Analysis Of The Influence Of Accounting Conservatism, Company Size, Capital Structure, Liquidity And Profit Growth On Earnings Quality
Abstract
This study aims to determine the effect of accounting conservatism, firm size, capital structure, liquidity and earnings growth on earnings quality. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The sample selection used purposive sampling, resulting in 70 analysis units, 15 outlier data were removed so that 55 analysis units were processed. Hypothesis testing with descriptive statistics and multiple linear regression using SPSS 21. The results show partially accounting conservatism and firm size have a significant positive effect, while capital structure has a significant negative effect on earnings quality. However, there is no effect of liquidity and earnings growth on earnings quality. Simultaneously all dependent variables have an effect on earnings quality. Companies are expected to apply the principle of accounting conservatism in preparing financial statements. Companies should also be careful in making credit or financing decisions from debt, because they have a negative impact on earnings quality. Companies with good performance with evidence of a bigger company size are able to generate higher quality profits. The next researcher should consider other variables and proxies not included in this study to determine their effect on earnings quality. Apart from conducting fundamental analysis, investors and creditors should pay attention to the quality of earnings so that there are no errors in decision making.
Keywords
References
Anggraini, R., & Septiano, R. (2019). Pengaruh Pertumbuhan Laba Dan Likuiditas Terhadap Kualitas Laba Pada Perusahaan Manufaktur Sektor Karet Dan Batubara Di Kota Padang. Jurnal Aconfiba, 1, 129–140.
Dira, P. K., & Astika, I. B. P. (2014). Pengaruh struktur modal, likuiditas, pertumbuhan laba, dan ukuran perusahaan pada kualitas laba. E-Jurnal Akuntansi Universitas Udayana, 1(7), 64–78.
Fathussalmi, F., Darmayanti, Y. D., & Fauziati, P. F. (2019). Pengaruh Investment Opportunity Set dan Corporate Governance Terhadap Kualitas Laba (Studi Empiris Pada Perusahaan Manufaktur yang Listing di BEI tahun 2011-2015). Reviu Akuntansi Dan Bisnis Indonesia, 3(2), 124–138. https://doi.org/10.18196/rab.030240
Hakim, M., & Abbas, D. (2019). PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, LIKUIDITAS, INVESTMENT OPPORTUNITY SET (IOS), DAN PROFITABILITAS TERHADAP KUALITAS LABA (Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017). Competitive Jurnal Akuntansi Dan Keuangan, 3(2), 26–51. https://doi.org/http://dx.doi.org/10.31000/c.v3i2
Irawati, D. E. (2014). Pengaruh Struktur Modal, Pertumbuhan Laba, Ukuran Perusahaan dan Likuiditas Terhadap Kualitas Laba. Accounting Analysis Journal, 3(1), 361–369. https://doi.org/ISSN 2252-6765
Karlina, E. Y. (2016). Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba Perusahaan pada Industri Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia. STIE Perbanas Surabaya, 1–18.
Khotimah, C. (2016). Pengaruh Pertumbuhan Laba, Konservatisme Akuntansi, Investment Opportunity Set, Dan Leverage Terhadap Kualitas Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Artikel Ilmiah : Sekolah Tinggi Ilmu Ekonomi Perbanas, 1–19.
Maulita, D., & Putri, R. A. (2019). Menguji Kualitas Laba Pada Perusahaan Makanan dan Minuman. Open Journal UNPAM, 2(1).
Penman, S. H. (2001). On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation : A Response to Lundholm and O ’ Keefe. Contemporary Accounting Research, 18(4), 681–692.
Putri, S., Ilhami, I., & Mahmud, A. (2020). PENGARUH KONSERVATISME AKUNTANSI DAN CORPORATE SOCIAL. 6(1), 1–15.
Salma, N., & Riska, T. J. (2019). Pengaruh Rasio Leverage, Likuiditas, Profitabilitas Terhadap Kualitas Laba Perusahaan Makanan Minuman BEI. Competitive, 14(2), 84. https://doi.org/10.36618/competitive.v14i2.622
Silfi, A. (2016). Pengaruh pertumbuhan laba, struktur modal, likuiditas dan komite audit terhadap kualitas laba. Jurnal Valuta, 2(1), 17–26.
Syawaluddin, Wayan Sujana, I., & Supriyanto, H. (2019). Pengaruh Struktur Modal, Likuiditas, Ukuran Perusahaan, Pertumbuhan Laba Dan Profitabilitas Terhadap Kualitas Laba. Jurnal Ilmiah Mahasiswa Fakultas Ekonomi UM.ButonVolume, 1, 5–9.
Tuwentina, P., & Wirama, D. (2014). Pengaruh Konservatisme Akuntansi Dan Good Corporate Governance Pada Kualitas Laba. E-Jurnal Akuntansi, 8(2), 185–201.
Warianto, P., & Rusiti, C. (2014). Pengaruh Ukuran Perusahaan, Struktur Modal, Likuiditas, dan Investment Opportunity Set (IOS) Terhadap Kualitas Laba di Perusahaan Manufaktur Yang Terdaftar di BEI. MODUS, 26(1), 19–32.
DOI: https://doi.org/10.29313/ka.v23i1.7230
Refbacks
- There are currently no refbacks.
Copyright (c) 2022 Kajian Akuntansi
Indexed by:
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.