The Influence of Profitability, Accounting Conservatism, and Leverage on Earnings Quality with Company Size as The Moderating Variable
Abstract
Profit information provides the needs for stakeholders in assesing management’s success and company’s profit targets. This research intends to examine the influence of profitability, accounting conservatism, and leverage on earnings quality, also the moderating role of company size. The study object was conducted at Non-Cyclical Consumer Companies on the BEI from 2018-2022. The research method uses moderated regression analysis using Eviews version 10. The test results show that profitability and accounting conservatism negatively impact earnings quality, while leverage has no effect. Company size is unable to play the moderating role to affect profitability, accounting conservatism, and leverage on earnings quality.
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References
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Maulita, D., Sefty Framita, D., & Nailufaroh, L. (2022). Faktor-faktor yang Mempengaruhi Kualitas Laba. Jurnal Economina, 1(1), 1–12. https://doi.org/10.55681/economina.v1i1.9
Murniati, T., Sastri, I. I. D. A. M. M., & Rupa, I. W. (2018). Faktor-faktor yang Mempengaruhi Kualitas Laba pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2016. Jurnal KRISNA: Kumpulan Riset Akuntansi, 10(1), 89–101. https://doi.org/10.22225/kr.10.1.707.89-101
Rusdiah Hasanuddin, Darman Darman, Muhammad Ybnu Taufan, Agus Salim, Muslim Muslim, & Aditya Halim Perdana Kusuma Putra. (2021). The Effect of Firm Size, Debt, Current Ratio, and Investment Opportunity Set on Earnings Quality: An Empirical Study in Indonesia. Journal of Asian Finance, Economics and Business, 8(6), 179–188. https://doi.org/10.13106/jafeb.2021.vol8.no6.0179
Santoso, S. B., & Khoyriyyah, E. (2023). Pengaruh Tax Planning, Siklus Operasi, dan Konservatisme Akuntansi Terhadap Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi. 11(2), 299–314. https://www.jurnal.stieb-perdanamandiri.ac.id/index.php/ilejurnalojs/article/view/58
Sofyan Syafri Harahap. (2020). Analisis Kritis atas Laporan Keuangan. RajaGrafindo.
Stolowy, H., & Breton, G. (2004). Accounts Manipulation: A Literature Review and Proposed Conceptual Framework. In Review of Accounting and Finance (Vol. 3, Issue 1, pp. 5–92). https://doi.org/10.1108/eb043395
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Anggraeni, L. R., & Widati, L. W. (2022). Pengaruh Leverage, Likuiditas, Profitabilitas, Konservatisme dan Ukuran Perusahaan terhadap Kualitas Laba. Owner: Riset & Jurnal Akuntansi, 6(1), 336–347. https://doi.org/10.33395/owner.v6i1.588
Aslam, M., & Kurniawan Tjakrawala, F. X. (2023). Pengaruh Profitability, Liquidity, dan Leverage terhadap Earnings Quality dengan Moderator Firm Size. Jurnal Multiparadigma Akuntansi, 5(1), 349–360. https://doi.org/10.24912/jpa.v5i1.22394
Basu, S., Barclay, S. P. K. M., Christie, A., Daley, M., Lilien, S., Pearson, N., Shevlin, T., Weintrop, J., & Zimmerman, J. (1997). Accounting &Economids The conservatism principle and the asymmetric timeliness of earnings 1. In Basu / Journal of Accounting and Economics (Vol. 24). https://doi.org/10.1016/S0165-4101(97)00014-1
Bellovary, J. L., Giacomino, D., & Akers, M. D. (2005). Earnings Quality: It’s Time to Measure and Report. The CPA Journal, 75(11), 32–37. https://epublications.marquette.edu/cgi/viewcontent.cgi?article=1012&context=account_fac
Beneish, M. D. (n.d.). The Detection of Earnings Manipulation. Financial Analysts Journal, 55(5), 24–36. Retrieved June 24, 2024, from https://www.jstor.org/stable/4480190
Dang, C., Li, Z. (Frank), & Yang, C. (2018). Measuring Firm Size in Empirical Corporate Finance. Journal of Banking and Finance, 86, 159–176. https://doi.org/10.1016/j.jbankfin.2017.09.006
Dechow, P., Ge, W., & Schrand, C. (2010). Understanding Earnings Quality: A Review of the Proxies, their Determinants and their Consequences. Journal of Accounting and Economics, 50(2–3), 344–401. https://doi.org/10.1016/j.jacceco.2010.09.001
Desyana, G., Gowira, D., & Jennifer, M. (2023). Pengaruh Leverage, Ukuran Perusahaan, Pertumbuhan Laba, dan Profitabilitas terhadap Kualitas Laba: Studi pada Perusahaan Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021. Jurnal Eksplorasi Akuntansi, 5(3), 1139–1152. https://doi.org/10.24036/jea.v5i3.908
Enni Savitri. (2016). Konservatisme Akuntansi: Cara Pengukuran, Tinjauan Empiris, dan Faktor-faktor yang Memengaruhinya. Pustaka Sahila.
