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

Ida Nur Aeni, Supriyadi Supriyadi


This study is designed to invest about consequences of a target manager who decide whether to engage in earnings management. An laboratory experimental with 3x1 between subject is used to examine the potential negative reputation effect in the internal labor market’s setting that occur as a consequences of earnings management. Data in this study were collected for two months at the beginning of 2017. Participants consisted of 109 master of accounting and master of management students of UGM who assigned to the role as manager. Participants were asked to respond to a scenario about another manager (the target manager) who has the opportunity to engage earnings management. Participant assessed the ethical of the target manager and reputation judgment. The results of this study indicated that a target manager engaging in earnings management is assessed less ethical than a target manager not engaging in earnings management. Meanwhile, the results indicated that no difference in ethical judgments of a target manager engaging in accounting method manipulation and operating decision manipulation. In addition, ethical judgment was significantly and positive affected with reputation judgment. Further analysis indicates that ethical judgment mediate the effect between earnings management and reputation judgment. This study discuss implication of these results for management control systems design and for future research. 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.


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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