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Pengaruh Kekuatan Pasar dan Persaingan Industri Terhadap Hubungan Tata Kelola Perusahaan dan Manajemen Laba | Alexandra | Jurnal Akuntansi dan Bisnis

Pengaruh Kekuatan Pasar dan Persaingan Industri Terhadap Hubungan Tata Kelola Perusahaan dan Manajemen Laba

Cindy Alexandra, Rizky Eriandani

##article.abstract##


This study examines how market forces and industry competition affect the correlation between corporate governance and earnings management. The test breaks the sample based on market forces and industry competition. The research sample uses non-financial companies listed on the Indonesia Stock Exchange (IDX) throughout the 2018-2020 period. The results of this study state that when market power is high, earnings management is low, while industrial competition does not affect earnings management. In its influence on the relationship between good corporate governance and earnings management, only market power have an influence so that only market power cause the inconsistency.

Penelitian ini bertujuan menguji bagaimana kekuatan pasar dan persaingan industri mempengaruhi korelasi antara tata kelola perusahaan dengan manajemen laba. Pengujian dilakukan dengan pecah sampel bedasarkan kekuatan pasar dan persaingan industry. Sampel penelitian menggunakan perusahaan non-keuangan yanng terdaftar di Bursa Efek Indonesia (BEI) sepanjang periode 2018-2020. Hasil dari penelitian ini menyatakan ketika kekuatan pasar tinggi maka manajemen laba rendah sedangkan persaingan industri tidak mempengaruhi manajemen laba. Dalam pengaruhnya terhadap hubungan tata kelola perusahaan dengan manajemen laba, hanya kekuatan pasar yang memiliki pengaruh sehingga hanya kekuatan pasar yang menyebabkan ketidakkonsistenan tersebut.

##article.subject##


Manajemen Laba; Kekuatan Pasar; Persaingan Industri; Tata Kelola Perusahaan

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DOI: http://dx.doi.org/10.20961/jab.v22i1.692

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