Kualitas Laba Dan Pengukurannya Pada Perusahaan Jasa Pendukung Industri Pariwisata

Abstract

Perusahaan-perusahaan pendukung industri pariwisata mengalami kenaikan aktifitas bisnis seiring dengan meningkatnya jumlah wisatawan yang datang ke Indonesia. Penelitian ini bertujuan untuk melihat apakah kenaikan aktifitas bisnis tersebut berpengaruh terhadap kualitas laba yang disajikan dalam laporan keuangan. Melalui metode crosstabs, tingkat kualitas laba diukur berdasarkan kemampuan perubahan dalam modal kerja bersih non-kas (WCA) periode sebelumnya untuk menentukan nilai arus kas dari operasi (CFO) periode berjalan. Kenaikan aktifitas bisnis pada perusahaan-perusahaan yang diteliti, walaupun berpengaruh terhadap kenaikan laba tidak menjamin adanya peningkatan yang bersifat tetap terhadap kualitas laba yang disajikan. Hal ini disebabkan karena fluktuasi kenaikan laba ini berasal dari pos-pos penerimaan yang terlalu beragam dan tidak bisa diprediksi.

Intellectual Capital Affects Earnings Quality With Earnings Management as Intervening Variables

“…The more intervention from the management in the preparation of financial statements, the profit information that will be generated will be more inaccurate. This inaccurate information indicates low earnings quality (Karim, Atikah, & Lenap, 2019).…”

“…High intellectual capital will make earnings quality high, while earnings management will make the value of earnings quality low. The declining or low earnings quality is caused by management interfering in preparing financial reports, which makes the financial statements inaccurate in describing the company's financial condition (Karim, Atikah, and Lenap, 2019).…”

“…In addition, the shareholders usually assess the performance of management through the amount of profit or profits earned. It can also motivate management to get the maximum profit to get big rewards even though it has to do earnings management (Karim, Atikah, and Lenap, 2019). This explanation is in line with Agency Theory which concludes that the agent can have its interests and sacrifice the principal's interests.…”

The Effect of Audit Quality, Firm Size, and Earnings Growth on Earnings Quality at National and Local Enterprises in the Indonesia Stock Exchange

“…Earnings quality recognizes the fact that the economic impact of the transactions that occur will vary between companies as a function of the basic character of the business and is variously defined as the rate of profit indicating whether the underlying economic impact is better at forecasting cash flows or is predictable. Karim (2019) said that the quality of earnings as measured by the relationship with cash flows from operating activities can describe the actual condition of the company.…”

Mindful Tourism: Management of Tourist Destinations as an Effort to Counter Stereotypes of the Madurese People

“…According to Abuya Busro Karim, one of the problems that caused the stagnation of the tourism industry was the low standard of competence of Human Resources in the field of tourism in Madura. [8]. Therefore, tourism professionalism at the local level is very necessary to face global competence.…”