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Journal : Bahtera Inovasi

Pelatihan Pasar Modal Memoderasi Pengetahuan Investasi dan Kemajuan Teknologi Terhadap Minta Investasi Mahasiswa Firdiyansyah, Indra; Rani Susanthi, Putu; Purwaka Sari, Asih; Rina; Afrinanda; Wulandari, Kiki; Yusyawiru, Nurul
Bahtera Inovasi Vol 8 No 2 (2024): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/n7fp3g15

Abstract

This study aims to analyze the effect of accounting conservatism practices with accrual measures in corporate governance mechanisms on earnings quality, this research method uses quantitative time series data, data from BEI for three years from 2014-2016, the number of research data is 273. Data processing is tested with statistics through classical assumptions and hypothesis testing with the T-Test, F-Test and Determination test. The results of the study prove that accounting conservatism has a significant effect on earnings quality by 23.3%. Accounting conservatism with the accrual measure through corporate governance mechanisms has a significant effect on earnings quality by 27.10% and accounting conservatism on market value measures in a significant effect on earnings quality by 24.3%.
Co-Authors -, Al Khansa Nova Misbahillah Abubakar, Salim Abubakar, Yuyun Achmad, M. Janib Adha Mashur Sajiah Adi Noman Susanto Adinoman Susanto Afrinanda Ahmad Paeng Ahri, Reza Aril Aisyah Al Baroroh Akbar, Rizky Aulia Akmalia, Uswatul Alda Eky Nur Kholifah Allo, Karmila Pare Amalin Aisyah Siregar Amaliya Nasucha, Juli Amanda Augustiyani Amin Harahap Andi Hendra Syam Andy Kurniawan, Andy Anne Rufaridah ANNISA HANDAYANI Apriliyani, Rika ardi, sahibul Ariyati H. Fadel Aswin Haryanto Aulia Ayu Mustika Sari Azzahra, Mira Riyanti C. Kepel, Rene Ce Gunawan Cholina Trisna Siregar Daddy Budiman Daris Purba Darmiyati Muksin Devi Anna Siregar Devy Habibi Muhammad Dini, Yuli Indah Fajar Disnawati Duwila, Suhartono Dwi Astuti, Vitri El Roy Manalu Elvine Ivana Kabuhung Emi Tipuk Lestari *, Emi Tipuk Lestari Ernawaty Usman Esse, Andi Ester Yenisa Siregar Fadel, Ariyati H. Fadly Yashari Soumena Fajria Dewi Salim Farida Yulianti Fatliani, Nurul Firdiyansyah, Indra Fonny Kurnia Putri Gamal M. Samadan Gita Syakira Gita, Wa ode Hafipah Hamsatang Hamsatang Handani, Tia Hani Handayani Hasibuan, Alawi Parlindungan Hasriani Hazriyanto, Hazriyanto Hendriati, Yossi Hidayat, Deddy Rakhmad Hidayati, Dian Husna, Saadatul Ida, Rame Irma Iksan, Kusdi Hi Indra Intan Permata Sari irham Irmalita Tahir, Irmalita Isnain , Fuad Sauqi Juli Amaliya Nasucha Julianti, Merline Jumadil Nangi KIKI WULANDARI Konny Rio Mameru Laoli, Men Friu Lubis, Eliza Handayani Lukeria Gurning M. Abjan Fabanjo M. Said Al Hadad Margareta Resti Scotlandia Do’or Mariana, Frani Masykhur Abdul Kadir Matondang, Khairani Alawiyah Menhendry Mon, Muhammad Donal Muh. Ilyas Muhammad Nizhar Naufali Nabila Nasruji Nasution, Armin Rahmansyah Nita Pratiwi Novela Rusdiana Nurhasanah Nurul Yusyawiru Paluphi, Raut Wahyuning Pandapotan Simaremare, Tohap Paramitha Yolanda Pasulu, Milka Paulina Nainggolan pengelola, pengelola Purwaka Sari, Asih Puspita, Desi Putriana PUTU MEIKAPASA, NI WAYAN Ramli Rani Susanthi, Putu Rasyidin Abdullah Raut Nugrahening Widhi Raut Wahyuning Paluphi Renny Victoria Sinaga Renti Susanti Ria Amellia Rahmawati Rikaoctriantiaskar Riki Risnawati Rivanol Chadry Riyadi Subur, Riyadi Rizaly, Muhammad Rugaya H. Serosero Rumagia, Faizal Sahlan Norau Sampurno, Edi Sembiring, Niska Maresa Br Sentiawati Septian, Yan Setiawan Simanungkalit, Jelita Simbolon , Helen Kristina Simon, Merlis Sipahutar, Jelita Novianna Siti Khomsah Apsari Sopha, Deka Waro Sugianto Sugianto Sugianto Sunarti SURYANI Syamsudin, Achmad Tahir, Imalita Tasrudin Tata, Ulvyana Tenripada, Tenripada Thahir, Muhammad Taufiq Thoriq, Alfan Titi setiawati, Titi Wahidin, Nurhalis Wahyuni, Ulfia Widhi, Raut Nugrahening Wiwik Pudjaningsih Yoseo Alpindo Prima Youre Berlian Yuliani Yusri Sapsuha