Fedia, V. (2019). Pengaruh Leverage, Growth, Operating Cycle, Prudence terhadap Kualitas Laba dengan Firm Size sebagai Variabel Moderasi. Journal of Business and Economics (JBE) UPI YPTK, 4(3), 92–101. https://doi.org/10.35134/jbeupiyptk.v4i3.122
Givoly, D., & Hayn, C. (2000). The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? Journal of Accounting and Economics, 29, 287–320. https://doi.org/10.1016/S0165-4101(00)00024-0
Halim, K. I. (n.d.). Audit Committee, Accounting Conservatism, Leverage, Earnings Growth, dan Earnings Quality. https://doi.org/10.24843/EJA.2022.v
Hariadi, S. (2023). The Effect of Firm Size Moderation on The Influence 0f Debt Covenant, Litigation Risk Analysis and Accounting Conservatism on Profit Quality (Study on Property & Real Estate Companies Listed on The Indonesia Stock Exchange). Jurnal Akuntansi & Keuangan Unja, 8(2), 88–99. https://doi.org/10.22437/jaku.v8i2.26190
Kasmir. (2015). Analisis Laporan Keuangan. Rajawali Pers.
Kurniawan, E., & Aisah, S. N. (2020). Pengaruh Set Kesempatan Investasi, Konservatisme dan Pertumbuhan Laba terhadap Kualitas Laba pada Perusahaan Manufaktur di Indonesia. AKRUAL Jurnal Akuntansi Dan Keuangan, 2(1), 55–72. https://doi.org/10.34005/akrual.v2i1.1044
Lestari, S. P., & Khafid, M. (2021). The Role of Company Size in Moderating the Effect of Profitability, Profit Growth, Leverage, and Liquidity on Earnings Quality. Accounting Analysis Journal, 10(2), 9–16. https://doi.org/10.15294/aaj.v10i2.45939
Masruroh, D. & A. (2023). The Effect of Profitability, Liquidity and Leverage on Earning Quality with Company Size as a Moderation Variable. Journal of Economics, Finance and Accounting Studies (JEFAS), 5(5), 124–130. https://doi.org/10.32996/jefas
Maulita, D., Sefty Framita, D., & Nailufaroh, L. (2022). Faktor-faktor yang Mempengaruhi Kualitas Laba. Jurnal Economina, 1(1), 1–12. https://doi.org/10.55681/economina.v1i1.9
Murniati, T., Sastri, I. I. D. A. M. M., & Rupa, I. W. (2018). Faktor-faktor yang Mempengaruhi Kualitas Laba pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2016. Jurnal KRISNA: Kumpulan Riset Akuntansi, 10(1), 89–101. https://doi.org/10.22225/kr.10.1.707.89-101
Rusdiah Hasanuddin, Darman Darman, Muhammad Ybnu Taufan, Agus Salim, Muslim Muslim, & Aditya Halim Perdana Kusuma Putra. (2021). The Effect of Firm Size, Debt, Current Ratio, and Investment Opportunity Set on Earnings Quality: An Empirical Study in Indonesia. Journal of Asian Finance, Economics and Business, 8(6), 179–188. https://doi.org/10.13106/jafeb.2021.vol8.no6.0179
Santoso, S. B., & Khoyriyyah, E. (2023). Pengaruh Tax Planning, Siklus Operasi, dan Konservatisme Akuntansi Terhadap Kualitas Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi. 11(2), 299–314. https://www.jurnal.stieb-perdanamandiri.ac.id/index.php/ilejurnalojs/article/view/58
Sofyan Syafri Harahap. (2020). Analisis Kritis atas Laporan Keuangan. RajaGrafindo.
Stolowy, H., & Breton, G. (2004). Accounts Manipulation: A Literature Review and Proposed Conceptual Framework. In Review of Accounting and Finance (Vol. 3, Issue 1, pp. 5–92). https://doi.org/10.1108/eb043395
Authors
Jennifer, M., Fahmi, M., & Rusmita, S. (2024). The Influence of Profitability, Accounting Conservatism, and Leverage on Earnings Quality with Company Size as The Moderating Variable . Agregat: Jurnal Ekonomi Dan Bisnis, 8(1), 73–83. https://doi.org/10.22236/agregat_vol8.i1/15503
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