KUALITAS LABA: INVESTMENT OPPORTUNITY SET DAN KOMITE AUDIT

This study aims to test and empirically prove the Effect of Investment Opportunity Set and Audit Committee on Profit Quality. The locus of this research is the Property and Real Estate companies listed on the Indonesia Stock Exchange in 2014-2017 consisting of 61 companies. Samples were taken using a purposive sampling technique that produced a sample of 30 companies with observations over 4 (four) years, so that the total observation data was 120 audited financial statements. The data analysis method uses descriptive statistical analysis and multiple linear regression analysis, and hypothesis testing with a significance level of 5%. The test equipment used was the SPSS version 22 program. Based on the results of the hypothesis test, the investment opportunity set results do not affect earnings quality and the audit committee has a significant effect on earnings quality, while simultaneously shows that investment opportunity set and audit committee have a significant effect on earnings quality.

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The Influence Of Accounting Conservatism, IOS, And Good Corporate Governance On The Earnings Quality

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2019.v14.i01.p08 ◽

2019 ◽

Author(s):

Gerianta Wirawan Yasa ◽

Ida Bagus Putra Astika ◽

Ni Made Ayu Widiariani

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Earnings Quality ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Accounting Conservatism ◽

Investment Opportunity ◽

Good Corporate Governance ◽

Investment Opportunity Set ◽

Positive Effect

Study aims to obtain the empirical evidence about the influence of accounting conservatism, investment opportunity set, and good corporate governance on earnings quality of corporates in the Indonesia Stock Exchange. These three factors will certainly affect how earnings are presented to users of financial statements as information in decision making. Secondary data are used in this study. All companies listed in Indonesia Stock Exchange for the period of 2013-2015 are the population in this study. The numbers of samples in this study were 381 companies that were selected by using purposive sampling technique. Multiple linear regression analysis is selected as a data analysis technique. The results show that accounting conservatism has a positive effect on earnings quality. Investment opportunity set has a positive effect on earnings quality. In addition, good corporate governance has no effect on earnings quality. Keywords: Earnings quality, accounting conservatism, investment opportunity set, good corporate governance.

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Influence of Profitability, Investment Opportunity Set (Ios) Leverage and Dividend Policy on Firm Value in The L Service in Indonesia Stock Exchange

JURNAL TERAPAN MANAJEMEN DAN BISNIS ◽

10.26737/jtmb.v3i2.346 ◽

2017 ◽

Vol 3 (2) ◽

pp. 235

Author(s):

Khuzaini Khuzaini ◽

Dwi Wahyu Artiningsih ◽

Lina Paulina

Keyword(s):

Significant Influence ◽

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Investment Opportunity ◽

Industrial Services ◽

Investment Opportunity Set

<p>This research was aimed to analyze the significant influence of profitability, investment opportunity set (ios), leverage and dividend policy partially or simultaneously on firm value. The sample used in this research was Industrial Services in Indonesia Stock Exchange period 2013 to 2015 as many as 28 companies taken by using purposive sampling technique. Hypothesis testing of research using multiple linear regression analysis by SPSS 21 for windows programs. This research found that: (1) profitability has significant influence partially on firm value; (2) investment opportunity set (ios) has significant influence partially on firm value; (3) leverage has no significant influence partially on firm value; (3) the dividend policy has no significant influence partially on firm value; (5) profitability, investment opportunity set (ios), leverage and dividend policy have significant influence simultaneously on firm value with influence value of 46.7%.</p>

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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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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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PENGARUH GOOD CORPORATE GOVERNANCE, EARNINGS PERSISTENCE, DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY

Jurnal Bina Akuntansi ◽

10.52859/jba.v7i2.83 ◽

2020 ◽

Vol 7 (2) ◽

pp. 161-174

Author(s):

Henryanto Wijaya

Keyword(s):

Audit Committee ◽

Stock Exchange ◽

Earnings Quality ◽

Sampling Technique ◽

Accounting Conservatism ◽

Least Square ◽

Board Independence ◽

Earnings Persistence ◽

Managerial Ownership ◽

The Impact

The purpose of this research is to analyze the effect of audit committee, board independence, managerial ownership, earnings persistence, and accounting conservatism on earnings quality. This research uses manufacturing industries listed in Indonesian Stock Exchange for the period 2016-2018 as the population. Using purposive sampling technique, 168 data are selected as samples. The result of ordinary least square regression analysis using IBM SPSS Statistics 23 shows that the impact of earnings persistence on earnings quality is significant. While, audit committee, board independence, managerial ownership, and accounting conservatism show no significant effect on earnings quality.

