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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) The Accounting Journal of Binaniaga Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Keuangan dan Bisnis Journal of Applied Business and Technology Reflection: Education and Pedagogical Insights Jurnal RAK (Riset Akuntansi Keuangan) JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Research in Accounting Journal
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Institut Bisnis Dan Teknologi Pelita Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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THE EFFECTS OF ACCOUNTING CONSERVATISM, EARNINGS PERSISTENCE, INCOME SMOOTHING, INSTITUTIONAL OWNERSHIP, AND COMPANY SIZE ON EARNINGS QUALITY Suharti Suharti; Vanesa Vanesa; Harry Patuan Panjaitan; Yusrizal Yusrizal; Yusnita Octafilia Th. A. Y. I; Yuni Friska; Roni Putra Adi
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol. 10 No. 2 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i2.5706

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Konservatisme Akuntansi, Persistensi Laba, Perataan Laba, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Kualitas Laba pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Penelitian ini menggunakan data sekunder, dan teknik pengambilan sampel yang digunakan adalah Purposive Sampling, menghasilkan ukuran sampel sebanyak 22 perusahaan. Metode analisis penelitian meliputi analisis deskriptif dan berbagai jenis evaluasi menggunakan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa Konservatisme Akuntansi berpengaruh negatif signifikan terhadap Kualitas Laba, Persistensi Laba tidak berpengaruh terhadap Kualitas Laba, Perataan Laba berpengaruh negatif signifikan terhadap Kualitas Laba, Kepemilikan Institusional tidak berpengaruh terhadap Kualitas Laba, dan Ukuran Perusahaan tidak berpengaruh terhadap Kualitas Laba. This Research Purposed to determine the effect of Accounting Conservatism, Earning Persistence, Income Smoothing, Institutional Ownership, and Company Size on Earning Quality in transportation and logistics companies listed on the Indonesia Stock Exchange during the period 2019-2023. This study utilizes secondary data, and the sampling technique employed is Purposive Sampling, resulting in a sample size of 22 companies. The research analysis method includes descriptive analysis and various types of evaluations using the SmartPLS software. The results indicate that Accounting Conservatism has a negative significant effect on Earning Quality, Earning Persistence has no effect on Earning Quality, Income Smoothing has a negative significant effect on Earning Quality, Institutional Ownership has no effect on Earning Quality, and Company Size has no effect on Earning Quality.
Co-Authors Afriana Hanif Akhirinsi Putri Irman Alfred Yang Andi Andi Andi Anton Anton Apriani Apriani Cassy Kusuma Cecilia Christian Rusli Dewi Dewi Dhea Andriana Kalim Dhoni Rizky Widya Mahardika Elna Ruth Shanaya Sirait Erliyana Fitrayanti Evelyn Wijaya Fadrul Fadrul Febdwi Suryani Febriansyah, Erwin Halimahtussakdiah Halimahtussakdiah Harry Patuan Panjaitan Helly Aroza Siregar Helly Aroza Siregar Hendra Hendra Ienne Yoseria Putri Ika Wulandari Irawati Irawati Kevin Lianto Kristy Veronica Layla Hafni Lilli Eprianti Maria Maria Marice Br Hutahuruk Mariyanti Silitonga Martha Ng Mayoki Pratama Mimelientesa Irman Nicholas Renaldo Noviamdah Kurniawati Novita Yulia Putri Pinker Defano Pujiono Eddy Rasuli Rasuli Reka Tresiana Hutahaean Rheny Afriana Hanif Ricky Fong Rita Anugerah Robiathul Hasyimah Roni Putra Adi Sarli Rahman Selfina Selfina Selly Erina Shinta Shinta Sonia Yappin Sudarno Suhardjo Suyono Suyono Tandy Sevendy Tandy Sevendy Teddy Chandra Theofani Moli Sinaga Tri Apriyanti Vanesa Vanesa Yenny Wati Yuni Friska Yuniati Yuniati Yusnita Octafilia Th. A. Y. I Yusnita Octafilia Theresia A Yesu Infante Yusrizal