Pengaruh Tаtа Kelola Perusаhааn Dаn Eаrnings Mаnаgement Terhаdаp Expense Stickiness

Allolinggi, Theresiа Rаtte and Dr. Erwin Sarаswati,, Ak., CA., CPMA., CSRA and Abdul Ghofаr,, SE., MSi, MAcc., DBA., Ak., CA (2021) Pengaruh Tаtа Kelola Perusаhааn Dаn Eаrnings Mаnаgement Terhаdаp Expense Stickiness. Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuаn untuk menguji dаn mengаnаlisis pengаruh tаtа kelolа perusаhaаn dan eаrnings mаnаgement terhаdap tingkat keberadaan expense stickiness. Eаrnings mаnаgement diukur dengаn menggunаkаn discretionary accruаls yang mengacu pada keraguan manajemen dalam memangkas sumber daya yang tak terpakai saat terjadi penurunan penjualan. Tata Kelola Perusahaan diukur menggunakan pengukuran sesuai dengan aspek, prinsip, dan rekomendasi tata kelola perusahaan berdasarkan Surat Edaran Otoritas Jasa Keuangan Nomor 32/SEOJK.04/2015 tentang Pedoman Tata Kelola Perusahaan Terbuka. Penelitian ini dilakukan pada perusahaaan sektor non keuangan di Bursa Efek Indonesia (BEI). Berdasarkan metode purposive sampling, sampel yang diperoleh sebesar 134 sampel perusahaan dan diolah menggunakan metode Multiple Linear Regression. Hasil penelitian menunjukkan bahwa tata kelola perusahaan dan earnings management dapat meningkatkan tingkat expense stickiness. Penelitian ini membuktikan bahwa keberadaan expense stickiness dengan bantuan tata kelola perusahaan dapat menyelaraskan kepentingan antara agen dan prinsipal dengan cara mempertimbangkan biaya dan manfaat secara komprehensif pada saat terjadi penurunan penjualan. Hasil penelitian ini juga membuktikan bahwa pada saat manajemen mengalami atau berada dibawah tekanan menghadapi penurunan penjualan, manajemen akan berusaha untuk tidak mengurangi tingkat expense stickiness dan mempertahankan peningkatan biaya karena ekspektasi yang dimiliki manajemen akan penjualan di masa mendatang.

English Abstract

The purpose of this study is to assess and analyze the effect of corporate governance and earnings management on the level of expense stickiness. As earnings management was measured using discretionary accruals referring to the doubts of management in cutting off unused resources during sales decline, corporate governance was measured according to the aspects, principles, and recommendations of corporate governance based on the circular letter of Indonesia‘s Financial Service Authority number 32/SEOJK.04/2015 regarding the Guidelines for Public Company Governance. A number of 134 non-financial companies listed on the Indonesia Stock Exchange were selected as the sample through purposive sampling method. Using multiple linear regression, this study finds that corporate governance and earnings management can increase expense stickiness level. Furthermore, with the help of corporate governance, expense stickiness can align the interests of agent and principal through comprehensive cost and benefit considerations during sales decline. In addition, this study also proves that, when the management are under the pressure of sales decline, they will strive to avoid expense stickiness reduction and to maintain cost increase due to their future sales expectation.

Item Type:	Thesis (Magister)
Identification Number:	0421020023
Uncontrolled Keywords:	Tata Kelola Perusahaan, Earnings Management, Expense Stickiness, Cost Behavior, Discretionary Accruals, SEOJK, corporate governance, earnings management, expense stickiness, cost behavior, discretionary accruals, SEOJ
Subjects:	600 Technology (Applied sciences) > 657 Accounting
Divisions:	S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User:	Nur Cholis
Date Deposited:	06 Jul 2022 02:34
Last Modified:	30 Sep 2024 02:20
URI:	http://repository.ub.ac.id/id/eprint/191621

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