FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI
Article Sidebar
Read Counter : 0
Download : 0
Main Article Content
Abstract
This study aims to analyze the effect of prudence and growth on earnings quality with managerial ownership as a moderator in manufacturing companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) with an observation period of 2018-2021. The sample technique used is purposive sampling where the total sample after outliers is 30 companies with a total of 115 data. The analysis technique used in this study is moderating regression analysis using IBM SPSS Statistics Version 22 to process data and Microsoft Excel 2016 to collect data. The results shown in this study indicate that prudence and growth have no effect on earnings quality. Thus the role of managerial ownership as a moderator weakens the effect of prudence and growth on earnings quality. The implication of this research is that companies need to manage their CFO (Cash Flow Operations) well to improve earnings quality.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
References
Al Ani, M. K., & Chong, H. G. (2021). Interplay Between Accounting Conservatism, Auditing Conservatism, and Quality of Earnings in Oman. International Journal of Economics, Management and Accounting, 29(1), 167-205.
Alvin, & Susanto, Y. K. (2022). Factors Affecting Earnings Quality. Jurnal Bisnis dan Akuntansi, 24(1), 145-156.
Asriana, N. (2020). Pengaruh Leverage dan Konservatisme terhadap Kualitas Laba dengan Kepemilikan Manajerial sebagai Pemoderasi. Seminar Inovasi Manajemen, Bisnis, dan Akuntansi, 2.
Delkhosh, M., Yakhdani, Z., & Yadkhdani, Z. (2017). The Impact of Conservatism on The Earnings Quality Based on a Moderating Role of Earnings: Evidence from Tehran Stock Exchange (TSE). International Journal of Economic Perspectives, 11(4), 351-362.
Edison, A., & Nugroho, A. P. (2020). The Effect of Leverage and Sales Growth on Earning Management. PalArch's Journa of Archaeology of Egypt/ Egyptology, 17(4), 3442-3454.
Halim, K. I. (2022). Audit Committee, Accounting Conservatism, Leverage, Earnings Growth, dan Eearnings Quality. Jurnal Akuntansi, 32(6), 1403-1412.
Hieu, P. M., & Quyen, N. D. (2021). Earnings Quality Measurements and Determinants: The Case of Listed Firms in Vietnam. Journal of International Economics and Management, 21(3), 22-46.
IAI. (2022). SAK (Standar Akuntansi Keuangan). Jakarta: IAI.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Julianingsih, D. K., Yuniarta, G. A., & Trisna, N. (2020). Pengaruh Intellectual Capital dan Konservatisme Akuntansi terhadap Kualitas Laba. Jurnal Ilmiah Mahasiswa Akuntansi, 11(2), 159-165.
Kwarbai, J. D., Akintoye, R. I., Adegbie, F. F., & Nwaobia, A. N. (2019). Growth Opportunities and Earnings Quality from Emerging Economies. International Journal of Research and Methodology in Social Science.
Laoli, A. N., & Herawaty, V. (2019). Pengaruh Profitabilitas, Growth, Leverage, Operating Cycle dan Prudence terhadap Kualitas Laba dengan Firm Size sebagai Variabel Moderasi. Seminar Nasional Cendekiawan ke 5.
Lie, S. A., & Santioso, L. (2020). Faktor Yang Mempengaruhi Perusahaan Manufaktur Indonesia Yang Terdaftar di BEI. Jurnal Multiparadigma Akuntansi Tarumanagara, 2, 1203-1212.
Magdalena, V., & Trisnawati, E. (2022). Pengaruh Profitabilitas, Likuiditas, Konservatisme Akuntansi, dan Modal Intelektual terhadap Kualitas Laba. Jurnal Ekonomi Universitas Tarumanagara, 402-419.
Nugraha, F. A., & Setiany, E. (2020). Influence of Manager Ownership, Manager Quality and Conservatism on Earnings Quality: Evidence from Indonesian Banking Sector. Saudi Journals Economics, 6(3).
Nugrahani, N. I., & Retnani, E. D. (2019). Pengaruh Kinerja Keuangan, Pertumbuhan Laba dan Free Cash Flow terhadap Kualitas Laba. Jurnal Ilmu dan Riset Akuntansi, 8(11).
Nuraeni, C., & Tama, A. I. (2019). Effect of Managerial Ownership, Debt Covenant, Political Cost and Growth Opportunities on Accounting Conservatism Levels. International Journal of Economics, Business and Accounting Research (IJEBAR), 3(3), 263-266.
Rahmawati, D., & Aprilia, E. A. (2022). Pengaruh Pertumbuhan Laba, Kualitas Audit, Prudence, Struktur Modal dan Voluntary Disclosure terhadap Kualitas Laba (Studi Empiris Pada Perusahaan Indeks Kompas 100 yang terdaftar di Bursa Efek Indonesia Periode 2016-2020). Jurnal Revenue: Jurnal Ilmiah Akuntansi, 3(1), 383-394.
Safitri, R., & Afriyenti, M. (2020). Pengaruh Ukuran Perusahaan, Likuiditas, Dan Konservatisme Akuntansi Terhadap Kualitas Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019). Jurnal Eksplorasi Akuntansi, 2(4), 3793-3807.
Utomo, S., Pamungkas, I. D., & Machmuddah, Z. (2018). The Moderating Effects of Managerial Ownership on Accounting Conservatism and Quality of Earnings. Academy of Accounting and Financial Studies Journal, 22(6).
Yasa, G. S., Wirakusuma, M. G., & Suaryana, I. N. (2020). Effect of Leverage, Free Cash Flow, Corporate Governance, Growth and Risk Management on Earnings Quality. International Research Journal of Management, IT & Social Sciences, 7(1), 177-184.
Yunita, P. A., & Suprasto, B. (2018). Pengaruh Konservatisme Dan Investment Opportunity Set (Ios) Terhadap Kualitas Laba Dengan Kepemilikan Manajerial Sebagai Pemoderasi. E-Jurnal Akutansi Universitas Udayana, 24(3), 1908-1937.
Zadeh, F. N., Askarany, D., & Asl, S. A. (2022). Accounting Conservatism and Earnings Quality. Journal of Risk and Financial Management, 15(9).