scholarly journals HUBUNGAN ANTARA PERFORMA KOMITE AUDIT DENGAN EARNINGS QUALITY

CALYPTRA ◽  
2017 ◽  
Vol 1 (1) ◽  
pp. 1-19
Author(s):  
Nina Pertiwi
Keyword(s):  
Earnings Quality ◽  
Earnings Restatement

Dengan berbagai skandal akuntansi terkait pelaporan keuangan, salah satu peran komite audit adalah untuk memastikan kualitas dari laporan keuangan yang diterbitkan perusahaan. Tujuan dari artikel ilmiah ini adalah untuk menguji hubungan antara performa komite audit yang diproksikan dengan 5 karakteristik komite audit (independensi, ukuran, keahlian di bidang finansial, aktivitas dan kepemilikan saham) dnegan earnings quality yang diproksikan dengan terjadinya earnings restatement pada perusahaan. Hasil penelitian ini menemukan bahwa performa komite audit yang dinilai dari sisi independensi memiliki hubungan negatif signifikan dengan terjadinya earnings restatement atau semakin independen komite audit akan semakin menjamin adanya earnings quality yang lebih tinggi. Sementara itu performa komite audit yang dinilai dari 4 karakteristik lainnya tidak ditemukan memiliki hubungan yang signifikan dengan earnings restatement. Studi ini berfokus pada perusahaan sektor jasa yang terdaftar di BEI dengan kode JASICA nomor 61-99 dengan periode penelitian 2008-2010. Hasil dari penelitian ini menyediakan informasi yang berguna untuk profesi akuntansi, regulator, dan untuk keefektifan performa komite audit perusahaan.

The Effects of Accounting Earnings Quality on Size of Stock Repurchases and Future Operating Performance

2018 ◽  
Vol 43 (6) ◽  
pp. 147-185
Author(s):  
Kyung Soon Kim ◽  
Seong In Moon ◽  
Ji Su Kang ◽  
Seon Min Bae
Keyword(s):  
Earnings Quality ◽  
Operating Performance ◽  
Stock Repurchases ◽  
Accounting Earnings

Pengaruh Profitabilitas, Umur Perusahaan, Ukuran Perusahaan, Kualitas Audit, Dan Struktur Modal Terhadap Kualitas Laba

2014 ◽  
Vol 6 (1) ◽  
pp. 27-42
Author(s):  
Keshia Anjelica ◽  
Albertus Fani Prasetyawan
Keyword(s):  
Firm Size ◽  
Stock Prices ◽  
Audit Quality ◽  
Earnings Quality ◽  
Secondary Data ◽  
Financial Statements ◽  
Firm Age ◽  
Construction Companies ◽  
Auditor Switching ◽  
Testing Method

The objective of this research is to examine the effect of profitability, firm age, firm size, audit quality, and leverage both partially and simultaneously towards earnings quality. The testing method used in this research is multiple regressions. The objects of this study are property, real estate and construction companies which were listed at Kompas 100 for the period 2010-2012. The samples are 15 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements and historical stock prices. The results of this study are (1) firm age has a negative significant effect on earnings quality, meanwhile firm size has a positive significant effect on earnings quality (2) profitability, audit quality, and leverage partially have an insignificant effect towards earnings quality (3) profitability, firm age, firm size, audit quality, and leverage simultaneously have a significant effect towards voluntary auditor switching. Keywords: ERC, earnings quality, profitability, firm age, firm size, audit quality, leverage.

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). 

A Study of the Earnings Quality of Family Firms

2011 ◽  
Author(s):  
Stefano Mengoli ◽  
Federica Pazzaglia ◽  
Elena Sapienza
Keyword(s):  
Family Firms ◽  
Earnings Quality
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