Pengaruh Nilai Wajar Aset Biologis Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Sektor Agroindustri Yang Terdaftar DI Bursa Efek Indonesia)

Abstract

he purpose of this study is to examine and analyze the effect of the biological aVVeW¶V faiU YalXe on Whe eaUnings management in the agroindustry companies that listed at the Indonesia Stock Exchange (BEI). This research is a quantitative study using secondary data from annual and quarterly reports of agroindustry companies 2018. This study uses the dependent variable earnings management which is meaVXUed b\ SWXbben¶V model, indeSendenW YaUiable biological aVVeW¶V faiU YalXe Zhich iV meaVXUed b\ gainV oU loVses from the implementation of fair value to biological assets, and control variables firm size (logarithm of total assets) and leverage (DER). The UeVXlWV of WhiV VWXd\ VhoZV WhaW Whe biological aVVeW¶V faiU YalXe Zhich is implemented through the PSAK 69: Agriculture has the positive effect on the earnings management, and control variables (firm size and leverage) have no effect on earnings management. This results indicaWeV WhaW Whe imSlemenWaWion of biological aVVeW¶V faiU YalXe through PSAK 69 in agroindustry companies enhances earnings management action taken by manager.