Pengaruh Investment Opportunity Set Terhadap Kualitas Laba Dengan Konservatisme Sebagai Variabel Moderating

This study aims to examine the factors that affect earnings quality, namely investment opportunity sets that are moderated by conservatism in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The selection of a sample of 50 companies uses a purposive sampling method. This study uses the MRA (Moderated Regression Analysis) analysis technique for testing moderating variables by comparing the coefficient R² before and after the moderating variable. The results of this study indicate that the investment opportunity set does not significant affect on earnings quality. Conservatism is able to moderate the relationship between investment opportunity set and earnings quality, which is to strengthen the relationship between these variables. This is indicated by an increase in the coefficient value of R².

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PERAN PROFITABILITAS DALAM MEMEDIASI PENGARUH FINANCIAL LEVERAGE DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN DI BURSA EFEK INDONESIA

E-Jurnal Ekonomi dan Bisnis Universitas Udayana ◽

10.24843/eeb.2018.v07.i01.p06 ◽

2018 ◽

pp. 143

Author(s):

Ni Made Dewi Puspita Sari ◽

I Gusti Bagus Wiksuana

Keyword(s):

Dividend Policy ◽

Stock Exchange ◽

Secondary Data ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Financial Leverage ◽

Opportunity Sets ◽

Analysis Technique ◽

Investment Opportunity Set

The purpose of this study was to determine the role of profitability in mediating the effect of financial leverage and investment opportunity set on the dividend policy. The populations in this study were manufacturing companies listed on the Indonesia Stock Exchange. The sampling of the research was done by census and the number of samples were 12 companies. The data of research were secondary data obtained from Indonesia Stock Exchange website and Indonesian Capital Market Directory from 2011 to 2015. Testing of research hypothesis was conducted by using path analysis technique by tool of SPSS application.The results showed that financial leverage has a negative and significant effect on dividend policy. Investment opportunity set has negative and insignificant effect on dividend policy. Financial leverage has a positive and significant impact on profitability. Investment opportunity sets also have a positive and significant impact on profitability. Profitability has a positive and significant effect on dividend policy. Profitability is able to mediate the effect of financial leverage and investment opportunity set on dividend policy.

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PENGARUH IOS PADA NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI

Jurnal Ilmiah Akuntansi ◽

10.23887/jia.v3i1.16627 ◽

2019 ◽

Vol 3 (1) ◽

Author(s):

Putu Eka Nopiyani ◽

Ni Made Wulan Sari Sanjaya ◽

Ni Made Rianita

Keyword(s):

Regression Analysis ◽

Firm Value ◽

Earnings Quality ◽

Sampling Technique ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Purposive Sampling ◽

Opportunity Sets ◽

Analysis Technique ◽

Investment Opportunity Set

ABSTRAKPenelitian ini dilakukan untuk mendapatkan bukti empiris mengenai pengaruh investment opportunity set pada nilai perusahaan dengan kualitas laba sebagai variabel moderasi. Metode yang digunakan untuk menentukan sampel pada penelitian ini adalah teknik purposive sampling, sehingga diperoleh 38 perusahaan manufaktur sebagai sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA) dengan bantuan aplikasi SPSS 21. Hasil penelitian ini menunjukkan bahwa investment opportunity set tidak berpengaruh pada nilai perusahaan. Kualitas laba mampu memperkuat pengaruh investment opportunity set pada nilai perusahaan. Kata kunci: investment opportunity set; kualitas laba; nilai perusahaan ABSTRACTThis research is conducted to obtain empirical evidence about the effect of investment opportunity set on firm value with earnings quality as moderation variable. The method used to determine the sample in this study is purposive sampling technique, so that obtained 38 manufacturing companies as a sample. Data analysis technique used in this research is Moderated Regression Analysis (MRA) with the help of SPSS 21 application. The results of this study indicate that investment opportunity set has no effect on firm value. The earnings of quality are able to strengthen the influence of investment opportunity sets on the value of the firm. Keywords: Investment Opportunity Set; Earnings Quality; Firm Value

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ANALISIS PENERAPAN TQM TERHADAP KINERJA MANAJERIAL PADA RUMAH SAKIT UMUM DI DENPASAR

