Articlediamond2022

PENGARUH KONSERVATISME AKUNTANSI, INVESTMENT OPPORTUNITY SET, DAN FAKTOR LAINNYA TERHADAP KUALITAS LABA

14 citations0/0 files storedJurnal Bisnis dan Akuntansi

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

Abstract

This study aims to obtain empirical evidence and analyze factors that affect earnings quality. The independent variables in this study are institutional ownership, independent commissioner, accounting conservatism, investment opportunity set, capital structure, and company size. Meanwhile the dependent variable in this study is earnings quality. The company used in this research manufacturing companies that listed on the Indonesian Stock Exchange (IDX) from 2018 to 2020. This research using purposive sampling method where there are 376 company year data. This research using multiple regression method to examine the effect of independent variables and dependent variable earnings quality. The result of this study show that accounting conservatism and company size has an effect on earnings quality. Meanwhile institutional ownership, independent commissioner, investment opportunity set and capital structure has no effect on earnings quality.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1989Agency Theory: An Assessment and Review 1977Determinants of corporate borrowing 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 2016Pengaruh firm size, corporate governance, dan karakteristik perusahaan terhadap manajemen laba 2012PENGARUH STRUKTUR MODAL, PERTUMBUHAN LABA, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP KUALITAS LABA 2014Financial Statement Analysis/ Eleventh Edition 2019PENGARUH LEVERAGE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN

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