Pengaruh struktur utang, ukuran perusahaan, dan profitabilitas terhadap kualitas laba
Article Sidebar
Main Article Content
Abstract
This study aims to analyze and determine the effect of debt structure, firm size and profitability on earnings quality. This study uses a quantitative method. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange as many as 30 companies. Based on the purposive sampling technique, a sample of 20 companies was obtained with the criteria of food and beverage companies that generated positive profits during 2018-2021 so that the research sample obtained was 80 samples. The data in this study were taken through the official website of each company or through the official website of the Indonesia Stock Exchange (IDX). The analysis technique used in this research is multiple linear regression. The results of the study show that: (1) debt structure, firm size and profitability show a simultaneous effect on earnings quality, (2) debt structure has a negative effect on earnings quality, (3) firm size has a positive effect on earnings quality, and (4) Profitability has a positive effect on earnings quality in food and beverage sector companies listed on the Indonesia Stock Exchange in 2018-2021. Simultaneously DER, Ln Total Assets and NPM affect earnings quality in the food and beverage sector in 2018-2021.
Article Details
References
Anggrainy, L., & Priyadi, M. P. (2019). Pengaruh struktur modal, likuiditas, pertumbuhan laba, dan ukuran perusahaan pada kualitas laba. E-Jurnal Akuntansi, 7(1), 64–78.
Beyer, A., Guttman, I., & Marinovic, I. (2019). Earnings management and earnings quality: Theory and Evidence. Accounting Review, 94(4), 77–101. https://doi.org/10.2308/accr-52282
Brooks, L. J. (2017). Earnings Management. In Finance Ethics: Critical Issues in Theory and Practice. https://doi.org/10.1002/9781118266298.ch24
Donald E. Kieso, Jerry J. Weygandt Terry D., W. (2015). Intermediate Accounting.pdf.
Gajdosikova, D., & Valaskova, K. (2022). The impact of firm size on corporate indebtedness: a case study of Slovak enterprises. Folia Oeconomica Stetinensia, 22(1), 63-84.
Ge, C., Zhang, S. G., & Wang, B. (2020). Modeling the joint distribution of firm size and firm age based on grouped data. PLoS ONE, 15(7 July), 1–20. https://doi.org/10.1371/journal.pone.0235282
Handayani, P., & Maharani, N. K. (2021). Effect of environmental performance, company size, and profitability on Corporate Social Responsibility Disclosures. PAPATUNG: Jurnal Ilmu Administrasi Publik, Pemerintahan Dan Politik, 4(1), 121–133. https://doi.org/10.54783/japp.v4i1.446
Hendrani, A., & Septyanto, D. (2021). The effect of return on asset, debt to equity ratio and company size on company value in manufacturing companies in the food and beverage sub-sector on the IDX for 2014-2018. KnE Social Sciences, 2021, 681–693. https://doi.org/10.18502/kss.v5i5.8851
Hindasah, L., Supriyono, E., & Ningri, L. J. (2021). The effect of good corporate governance and firm size on financial performance. Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020), 176(2), 165–183. https://doi.org/10.2991/aer.k.210121.042
Karnawati, Y. (2018). Faktor–faktor yang berpengaruh terhadap manajemen laba dan kinerja perusahaan (Studi empiris pada perusahaan manufaktur). Jurnal Ekonomi, 9(2), 163-176.
Lusiani, S., & Khafid, M. (2022). Pengaruh profitabilitas, sturktur modal dan ukuran perusahaan terhadap kualitas laba dengan kepemilikan manajerial sebagai variabel moderating. Owner, 6(1), 1043–1055. https://doi.org/10.33395/owner.v6i1.719
Mohammed, L., & Musa Mubi, A. (2020). Firm-specific determinants of debt maturity structure of listed non-financial firms in Nigeria. Malaysian Management Journal, 24(July), 77–102. https://doi.org/10.32890/mmj.24.2020.9732
Ngoc Hung, D., Minh Tran, B., & Tran Manh, D. (2019). Impact of dividend policy on variation of stock prices: Empirical study of Vietnam. Journal of Economics and Development, 21, 96–106. https://doi.org/10.33301/2019.jed.spi.07
Phuong, N. T. T., Hung, D. N., Van, V. T. T., & Xuan, N. T. (2020). Effect of debt structure on earnings quality of energy businesses in vietnam. International Journal of Energy Economics and Policy, 10(3), 396–401. https://doi.org/10.32479/ijeep.9110
Ricky Harianto, A. H. (2022). Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap nilai perusahaan. Jurnal Ilmiah Akuntansi Dan Keuangan, 4(9), 3896–3877. https://doi.org/10.46799/jst.v2i3.233
Rosita, M., & Gantino, R. (2018). Pengaruh utang terhadap profitabilitas pada perusahaan food & beverage yang terdaftar di Bursa Efek Indonesia Periode 2011-2015 dan Earning Per Share Perusahaan Food. Diponegoro Journal of Managemen, 5(1), 1–18.
Saleh, I., Afifa, M. A., & Haniah, F. (2020). Financial factors affecting earnings management and earnings quality: New evidence from an emerging market. ACRN Journal of Finance and Risk Perspectives, 9(1), 198–216. https://doi.org/10.35944/JOFRP.2020.9.1.014
Shin, H., & Kim, S. I. (2019). The effect of corporate governance on earnings quality and market reaction to low quality earnings: Korean evidence. Sustainability (Switzerland), 11(1). https://doi.org/10.3390/su11010102
Suharna, J., & Bertuah, E. (2020). Mendeteksi faktor penentu struktur modal pada sub sektor perdagangan besar (wholesaler) dan retailer di Indonesia Yang Go Publik. Jurnal Ekonomi : Journal of Economic, 11(2). https://doi.org/10.47007/jeko.v11i2.3611
Syahzuni, B. A., & Sari, R. D. (2022). Pengaruh kualitas laba dan financial leverage terhadap kinerja keuangan dengan reaksi pasar sebagai variabel intervening. Jurnal Akuntansi Bisnis, 15(1), 41–51. https://doi.org/10.30813/jab.v15i1.2932
Talunohi, D., & Bertuah, E. (2022). Profitability as the main determining factor of the firm value. Berkala Akuntansi Dan Keuangan Indonesia, 7(1), 48–63. https://doi.org/10.20473/baki.v7i1.29961
Wahyudi, I., & Fitriah, N. (2021). Pengaruh aset tidak berwujud, ukuran perusahaan, kepatuhan perpajakan, dan leverage terhadap transfer pricing. Jurnal Akuntansi, 13(2), 388–401. https://doi.org/10.28932/jam.v13i2.3885