Analisis Perbandingan Manajemen Laba Sebelum dan Saat Covid-19 Pada Perusahaan Manufaktur di Bursa Efek

Authors

  • Melithasya Angelina Universtas Katolik Widya Mandala Surabaya
  • Lindrawati Lindrawati Universtas Katolik Widya Mandala Surabaya

DOI:

https://doi.org/10.30659/jai.11.2.121-132

Abstract

Abstrak

Memasuki kuartal pertama tahun 2020, dunia digemparkan dengan adanya virus corona yang menyebabkan perekonomian di dunia menjadi menurun termasuk di Indonesia. Perusahaan banyak mengalami penurunan penjualan yang berujung pada pengurangan laba dan bahkan terjadi kerugian, sehingga memicu dilakukannya manajemen laba pada tahun pandemi. Tindakan manajemen laba dilakukan guna mempertahankan kinerja perusahaan supaya tetap terlihat baik pada kondisi pandemi sehingga penelitian ini memiliki tujuan untuk meneliti perbedaan manajemen laba sebelum dan saat pandemi Covid-19. Pengukuran manajemen laba yang digunakan adalah discretionary accruals. Objek penelitian menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2020, dimana 2019 untuk mewakili kondisi sebelum pandemi dan 2020 untuk mewakili kondisi pada saat pandemi. Teknik analisis data memakai uji beda sampel berpasangan atau uji wilcoxon signed rank. Hasil penelitian disimpulkan bahwa terdapat perbedaan manajemen laba sebelum dan saat pandemi Covid-19. Pandemi Covid-19 terbukti membuat manajemen laba yang dilakukan perusahaan berbeda karena dalam keadaan saat pandemi banyak terjadi penurunan pada penjualan dan laba sehingga membuat manajemen laba di masa pandemi meningkat dibandingkan sebelum pandemi.

Keywords: manajemen laba, pandemi Covid-19, kinerja keuangan

Abstract

Entering the first quarter of 2020, the world is shocked by the coronavirus which affected to decreasing world economics including Indonesia. Many companies experience a decline in sales that leads to a decreasing in profits and losses, thus triggering earnings management in the pandemic. Earnings management actions are taken to maintain good company performance so that it still looks good in pandemic conditions, so this study aims to examine differences in earnings management before and during the Covid-19 pandemic. Measurement of earnings management which used are discretionary accruals. The object of research uses manufacture companies which listed on the Indonesia Stock Exchange in the period 2019-2020, where 2019 represents conditions before pandemic and 2020 represents conditions during pandemic. The data analysis technique used by different sample pair test or wilcoxon signed rank test. And then the results of this study state that Covid-19 pandemic make earnings management different. Throughout the pandemic there was a lot of decline in sales and profits, so that earnings management during the pandemic increased sightly compared to before the pandemic.

Keywords: earnings management, pandemic Covid-19, financial performance

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Published

2022-10-24

Issue

Vol. 11 No. 2 (2022): Jurnal Akuntansi Indonesia

Section

Articles

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