Manajemen Laba di Industri Perbankan : Suatu Pengujian Sebelum dan Saat Covid-19

Dewi Salmita

doi:10.33395/owner.v8i2.1949

Authors

Dewi Salmita Perbankan Syariah, Universitas Islam Negeri Datokarama Palu

DOI:

10.33395/owner.v8i2.1949

Keywords:

Earnings Management, Pandemic Covid-19

Abstract

The Covid-19 pandemic has become one of the toughest phases for all countries whose citizens have been confirmed positive, including Indonesia. Profit management in the period before and during the Covid-19 pandemic is interesting to research because almost all industrial sectors were affected by this pandemic, including the banking industry. The aim of the research is to analyze the profit management of the banking industry listed on the Indonesia Stock Exchange and the significance of the differences before and during the Covid-19 pandemic. This research uses secondary data in the form of banking financial reports listed on the Indonesian Stock Exchange (BEI). The research years were taken from 2017-2019 for the year before the Covid-19 pandemic and 2020-2022 for the year during the Covid-19 pandemic. Financial reports are downloaded from each banking industry website. The total population in this study was 46 companies, after being eliminated using the purposive sampling method it became 43 companies. The earnings management variable is proxied by discretionary accruals (DA) which are measured using the Modified Jones Model. Hypothesis testing uses the Wilcoxon Signed Rank Test via SPSS 26 software. The research results show that there are significant differences in banking industry earnings management before and during the Covid-19 pandemic. Before the Covid-19 pandemic, banks tended to carry out earnings management by increasing the value of their reported profits, whereas during the Covid-19 pandemic, banks tended to carry out earnings management by reducing the value of their reported profits.

Downloads

Download data is not yet available.

Plum-X Analityc

References

REFERENSI

Adryanti, A. F. (2019). Pengaruh pilihan metode manajemen laba akrual dan riil terhadap kinerja Keuangan perusahaan sektor manufaktur. Akurasi: Journal of Accounting and Finance Studies, 2(1), 47–62.

Angelina, M., & Lindrawati, L. (2022). Analisis Perbandingan Manajemen Laba Sebelum dan Saat Covid-19 Pada Perusahaan Manufaktur di Bursa Efek. Jurnal Akuntansi Indonesia, 11(2), 121–132.

Ardiany, Y., Herfina, M., & Putri, S. Y. A. (2022). Analisis Tax avoidance dan Earnings management Sebelum dan di Masa Pandemi Covid-19. Jurnal Ecogen, 5(1), 144–152.

Azizah, W. (2021). Covid-19 in Indonesia: analysis of differences earnings management in the first quarter. Jurnal Akuntansi, 11(1), 23–32.

Badan Pusat Statistik. (2022). Laporan Perekonomian Indonesia 2022.

Bidari, A. S., Simangunsong, F., & Siska, K. (2020). Sektor perbankan di Covid-19.

Cahyani, P. R. (2023). PERBANDINGAN MANAJEMEN LABA DAN PENGHINDARAN PAJAK SEBELUM DAN DI MASA PANDEMI COVID-19 Studi Kasus: Perusahaan Sektor Barang Konsumen Non-Primer Tahun 2017–2020. Media Akuntansi Dan Perpajakan Indonesia, 4(2), 169–184.

Chaplyuk, V. Z., Alam, R. M. K., Abueva, M. M.-S., Hossain, M. N., & Humssi, A. S. Al. (2021). COVID-19 and its impacts on global economic spheres. Modern Global Economic System: Evolutional Development vs. Revolutionary Leap 11, 824–833.

Firmansyah, A., & Ardiansyah, R. (2020). Bagaimana Praktik Manajemen Laba Dan Penghindaran Pajak Sebelum Dan Setelah Pandemi Covid19 Di Indonesia? Bina Ekonomi, 24(2), 31–51.

Ghozali, I. (2016). Aplikasi analisis multivariete dengan program IBM SPSS 23.

