PERAN MANAJEMEN LABA SEBAGAI PEMEDIASI PENGARUH WAJAH MASKULINITAS CEO PRIA TERHADAP LEVERAGE SERTA BIAYA RISET &amp; PENGEMBANGAN
Creators: name: Dr. Rusdiyanto, SE,. M. Ak,. CH,. CHt
Publisher: name: Zenodo
Year: 2022
Subjects: Maskulinitas CEO Pria, Leverage, Biaya Riset &amp; Pengembangan, Manajemen Laba

description: RINGKASAN <strong>Rusdiyanto</strong>, Program Pascasarjana Doktor Ilmu Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya, 18 April 2022. <strong>Peran Manajemen Laba Sebagai Pemediasi Pengaruh Wajah Maskulinitas CEO Pria Terhadap <em>Leverage </em>Serta Biaya Riset &amp; Pengembangan.</strong> Promotor: <strong>Prof. Dr. H. Widi Hidayat, SE., M.Si., Ak., CA., CMA</strong> Ko-Promotor: <strong>Dr. Heru Tjaraka, SE., M.Si., Ak., BKP., BAK., CA</strong> <strong>Tujuan:</strong> Penelitian ini bertujuan untuk mendapatkan bukti secara empiris pengaruh wajah maskulinitas CEO pria terhadap <em>leverage </em>serta biaya riset &amp; pengembangan dan manajemen laba memediasi pengaruh wajah maskulinitas CEO pria terhadap <em>leverage </em>serta biaya riset &amp; pengembangan<em>, </em>Penelitian ini berupaya untuk mengidentifikasi pengaruhnya wajah maskulinitas CEO pria terhadap <em>leverage</em> serta biaya riset &amp; pengembangan. Penelitian ini untuk membuktikan konsistensi pengaruh variabel wajah maskulinitas CEO pria terhadap variabel <em>leverage</em> serta biaya riset &amp; pengembangan serta melihat praktik manajemen laba memediasi pengaruh wajah maskulinitas CEO pria terhadap <em>leverage</em> serta biaya riset &amp; pengembangan. <strong>Desain/ Metodologi/ Pendekatan:</strong> Penelitian ini menggunakan pendekatan kuantitatif dengan populasi dan sampel penelitian menggunakan Perusahaan yang listing di Bursa Efek Indonesia pada tahun 2014-2018. Penelitian ini mengumpulkan gambar wajah yang diidentifikasi sebagai CEO pria dari data website Bursa Efek Indonesia dan Perusahaan dari tahun 2014-2018 serta memanfaatkan pencarian Google. Metode analisis data pada penelitian ini menggunakan <em>Regresion</em> <em>Ordinary Least Square (OLS)</em> dengan <em>Software Stata version 14.2</em>. <em>Software Stata version 14.2</em> merupakan salah satu prosedur penyelesaian <em>Regresion </em>yang mempunyai tingkat fleksibilitas yang tinggi pada penelitian yang menghubungkan antara teori dan data yang dapat dilakukan pada variabel dalam penelitian. <strong>Temuan:</strong> Hasil temuan pertama menjelaskan semakin tinggi nilai wajah maskulinitas CEO pria berdampak pada penurunan <em>leverage </em>perusahaan, begitu juga sebaliknya rendahnya nilai wajah maskulinitas CEO pria berdampak pada peningkatan nilai <em>leverage</em> perusahaan . Hasil temuan kedua menjelaskan semakin tinggi nilai wajah maskulinitas CEO pria berdampak pada penurunan biaya riset &amp; pengembangan, begitu juga sebaliknya rendahnya nilai wajah maskulinitas CEO pria berdampak pada peningkatan biaya riset &amp; pengembangan. Hasil temuan ketiga menjelaskan bahwa praktik manajemen laba memediasi pengaruh wajah maskulinitas CEO pria terhadap <em>leverage</em>. Hasil temuan keempat menjelaskan bahwa praktik manajemen laba memediasi pengaruh wajah maskulinitas CEO pria terhadap biaya riset &amp; pengembangan. <strong>Implikasi penelitian: </strong>Implikasi praktis hasil penelitian ini dapat membantu Ikatan Akuntan Indonesia (IAI) dalam mengembangkan Standar Akuntansi Keuangan (SAK) No 19 di Indonesia. Implikasi teoritis hasil penelitian ini dapat menjelaskan Teori Keagenan dan Teori Konsistensi Perilaku. Implikasi kebijakan hasil penelitian ini dapat memberikan bukti empiris bahwa semakin tinngi nilai wajah maskulinitas CEO pria berdampak pada peningkatan <em>leverage</em> serta biaya riset &amp; pengembangan, sebaliknya juga rendahnya nilai wajah maskulinitas CEO pria berdampak pada peningkatan nilai <em>leverage</em> serta riset &amp; pengembangan, dan peraktk manajemen laba memediasi pengaruh wajah maskulinitas CEO pria terhadap <em>leverage</em> serta biaya riset &amp; pengembangan. <strong>Orisinalitas/ nilai:</strong> Sepanjang hasil observasi peneliti sampai saat ini, belum menemukan penelitian dengan topik wajah maskulinitas CEO pria dihubungkan dengan biaya riset &amp; pengembangan. Peran CEO pria mempunyai pengaruh terhadap kebijakan dan penetapan biaya riset &amp; pengembangan. Orisinalitas penelitian ini dapat ditunjukkan dari adanya perbedaan dengan penelitian sebelumnya, pertama (Jia dkk., 2014) menjelaskan bahwa wajah maskulinitas CEO pria mempunyai pengaruh positif pada manajemen laba. Kedua (Kamiya dkk., 2018) menjelaskan bahwa wajah maskulinitas CEO pria mempunyai pengaruh positif pada <em>leverage</em>. Biaya riset &amp; pengembangan dalam perusahaan mempunyai kedudukan penting untuk meningkatkan profitabilitas perusahaan jangka panjang. <strong>Kata Kunci:</strong> Maskulinitas CEO Pria, <em>Leverage</em>, Biaya Riset &amp; Pengembangan, Manajemen Laba
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