Abusive earnings management dan Kinerja Perusahaan: Kasus di Sektor Kesehatan Periode 2017-2022

Eklamsia Sakti, Tarjo Tarjo, Enggal Sari Maduratna, Nailufar Firdaus

Abstract


Penelitian ini bertujuan mencari bukti emipiris pengaruh abusive earnings management terhadap kinerja perusahaan. Metode penelitian menggunakan kuantitatif dengan sumber data dari laporan keuangan yang disediakan oleh Bursa Efek Indonesia. Obyek penelitian adalah perusahaan sektor kesehatan dari tahun 2017-2022. Jumlah sampel sebanyak 72 data laporan keuangan. Teknik analisis data menggunakan regresi data panel. Abusive earnings management diproksikan dengan Accrual Earnings Management, discresionari dari arus kas (CFO), beban (DISEXP), dan biaya produksi (PROD). Di sisi lain, kinerja perusahaan diproksikan dengan Return on Asset (ROA) dan Net Profit Margin (NPM). Hasil regresi data panel membuktikan bahwa DISEXP berpengaruh signifikan negatif terhadap ROA dan NPM. Sementara itu, AEM, CFO, dan PROD tidak berpengaruh terhadap ROA dan NPM.

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DOI: https://doi.org/10.21107/nbs.v13i2.28899

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