scholarly journals PENGARUH KONSERVATISME AKUNTANSI, DEBT TO TOTAL ASSETS RATIO, LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA

Equity ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 163
Author(s):  
Christy Kurniawan ◽  
Rosita Suryaningsih
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Share Prices ◽  
Earnings Response Coefficient ◽  
Positive Effects ◽  
Earnings Response

The objective of th is research is to examine the effect of accounting conservatism, debt to total assets ratio, liquidity, profitability, and firm size both partially and simultaneously towards earnings quality.In this research, accounting conservatism was measured by CONACC, liqui dity was measured by current ratio, profitability was measured by return on assets, and firm size was measured by log total asset, while earnings quality was measured by earnings response coefficient. The objects of this study are manufacturing companies which were listed in Indonesia Stock Exchange for period 2013 until 2015. The sample are 39 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements and historical share prices. The testing method used in this research is multiple linear regression. The result off this study are (1) accounting conservatism has a positive significant effect towards earnings quality (2) debt to total assets ratio has a positive significant effect towards earnings quality (3) liquidity has no positive effects towards earnings quality (4) profitability has a positive significant effect towards earnings quality (5) firm sizehas no positive effects towards earnings quality (6) accounting conservatism, debt to total assets ratio, liquidity, profitability, and firm size simultaneously have a significant effect towards earnings quality.

scholarly journals PENGARUH KONSERVATISME AKUNTANSI, DEBT TO TOTAL ASSETS RATIO, LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA

Equity ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 163
Author(s):  
Christy Kurniawan ◽  
Rosita Suryaningsih
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Share Prices ◽  
Earnings Response Coefficient ◽  
Positive Effects ◽  
Earnings Response

The objective of th is research is to examine the effect of accounting conservatism, debt to total assets ratio, liquidity, profitability, and firm size both partially and simultaneously towards earnings quality.In this research, accounting conservatism was measured by CONACC, liqui dity was measured by current ratio, profitability was measured by return on assets, and firm size was measured by log total asset, while earnings quality was measured by earnings response coefficient. The objects of this study are manufacturing companies which were listed in Indonesia Stock Exchange for period 2013 until 2015. The sample are 39 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements and historical share prices. The testing method used in this research is multiple linear regression. The result off this study are (1) accounting conservatism has a positive significant effect towards earnings quality (2) debt to total assets ratio has a positive significant effect towards earnings quality (3) liquidity has no positive effects towards earnings quality (4) profitability has a positive significant effect towards earnings quality (5) firm sizehas no positive effects towards earnings quality (6) accounting conservatism, debt to total assets ratio, liquidity, profitability, and firm size simultaneously have a significant effect towards earnings quality.

PENGARUH KONSERVATISMA AKUNTANSI TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

2008 ◽  
Author(s):  
Olliza Mayesti ◽  
Resti Yulistia Muslim
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Negative Influence ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Net Income ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Earnings Response

The objective of this study is to examine whether corporate governance influence the relation between accounting conservatism and Earnings Response Coefficient (ERC). The accounting conservatism proxy used in this research is accruals obtained from differences between net income and cash flow. Sample consists of 31 manufacturing companies that listed in Indonesian Stock Exchange since 2003­2006. Hypotheses are examined by using multiple regressions. The result shows that there is a negative influence of accounting conservatism to Earnings Response Coefficient. Managerial ownership as a moderating variable did not affect the relation between accounting conservatism and Earnings Response Coefficient, but independent board of commissioner composition as a moderating variable affected the relation between accounting conservatism and Earnings Response Coefficient.

PENGARUH EARNINGS MANAGEMENT TERHADAP EARNINGS QUALITY

2010 ◽  
Author(s):  
Pupun Tri Wahyuni ◽  
Resti Yulistia Muslim
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Manufacturing Companies ◽  
Financial Report ◽  
Earnings Response Coefficient ◽  
Discretionary Accrual ◽  
Response Coefficient ◽  
Earnings Response

This research objective is to axamine empirically the influence of earnings management on earnings quality. The study motivated by the controversy of previous study about earnings management and earnings quality. Earnings management was measured by Discretionary Accrual and earnings quality was measured by Earnings Response Coefficient (ERC). The units were 128 (16x8) Quartal financial report in manufacturing companies listed in the Jakarta Stock Exchange, started from the year 2005 up to 2006. The data was collected using purposive sampling method. Statistical method used to test the hypotheses was multiple regressions. The result of the research showed that: the influence of earnings management on earnings quality was negative, sig 0.049. It means that the lower earnings management will be followed by higher earnings quality. This study supported the result of Fetham and Pae (2000), Nelson et al. (2000), Scott (2000), Lobo and Zhou (2001), also Teixeira (2002), Pudjiastuti (2006). 

