. This research was conducted at the manufacturing industry listed on the Indonesia Stock Exchange period 2009-2012. We used purposive sampling method, with criteria manufacturing companies consistent listed on the Stock Exchange in the year 2009- 2012 and active on stock trading. The type of data is secondary data sourced from the annual financial report. Researches used analysis data with MRA (Moderated Regression Analysis) which consists of moderating variables. The study found that in the manufacturing industry shows that relevance of the information contained earnings, book value and cash flow. Based on regression test with the moderating, earnings management undermine the relevance earnings and book value information, but reinforce the relevance of cash flow. The conclusion from this study is that earnings management will decrease value relevance of accounting information, especially earnings and book value but earnings management will increase value relevance of cash flow that is not distorted by the earnings management.

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