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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Wahyu Widati, Listyorini Wahyu Widati
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Economics, Econometrics & Finance

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Pengaruh leverage, ukuran perusahaan, dan profitabilitas terhadap kualitas laba Nirmalasari, Febriyana; Wahyu Widati, Listyorini Wahyu Widati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.789 KB) | DOI: 10.32670/fairvalue.v4i12.1876

Abstract

Earnings quality is the quality of earnings information available to the public that is able to show the extent to which earnings can influence decision making and can be used by investors to assess the company. The quality of earnings in a financial report is very important, because if the quality of the company’s earning is low, it shows actual information about management performance in that period. If the company’s profits increase, the profits contained in the company’s financial statements cause managers to take various ways to prepare financial statements as effectively as possible for both internal and external parties. This study aims to analyze and examine the effect of leverage, firm size, and profitability on earnings quality. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period with a total sampel of 380 companies. The sampling method used in this research is purposive sampling. The data analysis techique used in this study in multiple regression analysis and using the SPSS 24 program. The results of the research conducted state that leverage has a significant negative effect on earnings quality, firm size has no effect on earnings quality, and profitability has a significant positive effect on earnings quality.
Pengaruh Debt to Equity Ratio (DER), Return On Assets (ROA), size dan bonus plan terhadap perataan laba ARTAMEVIA ARINDITA, TYA; WAHYU WIDATI, LISTYORINI WAHYU WIDATI
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.178 KB) | DOI: 10.32670/fairvalue.v4i12.1877

Abstract

Income smoothing is one way that companies do to manipulate company profit if company profit fluctuates, investors will think again to invest in the company, this will trigger the practice of income smoothing. One example is a manufacturing company in the banking sub-sector. This study aims to analyze and test the debt to equity ratio, return on assets, size and bonus plan on earnings management. The population used in this study is the banking manufacturing sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the last four years, 2017-2020 with a final sample of 122. The sampling method used in this study used a purposive sampling technique. The data analysis technique used multiple linear regression analysis using the SPSS 22 program. The results of this study partially explained that the debt to equity ratio, return on assets and bonus plan had no effect on income smoothing.. Meanwhile, size has a positive and significant effect on income smoothing.
Co-Authors ARTAMEVIA ARINDITA, TYA Nirmalasari, Febriyana