PENGARUH KONSERVATISME AKUNTANSI, KOMISARIS INDEPENDEN DAN INCOME SMOOTHING TERHADAP KUALITAS LABA (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021)
Abstract
Abstract
This study aims to examine the effect of accounting conservatism, independent commissioners and income smoothing on earnings quality. The dependent variable in this study is earnings quality and the independent variables in this study are accounting conservatism, independent commissioners and income smoothing. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesian Stock Exchange (IDX) for 2019-2021 with a total of 54 companies. Sampling in this study used purposive sampling, namely sampling based on certain criteria and obtained as many as 42 companies with 126 observational data. This research is a quantitative research with secondary data sources including the company's annual financial reports obtained through the website www.idx.co.id and the official website of each company. There are several research methods used to achieve the objectives of this study including descriptive statistical analysis, model selection test, classic assumption test. Data collection techniques in this study are the method of documentation and literature study. Data analysis in this study used panel data regression using EViews 10 software. The results showed that accounting conservatism had a negative effect on earnings quality, independent commissioners had a positive effect on earnings quality and income smoothing had no effect on earnings quality.
Keywords: accounting conservatism, independent commissioners, income smoothing and earnings quality.
Keywords
Full Text:
PDFReferences
Daftar Pustaka
Aderman, Atika Dan Meihendri (2020) Pengaruh Konservatisme Akuntansi, Profitabilitas, Dan Good Corporate Governance, Terhadap Kualitas Laba Pada Perusahaan Lq-45 Di Bei
Asri (2016) The Effect of Accounting Conservatism On Earning Quality
Ayem Dan Lori (2020) Pengaruh Konservatisme Akuntansi,Alokasi Pajak Antar Periode, dan Investment Opportunity set Terhadap Kualitas Laba
Baridwan, Z. 2016. Sistem Akuntansi: Penyusunan Prosedur dan Metode. Edisi. 5.Yogyakarta: BPFE.
Belkaoui, Ahmed Riahi. 2017. Teori Akuntansi, Edisi 5 Buku 1. Jakarta : Salemba Empat
Bukhori, I., 2012, “Pengaruh Good Corporate Governance Dan Ukuran Perusahaan. Terhadap Kinerja Perusahaan
Darsono dan Ashari. 2016. Pedoman Praktis Memahami Laporan Keuangan (Tips Bagi Investor, Direksi dan Pemegang Saham).
Dessy Dan Metta (2017) Pengaruh Dewan Komisaris Independen Dan Kepemilikan Manajerial Terhadap Kualitas Laba
Dewi, Lestari. dan I Ketut Suryana. 2014. Pengaruh Struktur Kepemilikan. Manajerial, Leverage, dan Financial Distress terhadap Konservatisme. Dalam E-Journal
Dira, Kadek Prawisanti dan Ida Bagus Putra Astika. 2014. Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Laba, dan Ukuran Perusahaan Pada Kualitas Laba. ISSN: 2302-8556 E-Jurnal Akuntansi Universitas Udayana 7.1 hal 64-78.
Fala, Dwi Yana Amalia S. 2007. Pengaruh Konservatisme Akuntansi terhadap. Penilaian Ekuitas Perusahaan Dimoderasi oleh Good Corporate. Governance
Hanafi, Mamduh M. dan Abdul Halim, 2014, Analisis Laporan Keuangan., Edisi tujuh., UPP. AMP YKPN, Yogyakarta
Harahap, Sofyan Syafri. 2016. Analisis Kritis Laporan Keuangan. Jakata: PT Raja. Grafindo Persada.
Hendriksen, Eldon S. dan Michael F. Van Breda. 2012. Teori Akunting. (Terjemahan). Edisi Kelima. Buku Kesatu. Batam Centre: Interaksara
Hery. 2017. Analisis Laporan Keuangan (Intergrated and Comprehensive edition). Jakarta : Grasindo
Iskandar dan Suardana. 2016. Pengaruh Ukuran Perusahaan, Return On Asset, dan Winner/Loser Stock terhadap Praktik Perataan Laba. E-Jurnal
Jensen, Michael C. dan W.H. Meckling. (1976). Theory of The Firm: Managerial. Behavior, Agency Cost and Ownership Structure. Journal of Financial.