scholarly journals Pengaruh Ukuran Perusahaan, Likuiditas, Dan Konservatisme Akuntansi Terhadap Kualitas Laba

2020 ◽  
Vol 2 (4) ◽  
pp. 3793-3807
Author(s):  
Rahmadini Safitri ◽  
Mayar Afriyenti
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Independent Variables ◽  
Positive Effect ◽  
Research Type

The study aims to test empirically the effect of firm size, liquidity, and accounting conservatism of earnings quality. This study uses a quantitative approach with a causal associative research type. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using the purposive sampling method, 155 samples were selected. Earnings quality is measured by regressing the CAR value (Narita, 2020). Company size is measured by LogSize. Liquidity is measured using the current ratio. And accounting conservatism is measured using the Givoly and Hayn (2000) model. The results indicate that firm size has no significant effect on earnings quality, in contrast to liquidity and accounting conservatism has a significant positive effect on earnings quality. For further research, it is hoped that it can expand the object and the year of research because this study only examines manufacturing companies for the 2015-2019 observation year. For other research, it is expected to add independent variables so that the results are better.

scholarly journals PENGARUH UKURAN PERUSAHAAN, LEVERAGE, RISIKO SISTEMATIK, DAN INVESTMENT OPPORTUNITY SET TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2014

2018 ◽  
Vol 20 (3) ◽  
pp. 463
Author(s):  
Ivan Kurnia, Sufiyati
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Systematic Risk ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Investment Opportunity Set ◽  
Earnings Response

The purpose of this research is to gain empirical evidence about the influence of firm size, leverage, systematic risk, and investment opportunity set on earnings response coefficient on manufacturing companies listed in Indonesia Stock Exchange for 2012-2014. Samples selected by using purposive sampling method. This research used a sample of one hundred fourty one manufacturing companies. The result of this research indicate that only systematic risk have an influence on earnings response coefficient while firm size, leverage, and investment opportunity set has not an influence on earnings response coefficient. For a better results, further research may add another variable that influence on earnings response coefficient.

scholarly journals Refleksi Perataan Laba terhadap Respon Pasar

2017 ◽  
Vol 2 (2) ◽  
pp. 129
Author(s):  
Ratna Wijayanti Daniar Paramita
Keyword(s):  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Income Smoothing ◽  
Market Response ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Earnings Information ◽  
Response Coefficient ◽  
Earnings Response

<p><em><strong><em>Abstract</em></strong></em></p><p><em>The purpose of this study is to obtain empirical evidence, examine and explain the effect of companies that implement income smoothing towards the market response, with voluntary disclosure as moderating variables. This study uses the secondary data of 143 manufacturing companies that go public in BEI (Indonesian Stock Exchange) during 2011-2015. This research variables include income smoothing as an independent variable, the market response is proxies by Earnings Response Coefficient (ERC) as the dependent variable and voluntary disclosure is moderating variable. The data analysis methods is regression with single moderating variable. The study finds that income smoothing affects the market response both individually and partially. The results also reveal that earnings information delivered on the date of the announcement was responded positively by investors. However, the presentation of the full report in the form of voluntary disclosure actually reduces the market response to earnings at the date of announcement</em>.</p><p><strong>Abstrak</strong></p><p>Tujuan penelitian ini adalah untuk memperoleh bukti empirik, menguji dan menjelaskan pengaruh perusahaan yang melakukan income smoothing terhadap respon pasar dengan <em>voluntary disclosure</em> sebagai variabel pemoderasi pada perusahaan manufaktur yang <em>go public</em> di BEI tahun 2011-2015 sebanyak 143 perusahaan. Variable penelitian ini income smoothing sebagai variabel bebas, respon pasar diproksikan dengan <em>Earnings Response Coefficient (ERC)</em> sebagai variabel terikat dan <em>voluntary disclosure</em> adalah variabel moderasi. Metode analisis data menggunakan regresi dengan variabel moderasi tunggal. <em>Income smoothing</em> secara individu dan parsial berpengaruh terhadap respon pasar. Laba yang disampaikan pada tanggal pengumuman direspon positif oleh investor. Namun demikian penyajian laporan secara lengkap dalam bentuk <em>voluntary disclosure</em> justru mengurangi respon pasar terhadap laba pada tanggal pengumuman.</p><p><em><br /></em></p>

scholarly journals Corporate Governance Sebagai Variabel Pemoderasi Dalam Pengaruh Kualitas Laba Terhadap Nilai Perusahaan

2019 ◽  
Vol 2 (01) ◽  
pp. 116
Author(s):  
Esty Apridasari
Keyword(s):  
Corporate Governance ◽  
Conflict Of Interest ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Earnings Response Coefficient ◽  
Earnings Response

