Manajemen Laba dan Keterbacaan Laporan Tahunan di Indonesia
DOI:
https://doi.org/10.30595/kompartemen.v21i1.15332Keywords:
Manajemen Laba, Manajemen Laba Akrual, Keterbacaan Laporan Tahunan, Gunning Fog IndexAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh manajemen laba terhadap keterbacaan laporan tahunan dengan menggunakan manajemen laba akrual dan Gunning Fog Index sebagai proksinya. Sampel penelitian menggunakan perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia pada periode 2016-2020 sebanyak 319 perusahaan dengan jumlah observasi sebanyak 1.595. Hasil penelitian menunjukkan bahwa manajemen laba dengan Modified Jones Model dan Kothari Model tidak memiliki hubungan signifikan terhadap keterbacaan laporan tahunan. Suatu laporan tahunan mudah atau sulit dipahami tidak dipengaruhi oleh manajemen laba yang dilakukan oleh perusahan. Dalam penelitian ini bagi manajemen diharapkan dapat memberikan pengetahuan untuk perusahaan mengenai tingkat keterbacaan laporan tahunan perusahaan, sedangkan untuk peneliti selanjutnya menunjukkan bahwa tingkat manajemen laba yang semakin tinggi tidak mempengaruhi tingkat keterbacaan laporan tahunan yang sulit dipahami.References
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