INVESTMENT OPPORTUNITY SET AND GOOD CORPORATE GOVERNANCE TO EARNINGS QUALITY

Investment Opportunity Set

This study aims to examine the effect of good corporate governance mechanisms (consisting of institutional ownership and managerial ownership) and investment opportunity set (IOS) on earnings quality. The population in this study are companies with types of manufacturing industries listed on the Indonesia Stock Exchange in the period 2013 to 2017. The sample was obtained using a purposive random sampling method. Data analysis uses multiple linear regression. The results showed that the mechanism of good corporate governance did not affect earnings quality, and investment opportunity set (IOS) affected earnings quality. KEYWORDS: Good Corporate Governance, Investment Opportunity Set and Earnings Quality

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

Investment opportunity set to earning quality and firm’s value: Corporate governance mechanism as moderating variable.

Corporate Ownership and Control ◽

10.22495/cocv14i4c2art9 ◽

2017 ◽

Vol 14 (4) ◽

pp. 435-448

Author(s):

Bambang Bemby Soebyakto ◽

Kencana Dewi ◽

Mukhtaruddin M ◽

Shendy Arsela

Keyword(s):

Corporate Governance ◽

Firm Value ◽

Audit Committee ◽

Earnings Quality ◽

Institutional Ownership ◽

Managerial Ownership ◽

Investment Opportunity ◽

Committee Meeting ◽

Investment Opportunity Set

This study aims to see the effect of Investment Opportunity Set (IOS) to earnings quality and firm value with corporate governance mechanisms (frequency of audit committee meeting, the composition of Independent board of commissioners, institutional ownership, and managerial ownership) as the moderating variable. In this study population was manufacturing companies listing from year 2009 until 2012. The samples were selected by using of purposive sampling method. After the selecting population based on the certain criteria, there are 15 companies sampled. The data analysis technique used in this study is multiple regression analysis. The result frequency of audit committee meeting, the composition of Independent board of commissioners, institutional ownership, and managerial ownership) does not influence the earnings quality but significantly influence the firm value. Based on the testing of partial, IOS does not effect on the earnings quality but significantly effect on the firm value and IOS which moderated by corporate governance mechanisms (frequency of audit committee meeting, the composition of Independent board of commissioners, institutional ownership, and managerial ownership) does not effect on the earnings quality and the firm value.

Pengaruh Investment Opportunity Set dan Penerapan Good Corporate Governance Terhadap Kualitas Laba

Paediatrica Indonesiana ◽

10.24036/wra.v8i2.111845 ◽

2021 ◽

Vol 8 (2) ◽

pp. 156

Author(s):

Dwi Putri Aningrum ◽

Ade Imam Muslim

Keyword(s):

Corporate Governance ◽

Earnings Quality ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Panel Data Regression ◽

Investment Opportunity Set ◽

Negative Effect

This research aims to investigate the effect of the investment opportunity set and the implementation of good corporate governance on earnings quality. The observations in this research amounted to 75 data from manufacturing companies listed on the IDX in 2015-2019 that have met the purposive sampling criteria. Based on the results of panel data regression, it is concluded that the investment opportunity set and the implementation of good corporate governance have a significant effect simultaneously on earnings quality. Partially, the investment opportunity set and managerial ownership have no effect on earnings quality. Meanwhile, institutional ownership and independent board of commissioners have a significant negative effect on earnings quality.Keywords: Investment Opportunity Set; Managerial Ownership; Institutional Ownership; Independent Board of Commissioners; Earnings Quality.

PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN LQ45 TAHUN 2015-2017

AKUNTABILITAS ◽

10.29259/ja.v13i1.9346 ◽

2019 ◽

Vol 13 (1) ◽

pp. 83-98 ◽

Cited By ~ 1

Author(s):

Jerry Juarsa ◽

Abu Kosim ◽

Eka Meirawati

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Sampling Method ◽

Sample Selection ◽

Institutional Ownership ◽

Managerial Ownership ◽

Investment Opportunity ◽

Company Value ◽

Investment Opportunity Set

This study aimed to examine how the effect of the Investment Opportunity Set (IOS) and the Mechanism of Corporate Governance on LQ45 Company Values for 2015-2017. This type of research is quantitative. The sample selection were conducted by the purpose sampling method. The number of samples used was 13 companies with observations for 3 years. Data were analyzed with using the multiple linear regression. The results of the study showed that the Investment Opportunity Set (IOS) had an effect on company value and corporate governance mechanisms proxied by the audit committee, independent board of commissioners, institutional ownership and managerial ownership did not affect LQ45 company value.

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 ◽

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.

PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Food and Baverages Yang Terdaftar di BEI

JURNAL KOMPETITIF ◽

10.47885/kompetitif.v6i2.293 ◽

2020 ◽

Vol 6 (2) ◽

pp. 91

Author(s):

