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All Journal Jurnal Akuntansi dan Pajak FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Rahmat Fajar Ramdani
Universitas Islam Negeri Raden Intan Lampung
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Journal : Jurnal Akuntansi dan Pajak

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Pengaruh Pandemic Covid -19 Terhadap Perilaku Manajemen Laba (Studi Empiris Pada Perusahaan Sub Sektor Hotel, Pariwisata, Restoran dan Retail) Rahmat Fajar Ramdani; Dimas Pratomo; Ahmad Zuliansyah
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5049

Abstract

This study aims to prove whether the COVID-19 pandemic has an effect on corporate earnings management behavior through an accrual approach which is analyzed through changes in discretionary values. accruals before and after the COVID-19 pandemic. The research sample consisted of 16 companies consisting of the hotel, tourism, restaurant and retail sub-sectors which were selected using the purposive sampling method. To analyze whether there is a significant difference in the value of discretionary accruals due to the COVID-19 pandemic, this study uses paired sample t - test analysis. The results of the study prove that empirically the covid -19 pandemic has no effect on earnings management behavior as evidenced by the absence of significant differences in the value of discretionary accruals before and after covid -19 in the hotel, tourism, restaurant and retail sub-sector companies. Keyword: manajemen laba dan discretionary accrual, non discretionary accrual, covid -19
Co-Authors A. Zuliansyah Ainul Fitri Any Eliza Dimas Pratomo Ersi Sisdianto Nina Lelawati