scholarly journals Analysis Of Conservatism Accounting And Conflict Bondholders-Shareholder Against Quality Of Profit In Indonesia And Australia And Its Comparison

Riset ◽  
2020 ◽  
Vol 2 (2) ◽  
pp. 264-276
Author(s):  
Elis Asri Munggaran ◽  
I Gede Sudi Adnyana
Keyword(s):  
Statistical Analysis ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Financial Statements ◽  
Accounting Conservatism ◽  
Quality Level ◽  
Significance Level ◽  
Independent Variable ◽  
Earning Quality

This study aims to determine the effect of accounting conservatism and the conflict of bondholder-shareholders on the companies' earnings quality that list on the Indonesian Stock Exchange (IDX) and the Australian Securities Exchange (ASX). Besides, this study also aims to determine differences in Indonesia's earning quality level and Australia financial statements. The research method used is a quantitative statistical analysis using the classic assumption test, multiple regression analysis, T-test, and F test by a significance level of 5%. This study's independent variable (X) is accounting conservatism and shareholder bondholder conflict with the dependent variable (Y), earnings quality. The result of the analysis that has been done proves that partially and simultaneously, accounting conservatism has a significant effect on the earning quality in Indonesian and Australian companies. Meanwhile, in the study of the bondholder-shareholder conflict on earning quality shows that it does not affect achieving quality. But, simultaneously, it involves reaching quality in Indonesian and Australian companies. Meanwhile, based on descriptive statistical analysis, earnings quality in Australia is better than in Indonesia.

scholarly journals The effect of accounting conservatism and earn-ings management on earnings quality

2017 ◽  
Vol 5 (2) ◽  
pp. 157
Author(s):  
Mohammad Delkhosh ◽  
Mohammad Sadeghi
Keyword(s):  
Multivariate Regression ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Multivariate Regression Analysis ◽  
Accounting Conservatism ◽  
Net Income ◽  
Statistical Population ◽  
Earning Quality

The net income has been always one of the important issues that had always been a favorite among financial statement's user, and the quality and management of it have always been the focus of attention of investors and creditors. The purpose of this study is to investigate the role of conservatism and earning management in earning quality. For this purpose, the Givoly and Hayn (2000) index were used as conservative measurement criteria and the modified Jones model (1995) was used as a measure of earning's management measurement, and the Dechow and Dichev (2002) index were used as a measure of the quality of earning (earnings sustainability) of the company. The statistical population of this study is 123 companies that listed on Tehran Stock Exchange between 2009 and 2014. For testing the research hypothesis a multivariate regression analysis was used. The results of the research indicate a significant negative (invert) relation between accounting conservatism and earning's management on the quality of earnings.

scholarly journals Effect of Audit Quality, Managerial Ownership to Earning Quality in the Banking Company in Indonesia Stock Exchange

2018 ◽  
Vol 6 (2) ◽  
pp. 1
Author(s):  
Nanang Asfufi ◽  
Alwan Srikustono ◽  
Whedy Prasetyo
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Income Smoothing ◽  
Managerial Ownership ◽  
Audit Fee ◽  
Independent Variable ◽  
Earning Quality ◽  
Research Criteria

This study examines the effect of managerial ownership, the quality of audit on the earning quality in general companies listed in Indonesia Stock Exchange during the periode 2013 to 2016. The sample of this study is companies banking general while companies included in the sample research criteria are as many as 12 companies during 4 years of research so that the total samples are 48 companies.The results of this study indicate significant results between independent variable and dependent variable showing that managerial ownership does not significantly affect the earning quality, because large ownership of shares by managerial can influence the managerial to perform income smoothing action. Furthermore, quality audit variables significantly influence the earning quality, the amount of audit fee, the auditor maintain integrity to apply a good audit procedure to detect the existence of material misstatement performed by the management so as to increase the quality of corporate profits.The conclusion of this study indicates that managerial ownership variable has no significant effect to the variable of earning quality, then the audit quality variables with audit fee have a significant effect to earnings quality in banking companies registered in Indonesia Stock Exchange.

