Email this article Strategi Bisnis, Manajemen Laba, dan Keterbacaan Informasi Naratif Laporan Tahunan
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This study aims to examine the effect of business strategy and earnings management on the readability of narrative information in the annual report. This research was conducted at publicly listed companies in Indonesia in 2015 to 2017, with a total sample of 495 firm-years. The results of this study prove that the company's business strategy has an association with the readability of narrative information on a compa-ny's annual report. However, there is no evidence that the level of readability of the annual report's narrative information is related to earnings management by the company. In summary, it can be concluded that the level of readability of the narra-tive information on a company's annual report tends to be driven because of the company's business characteristics, not because of the opportunistic motives of man-agement.
Penelitian ini bertujuan untuk menguji pengaruh strategi bisnis dan manajemen laba terhadap keterbacaan informasi naratif laporan tahunan. Penelitian ini dil-akukan pada perusahaan terbuka yang terdaftar di Bursa Efek Indonesia pada tahun 2015 sampai dengan 2017, dengan total sampel sebanyak 495 perusahaan-tahun.. Hasil penelitian ini membuktikan bahwa strategi bisnis perusahaan memiliki pengaruh terhadap keterbacaan informasi naratif laporan keuangan. Namun, tidak ditemukan bukti bahwa tingkat keterbacaan informasi naratif laporan tahunan berkaitan dengan manajemen laba yang dilakukan oleh perusahaan. Secara ringkas dapat disimpulkan bahwa tingkat keterbacaan pengungkapan informasi naratif laporan tahunan perusahaan cenderung didorong karena karakteristik bisnis perus-ahaan, bukan karena motif oportunistik manajemen.
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DOI: http://dx.doi.org/10.20961/jab.v20i1.489
Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
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