Apakah Kualitas Laba Berbasis Akuntansi Berkontribusi Terhadap Market Outcomes?

Abstract

The purpose of this study was to analyze the effect of quality accrual, earnings persistence, and earnings predictability to market outcomes.The population in this study are all companies listed on the Indonesian Stock Exchange (BEI), 430 companies. The samples were 233 companies which were determined by purposive sampling technique. Data collection method used is the documentation. Data analysis technique used is multiple regression analysis. The study also tested the classical assumption consisting of: multicollinearity, linearity, heteroscedasticity and residual normality.The study states that earnings predictability variables (sig. 0,000) and earnings persistence (sig. 0.004) significantly affect market outcomes, while the accrual of variable quality not significantly affect market outcomes at the level of á 0.05. The research model successfully explains the variation of the dependent variable to 14.2% (adjusted R2 value). Research in the future necessary to find an alternative measurement of the accrual quality and enhance the research model can improve the ability to explain the dependent variable.

Pengaruh invesment opportunity set (IOS), kepemilikan manajerial, dan kepemilikan institusional terhadap kualitas laba

“…Laba dapat dijadikan sebagai indikator dalam memperkirakan prospek perusahaan dimasa depan. Mengingat begitu strategisnya peran informasi laba, maka kualitas laba menjadi hal yang sangat penting bagi para pengambil keputusan ekonomik (Khafid & Mukhibad, 2016). Kualitas laba menjadi hal yang menarik untuk diteliti karena merupakan isu akuntansi yang memiliki tujuan jangka panjang untuk kontrak pengambilan keputusan bagi perusahaan (Kepramareni et al, 2021).…”