Jurnal Ilmiah Akuntansi ◽

10.23887/jia.v3i1.16628 ◽

2019 ◽

Vol 3 (1) ◽

Author(s):

Made Wahyu Adhiputra

Keyword(s):

Firm Value ◽

Earnings Quality ◽

Sampling Technique ◽

Manufacturing Companies ◽

Total Quality ◽

Investment Opportunity ◽

Opportunity Sets ◽

Analysis Technique ◽

Investment Opportunity Set ◽

Sample Data

ABSTRAKPenelitian ini bertujuan untuk menganalisis hubungan antara penerapan Total Quality Management (TQM) dan kinerja manajerial pada organisasi rumah sakit umum di Kota Denpasar. Populasi dalam penelitian ini adalah seluruh tingkatan manajer baik manajer tingkat atas, menengah, dan bawah pada Rumah Sakit Umum di Denpasar. Alasan peneliti mengambil responden kepada tiap tingkatan manajer, karena pada seluruh tingkatan manajer tersebut menjadi lebih memiliki keterikatan kerjasama yang saling berhubungan untuk lebih meningkatkan, mengarahkan, dan mengembangkan perusahaan sehingga menjadi lebih baik lagi. Apabila TQM dapat diterapkan secara efektif, maka kinerja managerial juga akan meningkat. Sedangkan sistem pengukuran dan sistem penghargaannya adalah variabel moderating yang mempunyai kesatuan antara TQM dan kinerja managerial. Hasil dari penelitian menunjukkan bahwa penerapan TQM terhadap Kinerja Manajerial berpengaruh signifikansi t pada 0.023 < 0.05, mengindikasikan bahwa hipotesis pertama diterima. Kedua, interaksi penerapan TQM dan Sistem Pengukuran Kinerja terhadap Kinerja Manajerial berpengaruh signifikansi t pada 0.037 < 0.05, mengindikasikan bahwa hipotesis kedua diterima. Dan ketiga, interaksi penerapan TQM dan Sistem Penghargaan terhadap Kinerja Manajerial berpengaruh signifikansi t pada 0.042 < 0.05, mengindikasikan bahwa hipotesis ketiga diterima. Kata kunci: investment opportunity set; kualitas laba; nilai perusahaan ABSTRACTThis research is conducted to obtain empirical evidence about the effect of investment opportunity set on firm value with earnings quality as moderation variable. The method used to determine the sample in this study is purposive sampling technique, so that obtained 38 manufacturing companies as a sample. Data analysis technique used in this research is Moderated Regression Analysis (MRA) with the help of SPSS 21 application. The results of this study indicate that investment opportunity set has no effect on firm value. The earnings of quality are able to strengthen the influence of investment opportunity sets on the value of the firm. Keywords: Investment Opportunity Set; Earnings Quality; Firm Value

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Effect of Profitability and Leverage on Dividend Policy with Investment Opportunity Set as a Moderating Variables in Manufacturing Companies Listed on BEI Period 2014–2018

International Journal of Multicultural and Multireligious Understanding ◽

10.18415/ijmmu.v7i11.2162 ◽

2020 ◽

Vol 7 (11) ◽

pp. 191

Author(s):

I Wayan Agus Herawan Karang ◽

Hermanto Hermanto ◽

Embun Suryani

Keyword(s):

Dividend Policy ◽

Sampling Technique ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Moderating Variables ◽

Analysis Technique ◽

Investment Opportunity Set ◽

Statistical Analysis Technique ◽

The Relationship ◽

Positive Effect

This study aims to analyze the effect of profitability and leverage on dividend policy with the investment opportunity set (IOS) as a moderating variable in manufacturing companies listed on the Bursa Efek Indonesia (BEI) from 2014 to 2018. The population in this study amounted to 158 manufacturing companies, 20 manufacturing companies were obtained by using purposive sampling technique, this type of research is associative causal. The technique used in this research is descriptive statistical analysis technique using the SPSS 24 program. The results of this study indicate that profitability has a significant positive effect on dividend policy. Leverage has no effect on dividend policy. The investment opportunity set (IOS) is unable to moderate the relationship between profitability and dividend policy. The investment opportunity set (IOS) is also unable to moderate the relationship between leverage and dividend policy

