Manajemen laba merupakan tindakan yang dilakukan oleh manajer untuk memenuhi tujuannya.
Manajemen dapat melakukan pengaturan laba
melalui informasi yang tersedia dalam laporan keuangan
perusahaan. Fraud triangle theory menjelaskan tiga faktor utama yang dapat digunakan untuk melakukan tinjauan
terhadap terjadinya penyimpangan
terhadap penggunaan informasi dalam laporan keuangan. Ketiga faktor tersebut adalah pressure
(financial stability, personal financial need, external pressure, dan financial targets), opportunity (nature of industry dan effective monitoring) serta rationalization. Penelitian ini bertujuan untuk menganalisis pengaruh ketiga faktor dari fraud triangle theory terhadap manajemen
laba. Populasi dari penelitian ini adalah perusahaan yang terdaftar pada LQ45 di Bursa Efek Indonesia (BEI) periode 2015-2017. Perusahaan yang
dijadikan
sampel adalah perusahaan yang terdaftar dalam dua periode LQ45 setiap tahunnya dan diperoleh 112 perusahaan. Data diuji menggunakan metode regresi linear berganda. Hasil penelitian
menunjukkan bahwa financial stability, personal financial need, external pressure
dan rationalization berpengaruh terhadap terjadinya manajemen laba, sedangkan financial targets,
nature of industry
dan effective
monitoring tidak berpengaruh terhadap terjadinya manajemen laba.
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Jurnal Genap 2018-2019_LAS
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