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

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.

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

Riset ◽

10.35212/riset.v2i2.57 ◽

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.

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Effect of Audit Quality on Earnings Quality: Evidence From Indonesia Stock Exchange

International Journal of Financial Research ◽

10.5430/ijfr.v10n1p86 ◽

2018 ◽

Vol 10 (1) ◽

pp. 86

Author(s):

Sumiadji Suparsono ◽

Grahita Chandrarin ◽

Edi Subiyantoro

Keyword(s):

Audit Quality ◽

Stock Exchange ◽

Earnings Quality ◽

Income Smoothing ◽

Quality Analysis ◽

Annual Data ◽

Manufacturing Companies ◽

Accrual Quality ◽

Confirmatory Factor ◽

Earning Quality

This research was conducted to test the effect of audit quality on earnings quality. Its observed data consisted of 116 annual data of manufacturing companies listed in the Indonesia Stock Exchange within 2011-2014. The proxies of audit quality are auditor size, audit tenure and audit specialization. The earnings quality was formed from the attributes of accrual quality, persistence, predictability, and income smoothing. The analysis techniques for this research involved (1) an confirmatory factor analysis to form the earnings quality and (2) multiple regression analysis to test the effect of the auditor size, audit tenure and audit specialization on earnings quality. Analysis results showed that earnings quality is formed by the attributes of persistence and predictability. Research results showed that auditor size and audit tenure have effect on earning quality, while audit specialization do not.

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Pengaruh Struktur Kepemilikan terhadap Kualitas Laba (Studi Empiris Perusahaan Manufaktur yang Listed di BEI Tahun 2009-2011)

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v14i1.7 ◽

2019 ◽

Vol 14 (1) ◽

pp. 37-48

Author(s):

Kiki Afialim Fitri ◽

Dwi Fitri Puspa ◽

Yeasy Darmayanti ◽

Siti Rahmi

Keyword(s):

Ownership Structure ◽

Stock Exchange ◽

Earnings Quality ◽

Sample Selection ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Independent Variable ◽

Research Period

This study aims to obtain evidence of the influence of ownership structure as measured by managerial and institutional ownership on earnings quality. This study used 37 companies listed on the Indonesia Stock Exchange. The sample selection was carried out using purposive sampling method. The research period was conducted from 2009 - 2011. To simplify the data processing stage, two categories of variables were used. The first is the independent variable, namely managerial ownership and institutional ownership. Second is the dependent variable is the quality of earnings. The analytical method used is quantitative using multiple regression models. Based on the results of hypothesis testing, it can be concluded that managerial ownership structure and institutional ownership do not have a significant effect on the earnings quality of manufacturing companies listed on the Indonesia Stock Exchange. So it can be concluded that during the observation period in this study the ownership structure as measured by managerial ownership and institutional ownership is not a variable that affects the quality of earnings in manufacturing companies listed on the Indonesia Stock Exchange.

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Yan Irianis VOL.6 ED 2

10.31219/osf.io/5t8j7 ◽

2019 ◽

Author(s):

Yan Irianis

Keyword(s):

Corporate Governance ◽

Data Analysis ◽

Stock Exchange ◽

Earnings Quality ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Negative Effects ◽

Earning Quality

This study aims to determine the influence of book tax difference, corporate governance consisting of the independent board of commissioners, institutional ownership and managerial ownership, and liquidity on the quality of earnings in manufacturing companies listed on the Indonesia Stock Exchange. This study used a samples of 19 manufacturing companies listed on BEI in the period 2010-2014. Method of data analysis used multiple linear regression. This result indicates the simultaneously testing of obtained result that book tax difference, independent board of commissioners, institutional ownership, managerial ownership and liquidity significant effect on earning quality. Partially, book tax difference, the board of commissioners independent and influential liquidity positive and significant on earnings quality, liquidity can have negative effects and significant on earnings quality, While the ownership of institutional and managerial ownership no effect on earnings quality.

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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 ◽

Good Corporate Governance ◽

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

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Military Background, Political Connection, Audit Quality And Earning Quality

Jurnal Akuntansi ◽

10.24912/ja.v24i1.658 ◽

2020 ◽

Vol 24 (1) ◽

pp. 79

Author(s):

Arif Widodo, Zaenal Fanani

Keyword(s):

Audit Quality ◽

Stock Exchange ◽

Earnings Quality ◽

Political Connections ◽

Political Connection ◽

Military Background ◽

Earning Quality ◽

Relationship Of ◽

The Military ◽

The Relationship

This research is try to determine the effect of military background and political connections on earning quality with audit quality as a mediator. This research uses a quantitative approach using a sample of mining sector company that listing in Indonesia Stock Exchange in the 2017-2018 periods. The conclusion of this research points out that military background has positive effect on audit quality and political connections negatively affect earning quality. While earning quality not effected by the military background, political connections do not effect audit quality, and earnings quality not effected by audit quality. Likewise, for the hypothesis, mediation of the audit quality has no effect on the relationship of military background and political connections to earnings quality.