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PENGARUH INVESTMENT OPPORTUNITY SET DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DIMEDIASI OLEH HARGA SAHAM SEKTOR PERKEBUNAN

Jurnal Akuntansi Auditing dan Keuangan BALANCE ◽

10.25170/balance.v16i1.1288 ◽

2020 ◽

Vol 16 (1) ◽

pp. 26

Author(s):

Adi Hasan Ragil Saputra

Keyword(s):

Stock Prices ◽

Firm Value ◽

Structural Equation ◽

Stock Exchange ◽

Sampling Technique ◽

Equation Modeling ◽

Investment Opportunity ◽

Investment Opportunity Set ◽

The Government ◽

Positive Effect

The purpose of this study is to examine the effect of investment opportunity set (IOS), profitability on firm value is intervening by stock prices. This study used 14 plantation sector companies listed on the Indonesia Stock Exchange during 2013-2017 with a sampling technique that was purposive sampling using structural equation modeling (SEM) analysis. The results showed that IOS had no affect stock prices. Profitability has a positive effect on stock prices. IOS has a positive effect on company value. Profitability had no effect the value of the company. Stock prices have a positive effect on firm value. IOS had no effect the value of the company intervening by stock prices. Profitability has a positive effect on firm value intervening by stock prices. The advice given is for company management and the government to carry out domestic and international synergies. Domestic synergy aims to create product downstream, political, legal and economic stability. While international synergy aims to secure the export portion, sustainable plantation socialization and open new markets

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THE EFFECT OF PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON EARNINGS QUALITY

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v25i1.238 ◽

2020 ◽

Vol 25 (1) ◽

pp. 13-27

Author(s):

Rani Aprilian ◽

Kiagus Andi ◽

Yunia Amelia

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Earnings Quality ◽

Linear Regression Analysis ◽

Secondary Data ◽

Institutional Ownership ◽

Managerial Ownership ◽

Good Corporate Governance

This study aims to examine the effect of profitability and good corporate governance on earnings quality in food and beverage companies listed on Indonesia Stock Exchange (IDX) 2015-2018 period. Profitability is calculated using Return on Assets (ROA). The proxy of Good Corporate Governance are institutional ownership, managerial ownership, audit committee, and independent commissioner. The dependent variable in this study is earnings quality measured by discretionary accrual using Modified Jones Model to detect earning management. This study used secondary data from the official website of Indonesian Stock Exchange (www.idx.co.id) and the sampling method in this study uses purposive sampling method. The data analysis in this study using multiple linear regression analysis. The results of this study indicate that profitability and audit committee have a positive effect on earnings quality, while the independent commissioner has a negative effect on earnings quality. Other independent variables i.e. institutional ownership and managerial ownership have no significant effect on earnings quality

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PENGARUH PERSISTENSI LABA DAN LEVERAGE TERHADAP EARNING RESPONSE COEFFICIENT

Equity ◽

10.34209/equ.v19i1.473 ◽

2019 ◽

Vol 19 (1) ◽

pp. 25

Author(s):

Jessica Jiley Gurusinga ◽

Dahlia Br Pinem

Keyword(s):

Food Industry ◽

Stock Exchange ◽

Hypothesis Test ◽

Secondary Data ◽

Sampling Technique ◽

Market Analysis ◽

Earnings Persistence ◽

Manufacturing Companies ◽

Significance Level ◽

Response Coefficient

This study is to conducted to examine the effect of variable earning persistence and leverage toward earning response coefficient. This study used 15 manufacturing companies belonging goodand food industry are listed in the Indonesia Stock Exchange in 2011-2013. 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 yahoo.finance.com and hypothesis test using t-statistic and f-statistic with significance level of 5%. These results indicate that the effect is not significant earnings persistence and leverage significant effect. The resulted of examinations can be used as basic information for investors before do the injections. Based on this study it can be delivered to the investor Indonesia Stock Exchange (BEI) to pay attention to other factors in response to the earnings announcement on the company's stock market analysis.

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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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Kebijakan Hutang, Kebijakan Dividen, Dan Profitabilitas, Serta Dampaknya Terhadap Investment Opportunity Set (IOS)

Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management ◽

10.20473/jmtt.v9i1.2782 ◽

2016 ◽

Vol 9 (1) ◽

Author(s):

Andita Novianti ◽

Nicodemus Simu

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Investment Opportunity ◽

Process Data ◽

Analysis Technique ◽

Investment Opportunity Set ◽

Negative Effect ◽

The Impact ◽

Debt Policy

This research aimed to analyze the impact of the debt policy, dividend policy, and the profitability of each proxied by DER, DPR and ROE thru the investment opportunity set with CAPBVA as the proxy. The population of this research is a trade service company, services and investments which are listed on the Stock Exchange. The sampling method used is purposive sampling, 19 companies are selected as research objects with 76 samples of data involved. Data analysis technique is used multiple linear regression analysis. The analytical tool used to process data is E-Views 8.0. The results of this research showed that the DER and DPR has a significant negative effect on IOS, while ROE has no significant effect on IOS. The influence proportion of the independent variables can explain IOS by 16.38 percent, while 83.62 percent is explained by other variables outside the research model.

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