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

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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Pengaruh Konservatisme Akuntansi, Alokasi Pajak Antar Periode, dan Investment Opportunity Set terhadap Kualitas Laba

Jurnal Ilmiah Akuntansi dan Humanika ◽

10.23887/jiah.v10i2.25438 ◽

2020 ◽

Vol 10 (2) ◽

pp. 235

Author(s):

Sri Ayem ◽

Elisabeth Elen Lori

Keyword(s):

Linear Regression ◽

Data Processing ◽

Multiple Linear Regression ◽

Sampling Method ◽

Stock Exchange ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Investment Opportunity Set ◽

Earning Quality ◽

Positive Effect

This study aimed to determine: (1) the background of the purpose of this study is to determine the influence of conservatism accounting, inter-period tax allocations, and investment opportunity set on earning quality. The study used a sample of manufacturing companies listed on Indonesian Stock Exchange (IDX) during the 2016-2018 period. The number of samples used in this study were 18 companies with 3-year observations using purposive sampling method. Data processing using SPSS version 22 with multiple linear regression. The results showed that conservatism accounting and investment opportunity set had a positive effect on earning quality, while inter-period tax allocations is not effect on eaning quality.

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ANALISIS UKURAN PERUSAHAAN DAN PELUANG INVESTASI DI MASA DEPAN TERHADAP KUALITAS LABA PERUSAHAAN

Eqien: Jurnal Ekonomi dan Bisnis ◽

10.34308/eqien.v7i2.148 ◽

2020 ◽

Vol 7 (2) ◽

pp. 117-125

Author(s):

R. Aditya Kristamtomo Putra

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Annual Reports ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Process Data ◽

Investment Opportunity Set

This research aims to test, analyse and explain the influence of corporate assets and Investment Opportnity Set to profit. The method used in this research is a descriptive method of verifiable with a quantitative approach that is sourced from financial statements and annual reports in various industry sector manufacturing companies listed on the Indonesia Stock Exchange period 2013-2018. Sampling techniques using the purposive sampling method. The Data obtained is analyzed by classical assumption test testing, multiple linear regression analysis and hypotheses test using T test and F test. This research uses SPPS version 25 program to process data. The results showed that the company asset has significant effect on the profit and investment opportunity set has no effect on the quality of profit while simultaneously the company size and investment opportunity set does not affect the quality of profit

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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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ANALISIS PERBEDAAN KUALITAS ACCRUAL ANTARA SEBELUM DAN SESUDAH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) PADA PERUSAHAAN MANUFAKTUR DI INDONESIA(Studi Empiris pada Perusahaan Manufaktur yang terdapat di Bursa Efek Indonesia Tahun 2009-2014)

Riset Akuntansi dan Keuangan Indonesia ◽

10.23917/reaksi.v2i1.3652 ◽

2017 ◽

Vol 2 (1) ◽

pp. 42-48

Author(s):

Esti Windarti ◽

Noer Sasongko ◽

Zulfikar Zulfikar

Keyword(s):

Financial Reporting ◽

Transition Period ◽

Stock Exchange ◽

T Test ◽

Manufacturing Companies ◽

Reporting Standard ◽

International Financial Reporting Standard ◽

Paired Sample ◽

Before And After ◽

The Difference

The purpose of this study to examine the numbers between the accrual quality difference before and after adopting International Financial Reporting Standards (IFRS). The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2009-2014. Sampling using purposive sampling selection of samples with specific criteria.Analysis of the data used is by using normality test and analysis methods paired sample t-test. Calculation of accruals quality using the 2 models that Dechow and Dichev Model and Modified Jones Models. From the test results showed that there was a difference in quality between the accrual before and after adopting International Financial Reporting Standard (IFRS) for 2009-2014 by using Dechow and Dichev Model, while contrary to the results of testing using the Modified Jones Model. The difference is due to the result of the absence of a change in accounting rules and the transition period that occurred in Indonesia. Keywords: Quality acrual , International Financial Reporting Standard ( IFRS ), Manufacturing Company , Paired Sample T -test

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

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i1.210 ◽

2020 ◽

Vol 2 (1) ◽

pp. 2250-2262

Author(s):

Narita Narita ◽

Salma Taqwa

Keyword(s):

Stock Exchange ◽

Earnings Quality ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Moderating Variables ◽

Opportunity Sets ◽

Analysis Technique ◽

Investment Opportunity Set ◽

Before And After ◽

The Relationship

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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PENGARUH PROFITABILITAS, INVESTMENT OPPORTUNITY SET, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016)

Jurnal Ecogen ◽

10.24036/jmpe.v1i2.4750 ◽

2018 ◽

Vol 1 (2) ◽

pp. 298

Author(s):

