Pengaruh Leverage, Ukuran Perusahaan, Pertumbuhan Laba, dan Profitabilitas terhadap Kualitas Laba: Studi pada Perusahaan Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021
Abstract
This research aims to study how leverage, firm size, profit growth, and profitability affect earnings quality. The study uses quantitative approach with associative method. Basic Materials companies that listed on Indonesia Stock Exchange in 2017-2021 with total of 97 companies are the population used in the study. Researchers use purposive sampling in selecting samples resulting in 67 companies meeting the criteria determined. Data used is secondary data obtained using documentation observation method from www.idx.co.id. With total of 335 data collected, researchers use multiple linear regression with the SPSS 25 programs. Results show that firm size has significant positive effect on earnings quality. Meaning that larger company has higher earnings quality. In contrast, earnings quality is not significantly affected by leverage, profit growth and profitability of firm. Further researches are hoped to expand the observation period, use other variables, and study other sector of company to show better result.
References
Amanda, T. T., & NR, E. (2023). Dampak Pertumbuhan Laba, Struktur Modal dan Likuiditas terhadap Kualitas Laba. Jurnal Eksplorasi Akuntansi, 5(1), 12–24. https://doi.org/https://doi.org/10.24036/jea.v5i1.527
Andriani, B., Nurnajamuddin, M., & Rosyadah, K. (2021). Does Profitability, Firm Size, and Investment Opportunity Set Affect Earnings Quality? Jurnal Akuntansi, 25(1), 54–69. https://www.ecojoin.org/index.php/EJA/article/view/724/704
Anggraeni, L. R., & Widati, L. W. (2022). Pengaruh Leverage, Likuiditas, Profitabilitas, Konservatisme dan Ukuran Perusahaan terhadap Kualitas Laba. Owner: Riset & Jurnal Akuntansi, 6(1), 336–347. https://doi.org/10.33395/owner.v6i1.588
Anggrainy, L., & Priyadi, M. P. (2019). Pengaruh Struktur Modal, Pertumbuhan Laba, Kualitas Audit, dan Ukuran Perusahaan terhadap Kualitas Laba. Jurnal Ilmu dan Riset Akuntansi, 1–20. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2137
Bellovary, J. L., Giacomino, D., & Akers, M. D. (2005). Earnings Quality: It’s Time to Measure and Report. The CPA Journal, 75(11), 32–37. https://epublications.marquette.edu/cgi/viewcontent.cgi?article=1012&context=account_fac
Christian, N., & Julyanti, L. (2022). Analisis Kasus PT Asuransi Jiwasraya (Persero) dengan Teori Dasar Fraud. JIMEA: Jurnal Ilmiah Manajemen, Ekonomi, dan Akuntansi, 6(2), 153–165. https://journal.stiemb.ac.id/index.php/mea/article/view/1982
Christian, N., Resnika, Yukie, H., Sitorus, R., Angelina, V., Sherly, & Febrika. (2022). Pendeteksian Fraudulent Financial Reporting dengan Earnings Manipulation Financial Shenanigans: Studi Kasus PT Envy Technologies Indonesia Tbk. Jurnal Ilmiah Akuntansi dan Bisnis, 7(1), 14–50. https://doi.org/https://doi.org/10.38043/jiab.v7i1.3543
Dang, C., Li, Z. (Frank), & Yang, C. (2018). Measuring Firm Size in Empirical Corporate Finance. Journal of Banking and Finance, 86, 159–176. https://doi.org/10.1016/j.jbankfin.2017.09.006
Ghozali, I. (2014). Ekonometrika Teori, Konsep dan Aplikasi dengan IBM SPSS 22. Semarang: Universitas Diponegoro.
Herninta, T., & Ginting, R. S. B. (2020). Faktor-faktor yang Mempengaruhi Kualitas Laba. Esensi: Jurnal Manajemen Bisnis, 23(2), 157–170. https://doi.org/https://doi.org/10.55886/esensi.v23i2.202
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. https://doi.org/10.1016/0304-405X(76)90026-X
Kariuki, S. N., Namusonge, G. S., & Orwa, G. O. (2015). Determinants of Corporate Cash Holdings: Evidence from Private Manufacturing Firms in Kenya. International Journal of Advanced Research in Management and Social Sciences, 4(6), 15–33. https://garph.co.uk/IJARMSS/June2015/2.pdf
Kasmir. (2015). Analisis Laporan Keuangan. Jakarta: Rajawali Pers.