Hadiwardoyo, W. (2020). Kerugian ekonomi nasional akibat pandemi Covid-19. Baskara: Journal of Business and Entrepreneurship, 2(2), 83–92.

Kalbuana, N., Utami, S., & Pratama, A. (2020). Pengaruh Pengungkapan Corporate Social Responsibility, Persistensi Laba dan Pertumbuhan Laba Terhadap Manajemen Laba Pada Perusaaan Yang Terdaftar di Jakarta Islamic Index. Jurnal Ilmiah Ekonomi Islam, 6(2), 350–358.

Kirigia, J. M., & Muthuri, R. N. D. K. (2020). The fiscal value of human lives lost from coronavirus disease (COVID-19) in China. BMC Research Notes, 13, 1–5.

Lesmana, I., & Sukartha, I. M. (2017). Pengaruh manajemen laba pada nilai perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2012-2015. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1060–1087.

Masri, E., & Wahyuni, S. (2022). Restrukturisasi Kredit Perbankan Sebagai Upaya Penyelamatan Kredit Bermasalah Pada Masa Pandemi Covid-19. KRTHA BHAYANGKARA, 16(2), 259–266.

MULIATI, M., MAYAPADA, A. G., PARWATI, N. M. S., RIDWAN, R., & SALMITA, D. (2021). Does Audit Matter in Earnings Quality of Indonesia Banks? The Journal of Asian Finance, Economics and Business, 8(2), 143–150.

Nasution, D. A. D., Erlina, E., & Muda, I. (2020). Dampak pandemi Covid-19 terhadap perekonomian Indonesia. Jurnal Benefita, 5(2), 212–224.

Nurdin, Y., Shahib, H. M., & Gafur, M. (2018). Pengaruh Pelanggaran Peraturan Perbankan Terhadap Kinerja Keuangan Bank Di Indonesia. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(1), 83–105.

Rachman, M. Z., & Khomsiyah, K. (2022). Perilaku Manajemen Laba Pada Masa Pandemi: Studi Pada Industri Perbankan. Owner: Riset Dan Jurnal Akuntansi, 6(4), 3344–3351.

Sari, S. (2021). Pencatatan Akuntansi Dan Manajemen Laba Pada Perusahaan Di Indonesia Selama Pandemi Coronavirus (Covid-19). Journal of Economic, Bussines and Accounting (COSTING), 5(1), 63–74.

Sulistiawan, D., & Januarsi, Y. (2011). Creative accounting: mengungkap manajemen laba dan skandal akuntansi. Salemba Empat.

Sumarni, Y. (2020). Pandemi Covid-19: Tantangan ekonomi dan bisnis. Al-Intaj: Jurnal Ekonomi Dan Perbankan Syariah, 6(2), 46–58.

Syaipudin, U. (2022). MANAJEMEN LABA PADA PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH. Jurnal Akuntansi Dan Keuangan, 27(1), 76–82.

Utami, P. D. Y., & Yustiawan, D. G. P. (2021). Non Performing Loan sebagai Dampak Pandemi Covid-19: Tinjauan Force Majeure Dalam Perjanjian Kredit Perbankan. Jurnal Kertha Patrika, 43(3).

Warjiyo, P. (2022). Optimalisasi Kebijakan Publik di Masa Pandemi?: Tiga Pelajaran Penting dari Bank Indonesia. Bank Indonesia.

Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory.

Widanengsih, E., Yusuf, Y., & Faisal, R. (2022). PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP COST OF EQUITY CAPITAL PADA EMITEN PERBANKAN. Jurnal Akuntansi Dan Bisnis Indonesia (JABISI), 3(2), 117–124.

Wulandari, D. S. (2022). Tindakan Agresivitas Pajak dipandang dari Teori Akuntansi Positif. Owner: Riset Dan Jurnal Akuntansi, 6(1), 554–569.