INDRI, ERANI (2026) INDIKASI MANAJEMEN LABA PADA KETERLAMBATAN WAKTU PUBLIKASI LAPORAN KEUANGAN PADA PERUSAHAAN PUBLIK SEKTOR CONSUMER CYCLICALS. Masters thesis, UNIVERSITAS LAMPUNG.
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Abstract
Ketepatan waktu publikasi laporan keuangan merupakan aspek penting dalam pelaporan keuangan karena memengaruhi relevansi informasi bagi pemangku kepentingan. Namun, pada sektor consumer cyclicals di Bursa Efek Indonesia masih ditemukan keterlambatan publikasi laporan keuangan yang diduga berkaitan dengan praktik earnings management. Penelitian ini bertujuan menganalisis perbedaan indikasi earnings management antara perusahaan yang tepat waktu dan terlambat dalam memublikasikan laporan keuangan berdasarkan Beneish M-Score beserta delapan komponennya (DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, dan LVGI). Penelitian menggunakan pendekatan kuantitatif komparatif dengan data sekunder laporan keuangan perusahaan sektor consumer cyclicals periode 20202024. Analisis data dilakukan menggunakan uji Mann-Whitney U serta uji robustness melalui transformasi logaritma. Sampel penelitian terdiri dari 76 observasi yang dibagi secara seimbang antara perusahaan tepat waktu dan terlambat. Hasil penelitian menunjukkan terdapat perbedaan signifikan pada Beneish M-Score agregat, di mana perusahaan terlambat memiliki indikasi earnings management yang lebih tinggi. Namun, secara parsial tidak ditemukan perbedaan signifikan pada masing-masing komponen, kecuali TATA pada uji robustness. Temuan ini menunjukkan bahwa keterlambatan publikasi laporan keuangan berkaitan dengan meningkatnya indikasi earnings management pada perusahaan sektor consumer cyclicals. Kata kunci: Beneish M-Score, Bursa Efek Indonesia, Consumer Cyclicals, Earnings Management, Ketepatan Waktu Pelaporan Keuangan. Timeliness in financial statement publication is a critical aspect of financial reporting as it affects the relevance of information available to stakeholders. However, delays in the publication of financial statements are still observed among consumer cyclicals companies listed on the Indonesia Stock Exchange, which may be associated with earnings management practices. This study aims to examine differences in earnings management indications between companies that publish their financial statements on time and those that do so late, based on the Beneish M-Score and its eight component indices (DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI). The study employs a comparative quantitative approach using secondary data derived from the financial statements of consumer cyclicals companies for the 2020–2024 period. Data were analyzed using the Mann–Whitney U test and a robustness test through logarithmic transformation. The research sample consisted of 76 observations, equally divided between timely and latereporting companies. The results indicate a significant difference in the aggregate Beneish M-Score, with late-reporting companies exhibiting a higher likelihood of earnings management. However, no significant differences were found in the individual Beneish M-Score components, except for TATA in the robustness test. These findings suggest that delays in financial statement publication are associated with a higher indication of earnings management among consumer cyclicals companies. Keywords: Beneish M-Score, Consumer Cyclicals, Earnings Management, Financial Reporting Timeliness, Indonesia Stock Exchange.
| Item Type: | Thesis (Masters) |
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| Subjects: | ?? 330 ?? |
| Divisions: | Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2 |
| Depositing User: | 2606307908 Digilib |
| Date Deposited: | 08 Jul 2026 07:05 |
| Last Modified: | 08 Jul 2026 07:05 |
| URI: | http://digilib.unila.ac.id/id/eprint/102206 |
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