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All Journal Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Buletin Ilmiah Nagari Membangun Referensi : Jurnal Ilmu Manajemen dan Akuntansi Arthavidya Jurnal Ilmiah Ekonomi PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Sosial dan Teknologi eMBeJi : Manajemen dan Bisnis Jurnal Jurnal Akuntansi AKUNESA International Journal of Accounting & Finance in Asia Pasific Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Rizka Fitriasari
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Konservatisme Akuntansi, Kepemilikan Institusi dan Asing terhadap Kualitas Laba dengan Variabel Moderasi Manajemen Laba Adri Putra Nugraha; Reyhan Achmad Karis; Rizka Fitriasari
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 8 No. 02 (2025): JIMEK Vol 08 No 02 2025
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v8i02.7296

Abstract

This descriptive quantitative study aims to examine the effects of accounting conservatism, institutional ownership, and foreign ownership on the earnings quality of manufacturing companies. From the population of manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2023 period, 51 companies were selected as samples through purposive sampling. The results of multiple linear regression analysis show that accounting conservatism and institutional ownership have positive effects on earnings quality, and earnings management strengthens the effect of institutional ownership on earnings quality. However, this study does not find any positive effect of foreign ownership on earnings quality, nor evidence that earnings management strengthens the effect of foreign ownership on earnings quality. Based on these findings, this study suggests that manufacturing companies consider applying the principle of accounting conservatism to improve earnings quality.
Co-Authors Achmad Erwinsyah Setyono Adhitya Eka Putra Adri Putra Nugraha Afaza, Andi Muhammad Fardan Adhe Anggraeni, Nadya Windy Arif, Moh. Erfan Astuti, Vina Sri Aulia Fuad Rahman Firdaius, Rizalnur Karis, Reyhan Achmad Kurniawan, Egananda Latief, Michael Andhika Lela Tri Ratnasari Meidysurya, Kristya Moch. Nurhidayat Mychelia Champaca Noermijati, Noermijati Noorlailie Soewarno Nurul Qamaril Ramadhani Putra, Adhitya Eka Rahmasari, Siti Ramadhani, Nurul Qamaril Ratnasari, Lela Tri Reyhan Achmad Karis Rizalnur Firdaus Rizqi, Dimas Daniar Salma Lathifah Salsabila Salsabila, Salma Lathifah Setyono, Achmad Erwinsyah Widodo, Deny Edy Yenny Kornitasari, Yenny