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Profit Growth, Size, Liquidity And Investment Opportunity Set On Earnings Quality (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)

PROSIDING SEMINAR NASIONAL EKONOMI DAN BISNIS ◽

10.32528/psneb.v0i0.5151 ◽

2021 ◽

Author(s):

Ratu Ayu Mas Intan Siti Imaniyah ◽

◽

Dian Maulita ◽

Keyword(s):

Consumer Goods ◽

Sampling Method ◽

Stock Exchange ◽

Earnings Quality ◽

Research Paradigm ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Investment Opportunity Set ◽

Consumer Goods Industry ◽

Profit Growth

This study aims to examine the effect of Profit Growth, Size, Liquidity and Investment Opportunity Set on Earnings Quality in the consumer goods industry manufacturing companies listed on Indonesian Stock Exchange for the period 2015-2019. The research paradigm used is a quantitative paradigm with descriptive causality research methods. The population of this research were 55 companies and samples obtained were 29 companies with a purposive sampling method. Based on the results of the study, it can be concluded that: 1) profit growth has a significant effect on earnings quality, 2) size has no significant effect on earnings quality, 3) liquidity has a significant effect on earnings quality, 4) investment opportunity set has a significant effect on earnings quality, 5) profit growth, size, liquidity and investment opportunity set together have a significant effect on earnings quality.

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Does Profitability, Firm Size, and Investment Opportunity Set Affect Earnings Quality?

Jurnal Akuntansi ◽

10.24912/ja.v25i1.724 ◽

2021 ◽

Vol 25 (1) ◽

pp. 54

Author(s):

Budi Andriani, Mahfud Nurnajamuddin, Khairina Rosyadah

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Earnings Quality ◽

Sampling Technique ◽

Ordinary Least Squares ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Financial Reports ◽

Investment Opportunity Set ◽

A Company

This paper examines the relative importance of firm size, investment opportunity set, and probability in predicting earnings quality. This study's research method involves using quantitative data. The purpose of this study is to analyze companies in Indonesia that publish financial reports and disseminate them on the Indonesia Stock Exchange. The study population is the financial statements of manufacturing companies in the consumer goods industry sector that are listed on the IDX as many as 50 companies with purposive sampling technique so that it becomes 38 company financial reports with two years of data so that the total sample to 76 financial statement data. The data collected from the Indonesian stock exchange were analyzed by multiple regression using ordinary least squares with the Eviews software (V.11). The results of the study show that profitability, size, and investment opportunity are positively correlated with higher-quality earnings. Consequently, the company's profitability has a positive and significant effect on its financial performance, meaning that the more profitable a company, the stronger its earnings. Company size is positively affected by the earnings quality of a company, meaning that larger companies reward higher quality earnings. The investment opportunity set has a positive and significant effect on earnings quality, which means that earnings quality increases because more investors are interested in investing.

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Determinan yang mempengaruhi kualitas laba pada perusahaan manufaktur di indonesia (analisis sebelum dan sesudah adopsi ifrs)

Jurnal Riset Akuntansi Mercu Buana ◽

10.26486/jramb.v1i2.201 ◽

2015 ◽

Vol 1 (2) ◽

Author(s):

Agus Khazin Fauzi ◽

Endar Pituringsih ◽

Biana Adha Inapty

Keyword(s):

Linear Regression ◽

Stock Exchange ◽

T Test ◽

Accounting Conservatism ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Paired Sample ◽

Investment Opportunity Set ◽

Before And After

This research is aimed at examining and analyzing the effect of investment opportunity set (IOS), liquidity, leverage and accounting conservatism on the quality of profit at manufacturing company before and after the adoption of IFRS. This research was classified as associative research. The samples used are 52 manufacturing companies registred at Indonesian Stock Exchange during the period of 2008-2013. The analysis employed multiple linear regression and paired sample t-test. The research showed that IOS variable and liquidity do not significantly affect on the quality of profit before and after the adoption of IFRS. While, leverage variable does not significantly affect the quality of profit before the adoption, but it does significantly after the adoption. Then, accounting conservatism variable had significantly affect on the quality of profit before and after the adoption of IFRS. The paired sample t-test showed that there is difference in quality of profit, liquidity, and accounting conservatism before and after the adoption of IFRS. While this research showed that IOS and leverage are different either before or after the adoption of IFRS.Keywords : quality of profit, investment opportunity set (IOS), liquidity, leverage and acounting conservatism.

