PERAN STRATEGI DIFERENSIASI PADA PENGARUH STRATEGI KEPEMIMPINAN BIAYA TERHADAP MANAJEMEN LABA RIIL

Clara Sunarsi, Syahril Djaddang, Nurmala Ahmar, Mombang Sihite

Abstract


Penelitian ini bertujuan untuk menganalisis peran strategi diferensiasi pada pengaruh strategi kepemimpinan biaya terhadap manajemen laba riil. Penelitian dilakukan terhadap perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode tahun 2016-2019. Metode penelitian yang digunakan adalah purposive sampling. Berdasarkan metode tersebut, sampel yang dapat diteliti berjumlah 152 sampel. Metode analisis data yang digunakan uji regresi moderasi. Hasil dari penelitian ini menunjukkan bahwa strategi kepemimpinan biaya berpengaruh positif terhadap manajemen laba riil. Demikian juga halnya dengan strategi diferensiasi memoderasi hubungan strategi kepemimpinan biaya terhadap manajemen laba riil.


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