ANALISIS PENGARUH STRATEGI COST LEADERSHIP DAN STRATEGI DIFERENSIASI TERHADAP MANAJEMEN LABA DENGAN PERSAINGAN PASAR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014)

Abstract

The purpose of this study is to explore influences business strategy and market competition towards earning management. The population of this study is all manufacturing industries are listed in Indonesia Stock Exchange in 2011- 2014. Sample of this study selected by used purposive sampling method. There are 44 companies each year which fulfill criterion as the research sample. The data were analyzed using multiple linear regression with cost leadership strategy and differentiation strategy as independent variable, as well as the market competition as a moderating variable in relation to those strategy and earning management. The results of this study are consistent with the existing literature, the cost leadership strategy have a positively effect to the earning management, as well as market competition can moderate the relationship between cost leadership strategy and earning management. While differentiation strategy have a negatively effect to the earning management, as well as market competition can not moderate the relationship between differentiation strategy and earning management.