DAMPAK PENERAPAN FAIR VALUE ACCOUNTING TERHADAP INDIKASI MANIPULASI LAPORAN KEUANGAN (STUDI EMPIRIS PERUSAHAAN SEKTOR KEUANGAN YANG TERCATAT DIBURSA EFEK INDONESIA)

Yudi Ardana

Abstract


Tujuan dari penelitian ini adalah untuk mengetahui dampak penerapan fair value accounting level 1, level 2 dan level 3 dengan leverage dan size sebagai kontrol terhadap adanya indikasi manipulasi laporan keuangan yang tercatat dibursa efek indonesia secara parsial dan simultan. Metode yang digunakan dalam pemilihan sampel adalah metode non probability random sampling dengan jenis purposive sampling. Dimana dalam penelitian ini sampelnya adalah perusahaan-perusahaan sektor keuangan yang tercatat di Bursa Efek Indonesia tahun 2017-2018. 

Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan IBM SPSS 26. Adapun tujuan dari analisis regresi linear berganda adalah untuk mengetahui besarnya pengaruh variabel bebas (X) terhadap variabel terikat (Y). Berdasarkan hasil analisis tersebut menunjukan bahwa secara parsial penerapan fair value accounting level 1 tidak berpengaruh terhadap indikasi manipulasi laporan keuangan, penerapan fair value accounting level 2 dan 3 berpengaruh terhadap indikasi manipulasi laporan keuangan. dan penerapan fair value accounting dengan size dan leverage sebagai kontrol berpengaruh positif secara simultan terhadap indikasi manipulasi laporan keuangan perusahaan sektor keuangan di bursa efek indonesia.

 

Kata kunci: Penerapan Fair Value Accounting, Indikasi Manipulasi Laporan Keuangan, Size, Leverage


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