Implementations Of The Discretionary Accruals (Da) Method For Detecting Earning Management In Agricultural Sector Companies During The Covid-19 Pandemic

Abstrak

This research was conducted to obtain empirical evidence of the practice of earning management and the effect of company size and gender management on the earning management of agricultural sector companies in Indonesia during the Covid-19 pandemic. This research was conducted on agricultural sector companies on the Indonesia Stock Exchange (IDX). This study uses Discretionary Accrual as a proxy to detect the earning management of agricultural sector companies. The test was carried out using the Discretionary Accrual average difference test before and after the Covid-19 pandemic and multiple regression analysis. The results of the tests conducted show a significant difference between Discretionary Accrual (DA) before and after the Covid-19 pandemic.  Further, there is no significant effect of company size and gender management on earnings management.  This indicates the change in earnings quality reported by agricultural sector companies registered on the IDX before and after the Covid-19 pandemic.