Pipit Rabiatun ◽

Irianto Irianto ◽

Indah Ariffianti ◽

Baiq Kisnawati

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Managerial Ownership ◽

Analysis Method ◽

Discretionary Accrual ◽

Method Analysis

This study is aimed to examine the effect of corporate governance mechanisms, such as, independent board of. commissioner composition, board of commisioner size, audit committee, institutional ownership, and managerial ownership toward profit management. This research used 5 of food company and Baverages that was listed in Indonesia stock Exchange since 2014-2018. The sample of this research are selected by purposive sampling method. Analysis method of this research used multiple regression. Earnings management measured by using discretionary accrual. The result of this study showed that the result of regression as follow: = 7,365 + 0,631 XI + 0,553 X2 + 0,583 X3 + 0,674 X4 + 0,768 X5 + e. However the result of variable: (1) Composition of independent commissioner council has the effect of significant at profit management. It was proved by t value is higher than t table that was 4,291 > 2,085. (2) Standard of commissioner council has the effect of significant at profit management, it was proved by the result of t value is higher than t table that was 3,148 > 2,085. (3) the committee of audit has the effect of significant at profit management. It was proved by t value is higher than t value 3,569 > 2.085. (4) The ownership of constitutional has the effect of significant at profit management. It was proved by t value is higher than t table that was 4,422 > 2,085. (5) The ownership of managerial at profit management. It was proved by t value is higher than t table 5,618 > 2,085. (6) Composition of independent commissioner council, standard of commissioner council, the committee of audit, the ownership of constitutional, the ownership of managerial have the effect of significant at profit management. The result of calculation showed that f value that is 22,861, while f table 2,74 (22,861 > 2,74). It means that f value is higher than f table. The result of calculation of Composition of independent commissioner council, standard of commissioner council, the committee of audit, the ownership of constitutional, and the ownership of managerial showed that the value coofesien was 0,730 (73%) and the balance 0,270 (27%) it is described by other variable was not include in this research.

Pengaruh Good Corporate Governance Terhadap Kualitas Laba Perusahaan (Studi pada Perusahaan Sektor Consumer Goods dalam Bursa Efek Indonesia Periode 2016-2018)

Jurnal Akuntansi Maranatha ◽

10.28932/jam.v12i2.2305 ◽

2020 ◽

Vol 12 (2) ◽

pp. 215-222

Author(s):

Lisa J. C. Polimpung

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Stock Exchange ◽

Earnings Quality ◽

Coefficient Of Determination ◽

Managerial Ownership ◽

The Public ◽

Corporate Earnings ◽

Earning Quality

Financial statements reflect the state of the company where in a financial statement a person can get various kinds of information where one of them is profit. Before investors make an investment they will use information about earnings for their consideration. This causes earnings quality to be one of the most important aspects because it is used in evaluation materials to measure the performance of a company because investors expect quality earnings. Earnings quality is one of the driving factors used by investors before making investment decisions. This study wants to see whether the variables contained in good corporate governance which are divided into managerial ownership, institutional ownership, the size of the public accounting firm, audit committee and committee board have an influence on the quality of corporate earnings. This study conducted a study of companies listed on the Indonesia Stock Exchange in the period 2016-2018 where the number of observations was 60 observations and examined using the calculation of the coefficient of determination and multiple regression. The results found are managerial ownership and audit committee have an influence on earnings quality while other variables have no influence. Keywords: Good Corporate Governance, Earning Quality

STRUKTUR MODAL, GOOD CORPORATE GOVERNANCE DAN KUALITAS LABA

Jurnal Dinamika Akuntansi dan Bisnis ◽

10.24815/jdab.v2i2.4217 ◽

2016 ◽

Vol 2 (2) ◽

pp. 184-198

Author(s):

Nadirsyah Nadirsyah ◽

Fadlan Nur Muharram

Keyword(s):

Corporate Governance ◽

Capital Structure ◽

Stock Exchange ◽

Earnings Quality ◽

Institutional Ownership ◽

Capital Adequacy ◽

Audit Committees ◽

Managerial Ownership ◽

Capital Adequacy Ratio

AbstractThe objective of the study was to examine the effect of capital structure and good corporate governance (GCG) on the earnings quality. The GCG variable are proxied by audit committees, independent commissioners, managerial ownership, and institutional ownership. The earnings quality measured by using Capital Adequacy Ratio (CAR) indicator with Earning Response Coeficient (ERC). The data was collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange in the period between 2009 and 2013. By using purposive sampling and balanced panel data, there are 22 companies were selected as the sample. Multiple linier regression model is used to test the hypothesis The results of this study are capital structure, independent commissioners, audit committees, managerial ownership, and institutional ownership affected on the earnings quality simultaneously. Capital structure partially affected on the earnings quality. The audit committees, independent commissioners, managerial ownership, and institutional ownership affected on the earnings quality partially have an effect on the earnings quality. Keywords: capital structure, good corporate governance, earnings quality, ERC

PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

ECONBANK: Journal of Economics and Banking ◽

10.35829/econbank.v1i2.47 ◽

2019 ◽

Vol 1 (2) ◽

pp. 158-173

Author(s):

Rama Andi Wiguna ◽

Muhammad Yusuf

Keyword(s):

Corporate Governance ◽

Firm Value ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Managerial Ownership ◽

Significant Positive Effect ◽

Positive Effect

This research aimed to get empirical evidence about the effect of profitability and good corporate governance as proxied by the proportion of independent board commissioners, number of board commissioners meetings, proportion of audit committee, number of audit committee meetings, managerial ownersip and institutional ownership. The population of this research was companies listed on the Indonesia Stock Exchange in 2016-2017. The sample of this research was fixed by purposive sampling method so that was found 88 samples. Technique of data analysis was multiple linear regression. The result of research showed that profibility, the proportion of independent board commissioners, proporsion of audit committee, managerial ownership and institutional ownership had significant positive effect on firm value, while commissioners meetings and audit committee meetings had no effect on firm value

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.