Kurniawan, E., & Aisah, S. N. (2020). Pengaruh Set Kesempatan Investasi, Konservatisme dan Pertumbuhan Laba terhadap Kualitas Laba pada Perusahaan Manufaktur di Indonesia. AKRUAL Jurnal Akuntansi dan Keuangan, 2(1), 55–72. https://uia.e-journal.id/Akrual/article/view/1044
Murniati, T., Sastri, I. I. D. A. M. M., & Rupa, I. W. (2018). Faktor-faktor yang Mempengaruhi Kualitas Laba pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2016. Jurnal KRISNA: Kumpulan Riset Akuntansi, 10(1), 89–101. https://doi.org/10.22225/kr.10.1.707.89-101
Piyawiboon, C. (2015). Audit Quality, Effectiveness of Board Audit Committee and Earning Quality. Review of Integrative Business & Economics Research, 4(2), 366–377. http://buscompress.com/uploads/3/4/9/8/34980536/riber_sh14-272__366-377_.pdf
Purnamasari, E., & Fachrurrozie. (2020). The Effect of Profitability, Leverage, and Firm Size on Earnings Quality with Independent Commissioners as Moderating Variable. Accounting Analysis Journal, 9(3), 173–178. https://doi.org/https://doi.org/10.15294/aaj.v9i3.42067
Risdawaty, I. M. E., & Subowo. (2015). Pengaruh Struktur Modal, Ukuran Perusahaan, Asimetri Informasi, dan Profitabilitas terhadap Kualitas Laba. Jurnal Dinamika Akuntansi, 7(2), 109–118. https://doi.org/https://doi.org/10.15294/jda.v7i2.4121
Sadiah, H., & Priyadi, M. P. (2015). Pengaruh Leverage, Likuiditas, Size, Pertumbuhan Laba dan IOS terhadap Kualitas Laba. Jurnal Ilmu dan Riset Akuntansi, 4(5), 1–21. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/3438
Sejati, F. R., Sutisman, E., Pertiwi, D., Ponto, S., & Syamsuddin, N. H. (2021). Dampak Leverage, Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Kualitas Laba. Public Policy: Jurnal Aplikasi Kebijakan Publik dan Bisnis, 2(2), 304–314. https://doi.org/10.51135/PublicPolicy.v2.i2.p304-314
Setiawan, B. R. (2017). Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas dan Leverage terhadap Kualitas Laba pada Perusahaan Manufaktur Industri Barang Konsumsi yang Terdaftar di BEI. Jurnal Penelitian dan Kajian Ilmiah Menara Ilmu, 11(77), 36–46. https://doi.org/https://doi.org/10.33559/mi.v11i77.344
Silfi, A. (2016). Pengaruh Pertumbuhan Laba, Struktur Modal, Likuiditas dan Komite Audit terhadap Kualitas Laba. Jurnal Valuta, 2(1), 17–26. https://journal.uir.ac.id/index.php/valuta/article/view/1138
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfa Beta.
Sujarweni, V. W. (2015). Metodologi Penelitian Bisnis & Ekonomi. Yogyakarta: Pustaka Baru.
Sukmawati, S., Kusmuriyanto, & Agustina, L. (2014). Pengaruh Struktur Modal, Ukuran Perusahaan, Likuiditas dan Return on Asset terhadap Kualitas Laba. Accounting Analysis Journal, 3(1), 26–33. https://journal.unnes.ac.id/sju/index.php/aaj/article/view/3897
Sumertiasih, N. P. L., & Yasa, G. W. (2022). Pengaruh Pertumbuhan Laba, Profitabilitas dan Ukuran Perusahaan pada Kualitas Laba. E-Jurnal Akuntansi, 32(5), 1301–1316. https://doi.org/https://doi.org/10.24843/EJA.2022.v32.i05.p14
Utami, R. B., & Kartikasari, D. A. (2020). Earnings Quality: Praktik dan Telaah Kasus Garuda Indonesia. Profit: Jurnal Administrasi Bisnis, 15(1), 57–63. https://doi.org/https://doi.org/10.21776/ub.profit.2021.015.01.6
.png)
.png)
