Manajemen Laba dan Pengaruhnya Terhadap Earning Response Coefisient (ERC)

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh manajemen laba riil berbasis arus kas kegiatan operasi, biaya diskresioner dan biaya produksi terhadap Earning Response Coefficient (ERC). Sampel penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2011 – 2013. Hasil penelitian ini menunjukkan bahwa manajemen laba riil berbasis biaya diskresioner dan biaya produksi berpengaruh signifikan terhadap Earning Response Coefficient (ERC). Sedangkan manajemen laba riil berbasis arus kas kegiatan operasi tidak berpengaruh terhadap dengan Earning Response Coefficient(ERC).

The objective of this study is to examine the effect earning management based on cashflow of cooperation activities, discretionary expense and production expense towards Earning Response Coefficient (ERC). The research sample used in this study are manufacture companies listed in Indonesia Stock Exchange in 2011 -2013.The results of this study show that themanagement of discretionary and production expense-based real earning significantly effected towards Earning Response Coefficient (ERC). Meanwhile, the management of cashflow-based real earning of cooperation activities did not affect towardEarning Response Coefficient (ERC).