MANAGERIAL ABILITY, INCOME SMOOTHING DAN EARNINGS INFORMATIVENESS: BUKTI DARI PASAR MODAL INDONESIA

Main Article Content

Fauzan Fuadi
Dewi Mustika Ratu
Aulizza Abdul Fanni

Abstract

Hubungan antara perataan laba dan keinformatifan laba ditentukan oleh alasan mengapa perusahaan menggunakannya. Mengambil keuntungan dari adanya motif oportunistik dalam melakukan perataan laba di perusahaan Indonesia, penelitian ini menginvestigasi apakah  perataan laba mengurangi tingkat  keinformatifan laba. Penelitian ini memperluas literatur dengan mempertimbangkan apakah kecakapan manajerial dapat memperlemah hubungan antara perataan laba yang bersifat oportunistik terhadap keinformatifan laba. Penelitian ini menggunakan sampel 356 observasi perusahaan dan tahun yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 sampai 2018. Hasil penelitian ini menunjukkan bahwa perataan laba secara signifikan mengurangi keinformatifan laba dan hubungan tersebut diperlemah oleh manajer berkemampuan tinggi. Penelitian ini menunjukkan hasil yang konsisten setelah dilakukan uji ketahanan. Sementara penelitian sebelumnya pada topik perataan laba, keinformatifan laba dan kecakapan manajerial terutama berfokus pada negara maju, hanya ada sedikit bukti pada negara berkembang. Sejauh pengetahuan kami, penelitian ini adalah yang pertama menginvestigasi peran kecakapan manajerial dalam memitigasi dampak  perataan laba pada keinformatifan laba dalam konteks Indonesia.


 

Article Details

How to Cite
Fuadi, F., Mustika Ratu, D., & Abdul Fanni, A. (2022). MANAGERIAL ABILITY, INCOME SMOOTHING DAN EARNINGS INFORMATIVENESS: BUKTI DARI PASAR MODAL INDONESIA. Akurasi : Journal of Accounting and Finance Studies, 5(2), 227-242. https://doi.org/10.29303/akurasi.v5i2.274
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