scholarly journals THE EFFECT ACCOUNTING CONSERVATISM USING LO_EKO MODEL

AJAR ◽  
2019 ◽  
Vol 2 (01) ◽  
pp. 57-69
Author(s):  
Marselinus Asri
Keyword(s):  
Stock Price ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Sample Selection ◽  
Accounting Conservatism ◽  
Quality Data ◽  
Earning Quality ◽  
The Relationship ◽  
Positive Effect

The purpose research is to examine other variables that also affect the relationship between conservatism and earnings quality. Data population are companies listed in Indonesia Stock Exchange during the period 2014-2017. The sample selection is based on purposive sampling method with the purpose of obtaining a representative sample. The results of this study indicate that the Instrumental Variables Conservatism has a significant positive effect on the Earning Quality. This means that management positively signals the application of accounting conservatism within the company and has an impact on improving the quality of earnings. The next investor is expected to provide more valuations by providing a high premium for the company's stock price.

scholarly journals Pengaruh Struktur Modal, Likuiditas, Profitabilitas dan Umur Perusahaan terhadap Kualitas Laba:

2022 ◽  
Vol 4 (3) ◽  
pp. 663-682
Author(s):  
Khoirunnisa Nur Hasanah ◽  
Teguh Erawati
Keyword(s):  
Capital Structure ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Firm Age ◽  
Information Need

This study aims to prove the effect of capital structure, liquidity, profitability and firm age on earnings quality. The type of research used is quantitative research and secondary data. The sample of this research is mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020 using purposive sampling. This study shows that capital structure has no significant effect on earnings quality, liquidity has no significant effect on earnings quality, profitability has no significant effect on earnings quality and firm age has no significant effect on earnings quality. The implications of this research are related to earnings quality. Investors and other users of financial statement information, need to consider the liquidity factor because this factor has a significant impact on the quality of earnings in the company. This shows that users of financial statements, especially investors, need to consider the liquidity factor when making investment decisions in affiliated companies. Keywords: Capital Structure, Liquidity, Profitability, Company Age, Earnings Quality

scholarly journals ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN KONSERVATISME AKUNTANSI TERHADAP KUALITAS LABA SERTA PENGARUHNYA TERHADAP NILAI PERUSAHAAN

2018 ◽  
Vol 12 (1) ◽  
pp. 80-103
Author(s):  
Shanty Sugianto ◽  
Julianti Sjarief
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Research Model ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Independent Variable ◽  
Linear Regressions

This research aims to examine the effect beetween managerial ownership, proportion of independent commissioner, accounting conservatism towards earnings quality and firm value. In the first research model, managerial ownership, proportion of independent commisioner, accounting conservatism are the independent variables while earnings quality is the dependent variable. In the second research model, earnings quality is the independent variable and firm value is the dependent varible. Object of this research is manufacturing companies that are listed in Indonesian Stock Exchange (BEI) during 2014 to 2016. For the first research model there are 156 sampels and 273 sampels for the second research model. Hypotheses examination for the first research model using multiple linear regressions and for the second model using simpel linear regression with SPSS version 23.0. The result from the first research model shows managerial ownership and proportion of independent commissioner has no effect towards earnings quality, while accounting conservatism have an effect towards earnings quality. The result from the second research model shows that earnings quality has an effect towards firm value.

scholarly journals Apakah Reputasi Perusahaan Menghasilkan Laba Yang Berkualitas Di Indonesia?