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The Influence of Corporate Governance and Investment Opportunity Set on Firm Value: CSR as Moderating Variable

UPI YPTK Journal of Business and Economics ◽

10.35134/jbe.v6i3.30 ◽

2021 ◽

Vol 6 (3) ◽

pp. 1-8

Author(s):

Weni Apriliana Weni ◽

Yosi Yulia ◽

Sigit Sanjaya

Keyword(s):

Significant Relationship ◽

Firm Value ◽

Audit Committee ◽

Total Population ◽

Stock Exchange ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Analysis Technique ◽

Investment Opportunity Set

AbstractThe object of this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2016-2020 with a total population of 196 companies. The sample of this research is 44 companies that meet the criteria based on purposive sampling. The analysis technique uses multiple linear regression.The results of this study there is a significant relationship between the independent board of commissioners on firm value. Institutional ownership has no effect on firm value. There is a significant relationship between the audit committee and the investment opportunity set on firm value. The results of other studies indicate that there is an influence of the CSR moderating variable between the independent board of commissioners' relationship to firm value. It is different with institutional ownership that has no effect on the value of the company which is moderated by CSR. There is a significant effect between the audit committee and the investment opportunity set on firm value moderated by CSR in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period.Keywords: CSR, independent board of commissioners, investment opportunity set, institutional ownership. audit committee, firm value.

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Factors affecting profit quality in manufacturing companies listed on Indonesia Stock Exchange 2012-1016

The Indonesian Accounting Review ◽

10.14414/tiar.v9i1.1674 ◽

2019 ◽

Vol 9 (1) ◽

pp. 85

Author(s):

Tutut Murniati

Keyword(s):

Stock Exchange ◽

Earnings Quality ◽

Control Variable ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Control Variables ◽

Firm Reputation ◽

Audit Firm ◽

Investment Opportunity Set

The manufacturing company's profit information is useful for the right decision-making. This study aims to determine the effect of leverage, liquidity, audit firm reputation, conservatism, investment opportunity set (IOS), independent commissioner and institutional ownership of earnings quality at manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2012-2016. This research also use control variable that is return on asset (ROA). The sampling method used is purposive sampling technique. The sample used is as many as 100 manufacturing companies listed on the IDX. Data analysis in this research use multiple linear regression analysis. The results of this study indicate that leverage, liquidity, conservatism, independent commissioner and institutional ownership have no effect on earnings quality either using control variable or without control variable. Investment opportunity set variables affect the quality of earnings when testing without using control variables. While when tested by using control variables, investment opportunity set has no effect on earnings quality. Audit firm reputation has an effect on the quality of earnings both when using control variables and without control variables.

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PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

MODUS ◽

10.24002/modus.v26i1.575 ◽

2016 ◽

Vol 26 (1) ◽

pp. 19

Author(s):

Paulina Warianto ◽

Ch Rusiti

Keyword(s):

Capital Structure ◽

Stock Exchange ◽

Earnings Quality ◽

Sample Selection ◽

Sampling Technique ◽

Company Size ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Investment Opportunity Set

The purpose of this study was to determine the efect of frm size, capital structure, liquidity and investment opportunity set (IOS) simultaneously and partially on the quality of earnings. Population in the study was all manufacturing companies listed on the Stock Exchange in 2008-2012. Sampling using purposive sampling technique that is specifc sample selection criteria, so that in can be sampled in this study were 360 companies manufacturing (72 per company). The analytical method used was the multiple linear regression. Te result shows simultaneous testing showed that the size of the company, capital structure, liquidity and investment opportunity set (IOS) efect on earnings quality. Partially, company size and liquidity signifcant positive efect on the quality of earnings. Capital structure and investment opportunity set (IOS) signifcant negative efect on the quality of earnings.Keywords: company size, capital structure, liquidity, investment opportunity set (IOS) and the quality of earnings.

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