Peran Moderasi Konservatisme Akuntansi Dalam Determinan Manajemen Laba
DOI:
https://doi.org/10.38035/jafm.v7i3.3706Keywords:
Kompensasi Eksekutif, Konservatisme Akuntansi, Leverage, Manajemen Laba, Perusahaan ManufakturAbstract
Manajemen laba menjadi isu penting dalam praktik akuntansi karena memengaruhi kualitas informasi laporan keuangan bagi investor dan kreditor, sehingga faktor-faktor pendorongnya perlu diidentifikasi. Penelitian ini menguji pengaruh leverage dan kompensasi eksekutif terhadap manajemen laba, dengan konservatisme akuntansi sebagai variabel moderasi, pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Sebanyak 300 observasi dari 60 perusahaan selama lima tahun dipilih melalui purposive sampling dan dianalisis menggunakan analisis regresi moderasi. Manajemen laba diukur dengan model Jones yang dimodifikasi, leverage dengan rasio utang terhadap aset, kompensasi eksekutif dengan logaritma natural total kompensasi direksi, dan konservatisme akuntansi dengan proksi akrual konservatif. Hasil menunjukkan leverage berpengaruh positif signifikan, sedangkan kompensasi eksekutif berpengaruh negatif signifikan terhadap manajemen laba. Konservatisme akuntansi memperlemah pengaruh leverage namun memperkuat pengaruh kompensasi eksekutif, dengan daya penjelas model sebesar 86,27 persen. Temuan ini menegaskan peran konservatisme akuntansi sebagai mekanisme pengendali praktik manajemen laba pada perusahaan manufaktur.
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