PEMODERASI KOMISARIS INDEPENDEN: PENGARUH STRATEGI BISNIS TERHADAP MANAJEMEN LABA (Data Empiris Pada Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2021)

Abstract

This study aims to examine the effect of business strategy on earnings management with an independent commissioner as a moderating variable in the effect of business strategy on earnings management. The population in this study used manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 - 2021, using a purposive sampling method and 35 companies were selected with a total of 140 research data. The data used is secondary data obtained from financial reports and annual reports of manufacturing companies which have been published on the IDX's official website (www.idx.co.id) and the websites of each company. The analytical method used is Moderated Regression Analysis (MRA). The data in this study were processed using SPSS software version 23. The results of this study indicate that: 1) The cost leadership strategy has a positive effect on earnings management; 2) The differentiation strategy has no effect on earnings management; 3) Independent Commissioners are able to weaken the effect of cost leadership strategy on earnings management; and 4) Independent Commissioners are unable to moderate the effect of differentiation strategy on earnings management.