Pengaruh Konservatisme Akuntansi dan Struktur Modal Terhadap Kinerja Keuangan dengan Manajemen Laba sebagai Variabel Intervening pada Perusahaan Manufaktur Sub Sektor Otomotif yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2017-2021. (The Influence of Accounting Conservatism and Capital Structure on Financial Performance with Profit Management as an Intervening Variable in Automotive Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2017-2021).

Dewi, Selfya Rusdyanti (2023) Pengaruh Konservatisme Akuntansi dan Struktur Modal Terhadap Kinerja Keuangan dengan Manajemen Laba sebagai Variabel Intervening pada Perusahaan Manufaktur Sub Sektor Otomotif yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2017-2021. (The Influence of Accounting Conservatism and Capital Structure on Financial Performance with Profit Management as an Intervening Variable in Automotive Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2017-2021). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Industri sub sektor otomotif saat awal pandemi covid-19 pada tahun 2020 mengalami penurunan penjualan kurang lebih sebesar 50%. Namun, perlahan berhasil bangkit kembali. Berdasarkan data kinerja ekspor sepanjang Januari-November 2021 dari Gabungan Industri Kendaraan Bermotor Indonesia (Gaikindo). Hal ini terlihat pada penjualan mobil nasional yang mencapai 790.524 unit. Penelitian ini bertujuan untuk mengetahui pengaruh konservatisme akuntansi terhadap kinerja keuangan, pengaruh struktur modal terhadap kinerja keuangan, pengaruh konservatisme akuntansi terhadap manajemen laba, pengaruh struktur modal terhadap manajemen laba, pengaruh manajemen laba terhadap kinerja keuangan, pengaruh konservatisme akuntansi terhadap kinerja keuangan dengan manajemen laba sebagai variabel intervening, pengaruh struktur modal terhadap kinerja keuangan dengan manajemen laba sebagai variabel intervening. Sampel dalam penelitian ini adalah 12 perusahaan sub sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) yang menerbitkan laporan keuangan tahunan secara konsisten dari tahun 2017-2021. Metode pengambilan sampel menggunakan metode pendekatan purposive sampling. Sumber data merupakan data sekunder yang diperoleh dari laporan tahunan antara periode 2017-2021 di Bursa Efek Indonesia. Analisis data penelitian ini menggunakan outer model, outer loading setelah perubahan model, dan path analisys. Dengan bantuan program Partial Least Square (PLS) agar tidak terjadi banyak asumsi dan didapatkan hasil yang pasti. Hasil penelitian ini menunjukan bahwa analisis data atau hasil path coefisien pada analisis (PLS) yang ditujukan pada konservatisme akuntansi, struktur modal, manajemen laba, dan kinerja keuangan. Penelitian ini menunjukan bahwa konservatisme akuntansi tidak memiliki pengaruh terhadap kinerja keuangan, struktur modal berpengaruh negatif dan signifikan terhadap kinerja keuangan, konservatisme akuntansi berpengaruh positif dan signifikan terhadap manajemen laba, struktur modal berpengaruh negatif dan signifikan terhadap manajemen laba, manajemen laba berpengaruh positif dan signifikan terhadap kinerja keuangan, manajemen laba sebagai variabel intervening tidak mampu memediasi konservatisme akuntansi terhadap kinerja keuangan, dan manajemen laba sebagai variabel intervening tidak mampu memediasi struktur modal terhadap kinerja keuangan. Kata Kunci : Konservatisme Akuntansi, Struktur Modal, Manajemen Laba, Kinerja Keuangan

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