ANALISIS PENGARUH PENGUNGKAPAN SUKARELA PERTANGGUNGJAWABAN MANAJEMEN PADA LAPORAN KEUANGAN (MRF) TERHADAP MANAJEMEN LABA

Abstract

This study aimed to examine the effect of voluntary disclosure, namely Management's Responsibility for Financial Reports/MRF as an independent variable on accrual earnings management and real. The first test to examine the influence of variables on earnings management MRF accrual. Next, analyze the influence of variables on earnings management real MRF, which is divided into three variables. Three of the dependent variable is abnormal operating cash flow, abnormal discretionary expense, and abnormal production costs. Data used in this research is secondary data. The study population was all companies listed on the Indonesia Stock Exchange. The sampling method in this research is purposive sampling with criteria of the company that publishes an annual report and sustainability report in 2012, 2013 and 2014. The total number of samples in this study were 135 companies. The analysis technique used is multiple linear regression analysis with OLS model. The results showed that the MRF variables significantly influence earnings management discretionary accruals and abnormal loads. While the MRF variable has no effect on operating cash flow abnormalities and abnormal production costs.