Puteri Prihatini ◽

Dessi Susanti

Keyword(s):

Dividend Policy ◽

Stock Exchange ◽

Secondary Data ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Financial Report ◽

Investment Opportunity Set ◽

Negative Effect ◽

Α Level

The purpose of this study is to analyze the influence of profitability, investment opportunity set, and managerial ownership on dividend policy. The population of this study consists of whole manufacturing companies that listed on Indonesian Stock Exchange (IDX) from 2013 to 2016 by using secondary data. The data have been collected from financial report of companies from Indonesian Stock Exchange (IDX) website and Indonesian Capital Market Directory (ICMD). In this study, the samples are obtained 21 companies out of 145 companies. Analytical method that is used is multiple regression analysis. The hypothesis is measured by using statistical t-test with α level of 5%. The results indicate that profitability gives negative effect but does not significant on dividend policy of manufacturing companies that listed on Indonesian Stock Exchange (IDX). Meanwhile, investment opportunity set and managerial ownership give positive effect and also significant on dividend policy of manufacturing companies that listed on Indonesian Stock Exchange (IDX).Keyword: profitability, investment opportunity set, managerial ownership, and dividend policy

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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

Jurnal Ekonomi ◽

10.24912/je.v20i3.406 ◽

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.

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PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN KESEMPATAN INVESTASI TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v6i2.5558 ◽

2019 ◽

Vol 6 (2) ◽

pp. 201

Author(s):

Vivi Apriliyanti ◽

Hermi Hermi ◽

Vinola Herawaty

Keyword(s):

Firm Size ◽

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Sales Growth ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Investment Opportunity Set ◽

Debt Policy ◽

Positive Effect

AbstractThe purpose of this study was to examine the influence of debt policy, dividend policy,profitability, sales growth and investment opportunity set on firm value with firm size as moderating variable in the manufacturing companies on the Indonesia Stock Exchange (IDX). The population used in this study is a company that is listed on the Indonesia Stock Exchange. The sample used in this study 128 companies with an observation period of 3 (three) years from 2016 to 2018. The method of determining the sample used in this study was the purposive sampling method. The data processing method used in this study is the causality test with multiple regression analysis using SPSS version 23. The independent variables in this study are Debt Policy, Dividend Policy, Profitability, Sales Growth and Investment Opportunity. The moderating variable in this study is Company Size. The dependent variable in this study is firm value. The results of this study indicate that Debt Policy has a positive effect on Firm’s Value, Dividend Policy does not effect on Firm Value, Profitability does not have a positive effect on Firm’s Value, Sales Growth does not effect on Firm’s Value, Investment Opportunity Set does not effect on Firm’s Value, Firm Size does not have a positive effect on Firm’s Value, Firm Size does not strengthen the realtionship between Debt Policy with Firm’s Value, Firm Size does not strengthen the realtionship between Dividend Policy with Firm’s Value, Firm Size does not strengthen the realtionship between Profitability with Firm’s Value, Firm Size does not strengthen the realtionship between Sales Growth with Firm’s Value, Firm Size does not strengthen the realtionship between Investment Opportunity Set with Firm’s Value.

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Pengaruh Investment Opportunity Set dan Profitabilitas terhadap Kebijakan Dividend

Journal of Management and Bussines (JOMB) ◽

10.31539/jomb.v1i1.603 ◽

2019 ◽

Vol 1 (1) ◽

pp. 48-58

Author(s):

Winda Astri HIdayat ◽

R Deni Muhammad Danial ◽

Dicky Jhoansyah

Keyword(s):

Dividend Policy ◽

Stock Exchange ◽

Linear Analysis ◽

T Test ◽

Insurance Companies ◽

Coefficient Of Determination ◽

Investment Opportunity ◽

Simultaneous Test ◽

Analysis Technique ◽

Investment Opportunity Set

The purpose of this study is to determine the effect of investment opportunity set (IOS) and profitability on dividend policy in insurance companies listed on the Indonesia Stock Exchange. The use of the method uses purposive sampling. The analysis technique used is simple linear analysis, multiple linear analysis, and hypothesis testing is a partial statistical test (t test) and simultaneous test (f test). The results of the t test show that the investment opportunity set (IOS (X1) influences positive but not significant to dividend policy, Profitability (X2) has a negative and not significant effect on dividend policy.Based on the F value test together the investment opportunity set and profitability do not have a significant effect on dividend policy (Y) Based on the test the coefficient of determination is 0.361 It can be interpreted that the effect of Investment Opportunity Set (IOS) and Profitability on dividend policy is 13.03%, while the remaining 86.97% is influenced by other factors not explained in this study. Keywords : Investment Opportunity Set, Profitability, Dividend Payout Ratio

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