Pengaruh Risiko Kegagalan Utang Dan Rasio Pembayaran Dividen Terhadap Kualitas Laba Akuntansi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia - Yuniarta, Gede Adi (Vokasi : Jurnal Riset Akuntansi, 2013)
ABSTRAK Penelitian ini bertujuan untuk mengetahui : (1) pengaruh risiko kegagalan utang terhadap kualitas laba akuntansi perusahaan yang terdaftar di Bursa Efek Indonesia dan (2) pengaruh rasio pembayaran dividen terhadap kualitas laba akuntansi perusahaan yang terdaftar di Bursa Efek Indonesia. Obyek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penentuan sampel dilakukan dengan teknik purposive sampling. Sampel yang digunakan adalah perusahaan yang terdaftar di Bursa Efek Indonesia dan telah memenuhi kriteria purposive sampling. Risiko kegagalan utang (Default Risk) diukur dengan tingkat leverage, Rasio pembayaran dividen diukur dengan dividend payout ratio, dan kualitas laba akuntansi di ukur dengan besaran koefisien regresi antara cumulative abnormal return dengan unexpected earnings. Pengujian hipotesis dilakukan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa : (1) Default Risk berpengaruh negatif terhadap kualitas laba akuntansi dan secara statistik signifikan dan (2) rasio pembayaran dividen berpengaruh positif pada laba akuntansi, tapi secara statistik tidak signifikan. Â  Kata kunci : kegagalan utang, rasio, deviden dan laba akuntansi ABSTRACT This study aims at investigating (1) the influence of default risk towards Earnings Response Coefficient of the companies registered in Indonesian Bursa Efect, and (2) the influence of devident payment ratio upon towards Earnings Response Coefficient of the companies registered in Indonesian Bursa Efect. The objects of this study were of the companies registered in Indonesian Bursa Efect. The samples of the study were determined by using purposive sampling. The samples being used were the componies listed in Indonesian Bursa Efek and having fulfilled the criteria of purposive sampling. Default Risk was measured by means of leverage, devident payment ratio was measured by means of devident payout ratio, and Earnings Response Coefficient was measured through the amount of regression cooficient between commulative abnormal return with unexpected earnings. The hypothesis testing was done through multiple linear regression analysis. The result of the study shows that: (1) Default Risk affects Earnings Response Coefficient negatively, and this is statistically significant, (2) devident payment ratio affects Earnings Response Coefficient positively, but this is statistically not significant. Key Words: default risk, ratio, devident and Earnings Response Coefficient