Khaddafi, Muammar (2016), Pengaruh Voluntary Disclosure Dan Corporate Social Responsibility Terhadap Earnings Response Coefficient Pada Perusahaan Manufaktur Yang Saham Terdaftar Di Indeks Syariah Pada Bursa Efek Indonesia. Jurnal Akuntansi, Vol. 5, No. 1, Oktober 2016 : 53 – 68
Komite Nasional Kebijakan Governance (KNKG). (2016). Pedoman Umum GCG. Indonesia, Jakarta.
Mayangsari, S. dan Wilopo. 2002. “Konservatisme Akuntansi, Value. Relevance, dan Discretionary Accruals: Implikasi Empiris Model.
Murniati, Tutut., Sastri Manik., Wayan Rupa (2018), Faktor-Faktor Yang Mempengaruhi Kualitas Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2012-2016. Jurnal KRISNA: Kumpulan Riset Akuntansi; Vol. 10, No. 1 Juli 2018 ISSN: 2301-8879 E-ISSN: 2599-1809
Molaei, Iraj dkk. (2012). The Investigation of Effecting Factors on Earnings. Quality. Journal of Basic and Applied Scientific Research
Monks, Robert A. G., dan Minow Nell. 2011. Corporate Governance. Fifth Edition United States: John Wiley & Sons, Ltd.
Palestin, Halima Shatila. 2008. Analisis Pengaruh Struktur Kepemilikan, Praktik. Corporate Governance dan Kompensasi Bonus terhadap Manajemen Laba
Pambudi dan Setiawati, (2022), Pengaruh Tata Kelola Perusahaan Yang Baik Pada Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020). Proceeding Seminar Nasional & Call For Papers ISSN Online: 2654-6590 | ISSN Cetak: 2654-5306
Pedi (2014) Pengaruh Kepemilikan Manajerial, Proporsi Komisaris Independen Terhadap Kualitas Laba
Putu Tuwentina dan Dewa Gede Wirama., 2014. "Pengaruh Konservatisme Akuntansi dan Good Corporate Governance pada Kualitas Laba". E-Journal Akuntansi Universitas Udayana.Vol 8. No 2. Pp. 185-201
Ramadan, Imad Zeyad., 2015. "Earnings Quality Determinants of the Jordanian Manufakturing Listed Companies". International Journal of Economics and Finance. Vol 7. No 5. Pp. 140-146
Scott, William R. (2015), Financial Accounting Theory, 7th Edition, Canada : Pearson. Education Limited.
Suaryana. 2015. Pengaruh Konservatisme laba terhadap Koefisien Respon. Laba. Jurnal Jurusan Akuntansi, Fakultas Ekonomi, Universitas Udayan
Tuwentina, Putu dan Dewa Gede Wirama. 2014. Pengaruh Konservatisme Akuntansi dan Good Corporate Governance Pada Kualitas Laba. EJournal Akuntansi Universitas Udayana, 8.2 Hal:185-201, ISSN: 2302 – 8556.
Vatanparast, Mohammadreza., Baqerian, Javad Mohammad., dan Hassanzade, Mahboubeh., 2014. "The Relationship between Conservatism and Earnings Quality in Tehran Stock Exchange". Indian Journal of Fundamental and Applied Life Sciences. Vol 4. No 1. Pp. 1417-1425
Vafeas, N. dan Afxentiou, Z., 2012. "The Association Between he SEC's 1992 Compensation Disclosure Rule and Executive Compensation Policy Changes". Journal of Accountant and Public Policy. Vol 17. No 1. Pp. 27-29
Wahlen, James M., Baginski, Stephen P., and Bradshaw, Mark T. 2015. Financial Reporting, Financial Statement Analysis, and Valuation. 8 th Edition. United States of America: Cengage Learning
Wati, gahani Purnama dan Putra Wayan (2017), Pengaruh Ukuran Perusahaan, Leverage, Dan Good Corporate Governance Pada Kualitas Laba. ISSN: 2302-8556 E-Jurnal Akuntansi Universitas Udayana Vol.19.1. April (2017): 137-167
Watts, R. L. 2013. Conservtism in Accounting Part 1: Explanations and Implications. Working Paper. Rochester: University of Rochester
Wulansari, Yenny. 2013. . Pengaruh Investment opportuny Set, Likuiditas dan. Leverage Terhadap Kualitas Laba pada Perusahaan Manufaktur yang. Terdaftar di BEI.
DOI: https://doi.org/10.29103/jam.v3i2.11983
DOI (PDF): https://doi.org/10.29103/jam.v3i2.11983.g7118
Article Metrics
Abstract Views : 205 times
PDF Downloaded : 53 times
Refbacks
- There are currently no refbacks.
ISSN: 2962-6927