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Rahayu, Rita
Universitas Andalas
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Journal : JURNAL ECONOMIA

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The Determinant of Earning Quality Using State Ownership as Moderating Variable on Companies in Malaysia Retnoningrum Hidayah; Ahwan Sholih; Linda Agustina; Rita Rahayu
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.632 KB) | DOI: 10.21831/economia.v17i1.33147

Abstract

Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The population consists of government-linked companies (GLCs) and transportation and logistics sector companies listed on the Malaysia Stock Exchange for the period 2016-2019 by employing a purposive sampling method. The research analysis applies Moderate Regression Analysis (MRA) with the SPSS program. The results showed that CSRD has a positive effect on earnings quality. Meanwhile, dividend policy has a negative effect on earnings quality. Further, state ownership strengthens the relationship between dividend policy and earnings quality. However, ACFE does not affect earnings quality. At last, the moderating effect of government ownership variables is not significant to the relationship between CSRD and earnings quality.Keywords: CSR disclosure, dividend policy, ACFE, earnings quality, state ownership Faktor Penentu Kualitas Laba Dengan Kepemilikan Negara Sebagai Variabel Moderating Pada Perusahaan di MalaysiaAbstrak: Penelitian bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility (CSRD), kebijakan deviden (dividend policy), dan keahlian keuangan komite audit (ACFE) terhadap kualitas laba (earning quality). Lebih lanjut, penelitian ini menggunakan kepemilikan pemerintah (state ownership) sebagai variabel moderating. Populasi penelitian terdiri dari government-linked companies (GLCs) dan perusahaan sektor transportasi serta logistik yang terdaftar di Malaysia Stock Exchange periode 2016-2019. Pemilihan sampel menerapkan metode purposive sampling. Analisis penelitian menggunakan Moderate Regression Analysis (MRA) dengan program SPSS. Hasil penelitian menunjukkan CSRD berpengaruh secara positif terhadap kualitas laba. Kebijakan deviden memiliki pengaruh secara negatif terhadap kualitas laba. Selanjutnya, state ownership memperkuat hubungan kebijakan deviden dan kualitas laba. Namun, ACFE tidak mampu memberikan pengaruh terhadap kualitas laba. Selanjutnya, pengaruh moderasi variabel kepemilikan pemerintah tidak signikan terhadap hubungan antara CSRD terhadap kualitas laba.Kata kunci: pengungkapan CSR, kebijakan deviden, ACFE, kualitas laba, kepemilikan negara
Co-Authors Abdul Karib Afandi Afandi Ahmad, Ghulam Ahwan Sholih Al-Ichwani, Azzahra Amalda Aulia Amir, Mayasyanti Dewi Andre Kurniawan Anne Putri Annisa Rahman Asmarawanti, Asmarawanti Asniati, Asniati Aulia, Amalda Azizah, Nikmatul Azni Srimaydila Aziz Azra Ramizah Bahari, Asniati Bin Sansuwito, Tukimin Budi Rahmadya Chodir, Fatkul Defriko Gusma Putra Delva Muharni Denny Yohana Deny Yohana Dewi Permatasari, Dewi Dhini Suryandari, Dhini Dodi Suryadi, Dodi Eka Budiarto Eka Permana, Revi Emdat Suprayitno ERI BESRA, ERI Erna Safariyah F Fitraharizki Fahmy, Rahmi Fanessa, Fanessa Fernando, Jogi Fery Adrianus Fitraharizki, F Fitriani, Rani Gayatri, Satya Ghina Luqyana Ref Haerani Maksum Hakimi, Nurul Halimah Tusya Diah Harits, Muhammad Dzakwan El Helmi Azizati Manel Henri Setiawan Hukmi, Wilda Husna Roza Husnul Khatimah Idun Ariastuti Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Irpan Ali Rahman Jehan, Reisha Zahra Syah Judith Zakary Kusuma, Nur Intan Liawati, Nunung Lidiyawati, Herlina Linda Agustina Lisa Fitriani Rahman Ludipa, Olin Meisa Mamat Pratama, Mamat Mardhiyah, Sayang Ajeng Marses, Deline Azzukruf Mazelfi, Ihsani Meuthia, Meuthia Muammar Fawwaz Muhammad Wafiq Mutiara Candra Nada Salsabila Arsy Nazhfiyani KS Ningsih, Pebriani Kurnia Novianty, Lia Nurapandi, Adi Nurkamilah, Andi Nurlaila Fitriani Pondrinal, Muhammad Purnairawan, Yosep Rahayu Dinassari Rahmat Febrianto Ramadani, Rima Ramda Kurniawan Ratnawati Rafles Ratni Prima Lita Rayna Kartika, Rayna Retnoningrum Hidayah Ria Andriani Rida Rahim Safitri, Embun Iindrajati Saldi, Wardah Awwalin Sanda Patrisia Komalasari Saparuddin Latu Sari, Dellani Mutia Selvy Mozin Septin Maisharah K Silfia Riski Sri Dewi Edmawati Sri Kartika Afini Suci Fitriamiranti Sukirman - Sunaras, Syawallya Sundewi, Alis Suryani, Indah Permata Suziana, Suziana Syafira, Tama Aulia Syafril, Fayza Khairani Syahril Ali Teten Tresnawan Triani, Laura Amelia Trisni Suryarini TUKIMIN TUKIMIN, TUKIMIN Vera Pujani Verinita, Verinita Verni Juita Viya Guziana Sari Wati, Nenden Lesmana Wilda Hukmi Yanti Yanti YANTI, PENTI DORA Yeni Yulianti Yuhandri Yuhandri, Yuhandri