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The Impact of Audit Quality Features on Enhancing Earnings Quality: The Evidence of Listed Manufacturing Firms at Amman Stock Exchange

Asian Journal of Finance & Accounting ◽

10.5296/ajfa.v7i2.8539 ◽

2015 ◽

Vol 7 (2) ◽

pp. 255

Author(s):

Mohammad Abdallah Almomani

Keyword(s):

Audit Quality ◽

Stock Exchange ◽

Earnings Quality ◽

Manufacturing Firms ◽

External Audit ◽

Quality Properties ◽

Amman Stock Exchange ◽

The Impact ◽

Quality Features

<p>The study aims at investigating the impact of external audit quality features on enhancing the quality of accounting profits of the listed manufacturing firms at Amman Stock Exchange (ASE), where continuity of profit has been used as Proxy variable to express the quality of earnings. Indicators of quality of audit, audit office size, auditors' fees, period of customer's retention, type of auditor's opinion, and the specialization in client's industry, were used to measure audit quality. A sample of 45 firms had been selected, and data covering the period 2009-2013 had been collected from these firms, where 225 observations were used in the analysis. The study finds that the earnings of listed manufacturing firms at Amman Stock Exchange are with good quality, and that there is a linear relationship between external audit quality and the quality of reported earnings. Auditors' fees have most important significant effect on earnings quality, followed by auditors' opinion, where others factors has no significant effect on earnings quality. Based on these findings, the study raises several questions about the reliability of audit quality properties by stakeholders in firms, especially investors, when they check the quality of earnings, whenever they need to take a decision. The study recommends further researches regarding the issue by using other metrics to measure earnings quality, and through the addition of other properties to the quality of the audit, such as linked audit offices with auditing global offices, degree of qualification employees, and the opened lawsuits against audit office.</p>

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Faktor-faktor yang mempengaruhi kualitas laba pada perusahaan manufaktur

Jurnal Bisnis dan Akuntansi ◽

10.34208/jba.v19i1.64 ◽

2018 ◽

Vol 19 (1) ◽

pp. 47-55 ◽

Cited By ~ 1

Author(s):

NATASHA SOLY ◽

NOVIA WIJAYA

Keyword(s):

Capital Structure ◽

Board Of Directors ◽

Firm Size ◽

Stock Exchange ◽

Listed Company ◽

Earnings Quality ◽

Managerial Ownership ◽

Board Size ◽

Dividend Payment

The purpose of the study is to get empirical evidence about factors that affect earnings quality of manufacturing listed company. Eight selected variables are board of directors, board size, managerial ownership, firm size, capital structure, liquidity, dividend payment, and profitability. Multiple regression method was applied on samples of 35 manufacturing listed companies that have been listed in Indonesia Stock Exchange (BEI) from period 2012 until 2015. Samples were selected based on purposive sampling method. The results showed that dividend payment and profitability had influence on earnings quality. Meanwhile, board of directors, board size, managerial ownership, firm size, capital structure, and liquidity had no effect on earnings quality.

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

Jurnal Akuntansi ◽

10.25170/jara.v12i1.59 ◽

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.

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Hubungan Managerial Entrenchment dan Kualitas Audit dengan Kualitas Laba

JURNAL ONLINE INSAN AKUNTAN ◽

10.51211/joia.v5i1.1315 ◽

2020 ◽

Vol 5 (1) ◽

pp. 13

Author(s):

Nibras Anny Khabibah

Keyword(s):

Audit Quality ◽

Stock Exchange ◽

Earnings Quality ◽

Control Variable ◽

Manufacturing Companies ◽

Managerial Entrenchment ◽

Big 4 ◽

Ceo Tenure ◽

The Relationship

Abstrak: Penelitian ini bertujuan untuk mengidentifikasi hubungan managerial entrenchment, kualitas audit, dan kualitas laba. Penelitian ini dilakukan dengan menggunakan 76 sampel perusahaan manufaktur yang terdaftar di BEI dari tahun 2016-2018 (228 observasi). Managerial entrenchment diukur dengan lamanya CEO menduduki posisinya (CEO tenure), kualitas audit diukur dengan status KAP sebagai KAP big 4 atau bukan, sedangkan kualitas laba diidentifikasi dengan akrual diskresioner yang dimiliki oleh perusahaan. Penelitian ini juga menggunakan variabel kontrol yang terdiri dari leverage, ukuran perusahaan, dan profitabilitas perusahaan. Hasil penelitian menunjukkan bahwa managerial entrenchment perusahaan manufaktur di Indonesia pada tahun penelitian dilakukan tidak berhubungan dengan kualitas laba, sebaliknya kualitas audit terbukti dapat meningkatkan kualitas laba perusahaan. Selanjutnya, dari ketiga varibel kontrol yang digunakan, hanya profitabilitas yang terbukti berhubungan dengan kualitas laba. Kata kunci: managerial entrenchment, kualitas audit, kualitas laba Abstract: This study aims to identify the relationship between managerial entrenchment, audit quality, and earnings quality. This research was conducted using 76 samples of manufacturing companies listed in the Indonesian Stock Exchange from 2016-2018 (228 observations). Managerial entrenchment is measured by the length of CEO occupying his position (CEO tenure), Audit quality is measured by KAP status as big 4 or not, while earnings quality is identified by companies’ discretionary accruals. This study also uses a control variable consisting of leverage, company size, and company profitability. The results showed that the managerial entrenchment of manufacturing companies in Indonesia in the year of the study was not related to earnings quality, on the contrary audit quality was proven to be able to improve the earnings quality of the company. Furthermore, from the three control variables used, only profitability has been proven to be related to earnings quality. Keywords: managerial entrechment, audit quality, earnings quality

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