Determinan kualitas laba

Authors

  • Tamara Cheryll Tampubolon Sam Ratulangi University
  • Sintje Rondonuwu Sam Ratulangi University

DOI:

https://doi.org/10.58784/mbkk.166

Keywords:

accounting, earnings quality, earnings growth, company size, company life cycle

Abstract

The company's ability to survive in the pandemic era is an important consideration for investors when making an investment. This ability can be assessed based on the profit quality signal provided by the company. Earnings quality can be influenced by various factors, including profit growth, company size, and company life cycle. This research is aimed for looking at the influence of profit growth, company size, and company life cycle on profit quality. The objects studied in this research are IDX 30 or the 30 most fundamental companies on the Indonesian Stock Exchange. This type of research is quantitative research with a total sample of 13 companies. It is concluded that earnings growth has a significant negative influence on earnings quality, while company size has no influence on earnings quality, and the company life cycle has a significant negative influence on earnings quality.

Downloads

Download data is not yet available.

References

Al-Vionita, N., & Asyik, N. F. (2020). Pengaruh Struktur Modal, Investment Opportunity Set (IOS), dan Pertumbuhan Laba terhadap Kualitas Laba. Jurnal Ilmu dan Riset Akuntansi, 9(1), 1-18. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2775

Ariska, M., Fahru, M., & Kusuma, J. W. (2020). Leverage, ukuran perusahaan dan profitabilitas dan pengaruhnya terhadap tax avoidance pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia tahun 2014-2019 Authors. Jurnal Revenue, 1(1), 133-142. https://doi.org/10.46306/rev.v1i1.13

Audrey, C. (2023). Pengaruh return on asset (ROA), return on equity (ROE), ukuran perusahaan dan leverage terhadap pertumbuhan laba (Studi empiris pada Perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia tahun 2018-2021). Global Accounting: Jurnal Akuntansi, 2(1), 1-12. https://jurnal.ubd.ac.id/index.php/ga/article/view/1936

Desyana, G., Gowira, D., & Jennifer, M. (2023). 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. Jurnal Eksplorasi Akuntansi, 5(3), 1139-1152. https://doi.org/10.24036/jea.v5i3.908

Hasna, Z., & Aris, M. A. (2022). Pengaruh asimetri informasi, book tax diferences, investment opportunity set dan struktur modal terhadap kualitas laba. Eqien-Jurnal Ekonomi dan Bisnis, 10(2), 374-380. https://stiemuttaqien.ac.id/ojs/index.php/OJS/article/view/582

Jie, L., & Pradana, B. L. (2021). Pengaruh debt to asset ratio, return on asset, total asset turnover dan current ratio terhadap pertumbuhan laba perusahaan manufaktur sektor industri barang konsumsi terdaftar di BEI periode 2016-2019. Jurnal Bina Akuntansi, 8(1), 34-50. https://doi.org/10.52859/jba.v8i1.135

Jumintang, F., Amani, J. Z., Fauzan, G. A., & Mulyantini, S. (2022). Review kebijakan dividen pada siklus hidup perusahaan. Jurnal Akuntasi dan Keuangan, 1(1), 28-38. https://doi.org/10.54259/akua.v1i1.261

Lestari, S. P. (2020). Pengaruh profitabilitas, pertumbuhan laba, leverage dan likuiditas terhadap kualitas laba dengan ukuran perusahaan sebagai variabel moderating. Universitas Negeri Semarang. http://lib.unnes.ac.id/40708/1/7211416154.pdf

Lestari, T., Suranta, E., Midiastuty, P. P., & Fachruzzaman. (2020). Pengaruh siklus hidup perusahaan terhadap penghindaran pajak dengan manajemen laba sebagai variabel intervening. Jurnal Akuntansi Keuangan dan Manajemen, 1(3), 169-180. https://doi.org/10.35912/jakman.v1i3.20

Maryam, S. (2020). Pengaruh kecerdasan emosional, kecerdasan spiritual, perilaku belajar, terhadap tingkat pemahaman akuntansi (Studi kasus pada Mahasiswa Akuntansi STIE Sutaatmadja Subang). Prisma (Platform Riset Mahasiswa Akuntansi), 1(2), 143-151. https://ojs.stiesa.ac.id/index.php/prisma/article/view/427

Nurochmah, Y. (2021). Pengaruh struktur modal, ukuran perusahaan, likuiditas, pertumbuhan laba dan profitabilitas terhadap kualitas laba (Pada Sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia periode 2015-2019). Prosiding. https://doi.org/10.32528/psneb.v0i0.5220

Prakoso, P. A., & Wahyudi, D. (2022). Faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan (Studi perusahaan manufaktur di Bursa Efek Indonesia tahun periode 2017-2019). Jurnal Ilmiah Komputer Akuntansi, 15(1), 284-285. https://doi.org/10.51903/kompak.v15i1.637

Ross, S. A. (1977). The determination of financial structure: The incentive-signalling approach. The Bell Journal of Economics, 8(1), 23–40. https://doi.org/10.2307/3003485

Septiana, G., & Desta, D. (2021). Pengaruh leverage, ukuran perusahaan dan profitabilitas terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Bina Bangsa Ekonomika, 14(2), 372-380. https://doi.org/10.46306/jbbe.v14i2.91

Setiowati, D. P., Salsabila, N. T., & Eprianto, I. (2023). Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas terhadap Manajemen Laba. Jurnal Economina, 2(8), 2137-2146. https://doi.org/10.55681/economina.v2i8.724

Subramanyam, K. R. (2017). Analisis Laporan Keuangan. Jakarta: Salemba Empat.

Susanto, A., & Daito, A. (2023). The effect of company's life cycle, and related party transactions on profits quality and their impact on firm value. Journal of Universal Studies, 3(9), 1573-1581. https://doi.org/10.59188/eduvest.v3i9.904

Syairozi, M. I., Aziz, K. F., & Taufiqqurrachman, F. (2022). Pengaruh likuditas, solvabilitas dan profitabilitas terhadap pertumbuhan laba perusahaan. Jurnal AKTUAL, 20(2), 1-8. https://doi.org/10.47232/aktual.v20i2.272

Zulaecha, H. E., & Mulvitasari, A. (2019). Pengaruh likuiditas, leverage, dan sales growth terhadap financial distress. Jurnal Manajemen dan Bisnis, 8(1), 16-23. http://dx.doi.org/10.31000/jmb.v8i1.1573

Downloads

Published

2024-08-08

How to Cite

Tampubolon, T. C., & Rondonuwu, S. (2024). Determinan kualitas laba . Manajemen Bisnis Dan Keuangan Korporat, 2(2), 181–189. https://doi.org/10.58784/mbkk.166

Issue

Vol. 2 No. 2 (2024)

Section

Articles

License

Copyright (c) 2024 Tamara Cheryll Tampubolon, Sintje Rondonuwu

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Under this license then authors free to:

  • Share - copy and redistribute the material in any medium or format.
  • Adapt - remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  • Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


Notices:

  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.