POTENSI EARNINGS MANAGEMENT MEMEDIASI FINANCIAL DISTRESS
Abstrak
Penelitian ini bertujuan untuk menguji cash conversion cycle dan intellectual capital terhadap financial distress melalui earnings management. Populasi penelitian meliputi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Penentuan sampel berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 110. Data penelitian merupakan data sekunder yang diakses melalui www.idx.co.id dan http://finance.yahoo.com. Teknik analisis menggunakan path analysis untuk mengetahui pengaruh langsung dan tidak langsung antara variabel penelitian. Hasil penelitian menunjukkan cash conversion cycle berpengaruh positif signifikan terhadap earnings management, intellectual capital berpengaruh negatif signifikan terhadap earnings management, dan earnings management berpengaruh positif signifikan terhadap financial distress. Cash conversion cycle berpengaruh positif signifikan terhadap financial distress melalui earnings management dan intellectual capital berpengaruh negatif signifikan terhadap financial distress melalui earnings management.
Kata Kunci: Siklus Konversi Kas, Modal intelektual, Manajemen Laba, Financial Distress
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