Apakah Kecakapan Managerial Mampu Memitigasi Manipulasi Aktivitas Riil? (Studi Empiris Pada Perusahaan Manufaktur di BEI Periode 2010-2015)

Ronald Tehupiring

Abstract


Tujuan perusahaan untuk mencapai target laba yang diinginkan bukan hanya dapat dilakukan melalui manipulasi laba. Akan tetapi, dapat juga dipengaruhi oleh faktor kecakapan managerial. Manager yang cakap akan mampu mendesain proses bisnis dengan baik dengan cara meminimalkan input untuk mencapai output yang optimal. Tujuan penelitian ini adalah untuk menguji apakah kecakapan managerial mampu memitigasi manipulasi aktivitas riil pada perusahaan manufaktur yang terdaftar di BEI periode 2008-2015 yang diperoleh melalui purposive sampling. Hasil penelitian menunjukkan bahwa kecakapan managerial mampu memitigasi manipulasi aktivitas riil yang diperoleh melalui pengujian secara statistik dengan menggunakan regresi linear berganda.

Full Text:

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