The separation of ownership between the principal and agent in a company could cause a conflict of interest where both parties try to maximize their own interests. The mechanism of corporate governance is expected to minimize this conflict of interest. This study examines the corporate governance variables as moderating variable in the influence of earnings quality on firm value. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with 66 manufacturing companies and 175 observations as sample. Determination of the sample in this study is carried out by purposive sampling method. Coorporate governance is measured by manajerial ownership, institutional ownership, independent commissioners, and the audit committee), earnings quality is measured by Earnings Response Coefficient (ERC), and the firm value is measured with Price Book Value (PBV). Testing hypotheses using regression analysis. The results show that mangerial ownership has not been proven as moderating variable in the influence of earnings quality on firm value. Institutional ownership, independent board of commissioners, and audit committee could moderate the influence of the earnings quality to firm value.

scholarly journals Pengaruh Leverage, Likuiditas, Profatibilitas, Konservatisme dan Ukuran Perusahaan terhadap Kualitas Laba

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 336-347
Author(s):  
Lutfiana Rezky Anggraeni ◽  
Listyorini Wahyu Widati
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Positive Direction ◽  
Analytical Technique ◽  
A Company

Earnings quality is earnings that correctly and accurately describes the company's operational profitability. Earnings quality in a company is very important to be analyzed. Companies that have high earnings quality will provide complete and transparent information and will not mislead users of financial statements. This study aims to determine and analyze the effect of leverage, liquidity, profitability, conservatism and firm size on earnings quality. at companies registered in Indonesia Stock Exchange (IDX) in 2017 to 2020. The population in this study are all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020, obtaining a population of 704 companies. This research method uses purposive sampling, the sample was obtained in accordance with predetermined criteria and obtained data as many as 326 companies. The type of data used in this research is secondary data. The analytical technique used in this research is multiple linear regression analysis. This study obtained the results that leverage as measured by (DAR), firm size as measured by (Size), and liquidity as measured by (QR) have no significant effect on earnings quality. Meanwhile, profitability as measured by (ROA) and conservatism as measured by (CON_ACC) have a significant effect in a positive direction on earnings quality.

PENGARUH LEVERAGE, KESEMPATAN BERTUMBUH DAN UKURAN PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA

Equity ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 129
Author(s):  
Meita Alifiana ◽  
Praptiningsih Praptiningsih
Keyword(s):  
Firm Size ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Growth Opportunities ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Auditor Quality ◽  
Earnings Response

This study aims to examine the variables of leverage, growth opportunities and the size of the companies that influence the earnings response coefficient. The purpose of the research is to empirically test the influence of Leverage, Growth Opportunities and Firm Size towards Earnings Response Coefficient. This research used 60 property & real estate companies listed on the Indonesia Stock Exchange in 2012-2014. The sampling technique used in this research was purposive sampling, based on criteria there are 35 companies and tested with multiple regression analysis. The type of data used is secondary data obtained from www.idx.co.id and www.yahoo.finance.com. These result indicate that that Leverage, Growth Opportunities and Firm Size has no significant effect on the Earnings Response Coefficient. The ability of independent variables (Leverage, Growth Opportunities and Firm Size) in explaining the dependent variable (Earnings Response Coefficient) is 0,9%. The remaining 99,1% is explained by another variables such as systematic risk, earning persistance, profitability, voluntary disclosure, auditor quality and others.

scholarly journals PENGARUH LEVERAGE, KESEMPATAN BERTUMBUH DAN UKURAN PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA

Equity ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 129
Author(s):  
Meita Alifiana ◽  
Praptiningsih Praptiningsih
Keyword(s):  
Firm Size ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Growth Opportunities ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Auditor Quality ◽  
Earnings Response

This study aims to examine the variables of leverage, growth opportunities and the size of the companies that influence the earnings response coefficient. The purpose of the research is to empirically test the influence of Leverage, Growth Opportunities and Firm Size towards Earnings Response Coefficient. This research used 60 property & real estate companies listed on the Indonesia Stock Exchange in 2012-2014. The sampling technique used in this research was purposive sampling, based on criteria there are 35 companies and tested with multiple regression analysis. The type of data used is secondary data obtained from www.idx.co.id and www.yahoo.finance.com. These result indicate that that Leverage, Growth Opportunities and Firm Size has no significant effect on the Earnings Response Coefficient. The ability of independent variables (Leverage, Growth Opportunities and Firm Size) in explaining the dependent variable (Earnings Response Coefficient) is 0,9%. The remaining 99,1% is explained by another variables such as systematic risk, earning persistance, profitability, voluntary disclosure, auditor quality and others.

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