Pengaruh Pandemic Covid -19 Terhadap Perilaku Manajemen Laba (Studi Empiris Pada Perusahaan Sub Sektor Hotel, Pariwisata, Restoran dan Retail)

Authors

  • Rahmat Fajar Ramdani Universitas Islam Negeri Raden Intan Lampung
  • Dimas Pratomo Universitas Islam Negeri Raden Intan Lampung, Indonesia
  • Ahmad Zuliansyah Universitas Islam Negeri Raden Intan Lampung, Indonesia

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

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Published

2022-04-21

How to Cite

Ramdani, R. F., Pratomo, D., & Zuliansyah, A. (2022). Pengaruh Pandemic Covid -19 Terhadap Perilaku Manajemen Laba (Studi Empiris Pada Perusahaan Sub Sektor Hotel, Pariwisata, Restoran dan Retail). Jurnal Akuntansi Dan Pajak, 23(1), 32–40. Retrieved from https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/5049

Issue

Vol. 23 No. 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022

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