Dampak Perilaku Manajemen Laba terhadap Penilaian Reputasi Manajer: Studi Eksperimental Perspektif Internal Labor Market

Ida Nur Aeni, Supriyadi Supriyadi

Abstract


Penelitian ini didesain untuk melakukan investigasi mengenai konsekuensi manajer target yang memutuskan terlibat dalam manajemen laba. Metode eksperimen laboratorium dengan desain 3x1 between-subject digunakan dalam penelitian ini untuk menguji adanya potensi dampak reputasi negatif dalam setting internal labor market yang terjadi sebagai konsekuensi dari manajemen laba. Partisipan penelitian ini terdiri atas 109 mahasiswa MAKSI dan MM UGM yang berperan sebagai manajer. Partisipan diminta untuk merespon skenario mengenai manajer lain (manajer target) yang memiliki peluang terlibat dalam manajemen laba. Partisipan memberikan penilaian etis dan penilaian reputasi manajer target. Hasil penelitian ini menunjukkan bahwa manajer target yang terlibat dalam manajemen laba dinilai lebih tidak etis daripada manajer target yang tidak terlibat dalam manajemen laba. Sementara itu, hasil menunjukkan bahwa tidak terdapat perbedaan penilaian etis manajer target yang terlibat dalam manipulasi metode akuntansi dan manipulasi keputusan operasi. Sebagai tambahan, penilaian etis berpengaruh positif dan signifikan dengan penilaian reputasi. Analisis berikutnya menunjukkan bahwa penilaian etis memediasi pengaruh perilaku manajemen laba terhadap penilaian reputasi manajer target. Penelitian ini mendiskusikan mengenai implikasi hasil penelitian untuk perancangan sistem pengendalian manajemen dan untuk penelitian selanjutnya.

Kata kunci : manajemen laba, manipulasi metode akuntansi, manipulasi keputusan operasi, penilaian etis, penilaian reputasi

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DOI: http://dx.doi.org/10.20961/jab.v18i1.246

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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