2020 ◽  
Vol 5 (1) ◽  
pp. 95-100
Author(s):  
Agung Prasetyo Nugroho Wicaksono
Keyword(s):  
Stock Exchange ◽  
Earnings Quality ◽  
Secondary Data ◽  
Annual Reports ◽  
Financial Reports ◽  
Panel Data Regression ◽  
Data Regression ◽  
Asset Growth ◽  
Independent Variable

This study examines how the influence of a company's reputation on the quality of earnings generated from financial statements. The research data used are secondary data in the form of annual reports and financial reports from the Indonesia Stock Exchange within a period of 3 years (2016 - 2018). The research sample is non-financial sector companies listed on the Indonesia Stock Exchange. The main variable in this study is the company's reputation as an independent variable and earnings quality as the dependent variable. The control variables used in this study are asset growth, company size and ROA. Panel data regression was used as a tool to test the hypotheses of this study.

PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

2018 ◽  
Vol 2 (1) ◽  
pp. 107
Author(s):  
Basuki Basuki
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Company Size ◽  
Investment Opportunity ◽  
Investment Opportunity Set ◽  
Food And Beverage ◽  
Negative Effect ◽  
Independent Variable

The purpose of this study is to prove empirically the effect of firm size, liquidity and investment opportunity set on earnings quality. The dependent variable in this study used the Profit Quality and the independent variable using Company Size, Liquidity, Investment Opportunity Set. The population in this study used Food and Beverage sub-sector companies listed in Indonesia Stock Exchange period 2012-2016. The results of this study indicate that firm size does not affect the quality of earnings, liquidity has a negative effect on earnings quality and investment opportunity set have a positive effect on earnings quality.Keywords : Company Size, Liquidity, Investment Opportunity Set, Profit Quality

scholarly journals The Role of Accounting Conservatism in Moderating the Determinants of Earning Quality

2020 ◽  
Vol 12 (1) ◽  
pp. 46-54
Author(s):  
Elisabeth Putri Adilya Cahyani ◽  
Muhammad Khafid
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Units Of Analysis ◽  
Analysis Technique ◽  
Statistical Analysis Technique ◽  
Earning Quality ◽  
Profit Growth

The purpose of this research is to examine the effect of liquidity, profit growth, firm size, and board of commissioners on the quality of earnings with conservatism as a moderating variable. The population of this study was the manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling of the research used purposive sampling method has obtained 59 sample companies with 4 years of observation so that 239 units of analysis were obtained. The total unit of analysis was reduced by 103 outlier data, so that the data used became 133 data. The analysis techniques used in the research were descriptive statistical analysis technique and inferential regression analysis with moderating variable. The results show that liquidity, profit growth, and the board of commissioners have no effect on the quality of earnings. Meanwhile, accounting conservatism does not moderate the effect of liquidity and firm size on earnings quality. The failure of accounting conservatism as the moderating variable in this research model is interesting to be carried out by the further research by developing the appropriate conservatism measurement according to the characteristics of manufacturing companies. 

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Pilihan Perusaahan Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI

2021 ◽  
Vol 1 (2) ◽  
pp. 46-79
Author(s):  
Evi Vidiana ◽  
Diana Dwi Astuti ◽  
Wiwik Fitria Ningsih
Keyword(s):  
Stock Exchange ◽  
Capital Intensity ◽  
Financial Statements ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Public Ownership ◽  
Debt Covenant ◽  
The One

The principle of accounting conservatism is still considered a controversial principle on the one hand accounting conservatism is considered as an obstacle that will affect the accounting conservatism as the dependent variable, then managerial ownership quality of financial statements, on the other hand accounting conservatism is useful to avoid managers' opportunistic behavior with regard to contracts used by financial statements as contract media. used in this research is, public ownership, debt governance, grow opportunities and capital intensity are used as factors that can influence conservatism as well as being an independent variable. The sample of this research is manufacturing companies listed on the Indonesian stock exchange (IDX). Samples are selected using the purposive sampling method. The number of companies taken as samples are 5 companies from 14 companies in 2014-2018. The results of research from research this is that from the five variables namely managerial ownership, public ownership, debt covenant, growth opportunities and capital intensity, there are three variables that have a significant influence on accounting conservatism.

Sign in / Sign up

Export Citation Format

Share Document