Hubungan antara Kesalahan Prediksi Laba Manajemen dan Akrual dengan Ketidakpastian Lingkungan sebagai Variabel Moderating

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Ratna Narulitasari
(Alumni FE Universitas Sultan Ageng Tirtayasa, Banten)
Munawar Muchlish
Elvin Bastian
(FE Universitas Sultan Ageng Tirtayasa, Banten)


This research aims to test empirically the association between errors in management forecast of subsequent year earnings and current year accruals, and investigate the influence of uncertainty environment in the association between management earnings forecast errors and accruals.

This is an empirical research whose Purposive Sampling as collecting data’s method. Data’s obtained by take the secondary’s data from non financial companies which listing in Indonesia Stock Exchange (IDX). The hypothesis was analysed using Structural Equation Model (SEM) with the program PLS (Partial Least Square).

The result indicate that there is a positive association between errors in management forecast of subsequent year earnings and current year accruals, and the uncertainty environment can’t moderated a positive association between management earnings forecast errors and accruals.


Keyword : Voluntary Disclosure, Management Earnings Forecast Errors, Accruals and Uncertainty Environment


Economic decisions to be taken by users of financial statements (both internal and external users) require prior evaluation of the company’s ability to generate income (cash or cash equivalents). The users of financial statements to evaluate a company’s ability to generate cash (and cash equivalents) with better if they get the information that is focused on the financial position, earnings, changes in financial position and cash flows of the company.

In addition, managers may have additional relevant information may be disclosed on a voluntary basis through predictive management, press releases, analyst meetings and conferences, Internet sites, and other communication channels. However, financial reporting is usually more focused on financial reporting mandatory and only provide a significant portion of such voluntary disclosure of management earnings forecast (Hirst et al. 2008).

Various advantages of mandatory reporting affect the tendency of managers to provide voluntary disclosure (Einhorn, 2005). Predicted earnings management is a voluntary disclosure that provides information about the earnings expected by a particular company, which represents an important mechanism in voluntary disclosures by managers assign or change the expected market return, prevent litigation concerns, and affect the reputation for transparency and accuracy of reporting (Hirst et al. 2008).

Jurnal Akuntansi Lainnya:  Akuntansi Manajemen 5

Past studies have examined the relationship between mandatory reporting and voluntary disclosure. In his research, Francis et al. (2008) found that companies that show good earnings quality tend to provide greater voluntary disclosure than firms with poor earnings quality. While McNichols (1989) found that the predictions contain management earnings forecast errors related to historical stock returns, where the manager fails to include the information contained in the stock prices into their earnings forecast efficiently. …

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