THE EFFECTS OF ACCOUNTING CONSERVATISM, EARNINGS PERSISTENCE, INCOME SMOOTHING, INSTITUTIONAL OWNERSHIP, AND COMPANY SIZE ON EARNINGS QUALITY
DOI:
https://doi.org/10.35145/kurs.v10i2.5706Kata Kunci:
Konservatisme Akuntansi, Persistensi Laba, Perataan Laba, Kepemilikan Institusional, Ukuran Perusahaan, Kualitas Laba, Accounting Conservatism, Earning Persistence, Income Smoothing, Institutional Ownership, Company Size, Earning QualityAbstrak
Penelitian ini bertujuan untuk mengetahui pengaruh Konservatisme Akuntansi, Persistensi Laba, Perataan Laba, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Kualitas Laba pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Penelitian ini menggunakan data sekunder, dan teknik pengambilan sampel yang digunakan adalah Purposive Sampling, menghasilkan ukuran sampel sebanyak 22 perusahaan. Metode analisis penelitian meliputi analisis deskriptif dan berbagai jenis evaluasi menggunakan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa Konservatisme Akuntansi berpengaruh negatif signifikan terhadap Kualitas Laba, Persistensi Laba tidak berpengaruh terhadap Kualitas Laba, Perataan Laba berpengaruh negatif signifikan terhadap Kualitas Laba, Kepemilikan Institusional tidak berpengaruh terhadap Kualitas Laba, dan Ukuran Perusahaan tidak berpengaruh terhadap Kualitas Laba.
This Research Purposed to determine the effect of Accounting Conservatism, Earning Persistence, Income Smoothing, Institutional Ownership, and Company Size on Earning Quality in transportation and logistics companies listed on the Indonesia Stock Exchange during the period 2019-2023. This study utilizes secondary data, and the sampling technique employed is Purposive Sampling, resulting in a sample size of 22 companies. The research analysis method includes descriptive analysis and various types of evaluations using the SmartPLS software. The results indicate that Accounting Conservatism has a negative significant effect on Earning Quality, Earning Persistence has no effect on Earning Quality, Income Smoothing has a negative significant effect on Earning Quality, Institutional Ownership has no effect on Earning Quality, and Company Size has no effect on Earning Quality.
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Referensi
Abidin, J., Sasana, LPW, & Amelia, A. (2022). The Influence of Capital Structure, Earnings Growth on Earnings Quality, and Firm Size as a Moderating Variable. Owner, 6(1). https://doi.org/10.33395/owner.v6i1.676
Agus Petra, B., Rindy Citra Dewi, Fatma Ariani, & Bianda Quinta Syofnevil. (2020). The Effect of Earnings Persistence and Inter-Period Tax Allocation on Earnings Quality with Company Size as a Moderating Variable (Empirical Study of LQ45 Companies Listed on the Indonesia Stock Exchange for the 2014-2018 Period). Journal of Information Systems Management Economics, 1(4). https://doi.org/10.31933/jemsi.v1i4.115
Ananda, R., & Ningsih, ES (2016). The Effect of Liquidity, Institutional Ownership, and Company Size on Earnings Quality (In Manufacturing Companies Listed on the Indonesia Stock Exchange 2010-2014). Scientific Journal of Accounting Economics Students (JIMEKA), 1(2).
Andalawestyas, M., & Ariyanti, T. (2019). The Impact of Income Smoothing on Earnings Quality and Audit QualityAs a Moderating Variable. Methodist Journal of Accounting and Finance, 2(2).
Ani, S. (2018). The Effect of Earnings Volatility, Income Smoothing, Good Corporate Governance, and Company Size on Earnings Quality (A Study of Islamic Commercial Banks Listed on the Indonesia Stock Exchange for the 2011-2016 Period). Unila Digital Repository, Faculty of Social and Political Sciences, University of Lampung.
Arista, KFC, Asana, GHS, & Dewi, TK (2023). The Effect of Leverange, Profitability, and Company Size on Earnings, Management. Journal of Accounting Research, 5(1). https://doi.org10.51713/jarac.v5i1.103
Aryanti, Inne, Kristanti, FT, & H,H. (2017). Intitutional Ownership, Managerial Ownership, and Audit Quality To Management Profit. Journal Research Accoumtancy Contemporary, 9(2). https://doi.org/10.23969/jrak.v9i2.580
Ashma, F.U., & Rahmawati, E. (2019). The Effect of Earnings Persistence, Book-Tax Differences, Investment Opportunity Set, and Capital Structure on Earnings Quality with Accounting Conservatism as a Moderating Variable (Empirical Study of Service Companies Listed on the IDX for the 2015-2017 Period). Indonesian Accounting and Business Review, 3(2). https://doi.org/10.18196/rab.030246
Ayem, S., & Lori, EE (2020). The Effect of Accounting Conservatism, Interperiod Tax Allocation, and Investment Opportunity Set on Earnings Quality. Scientific Journal of Accounting and Humanities, 10(2). https://doi.org/10.23887/jiah.v10i2.25438
Azizah, & Khairudin. (2023). The Influence of Accounting Conservatism and Good Corporate Governance on the Quality of Profit. Compartment: Journal Scientific Accountancy, 20(2). https://doi.org/10.30595/kompartemen.v20i2.13396
Azizah, VN, & Asrori. (2022). The Effect of Company Size, Leverage, and Liquidity on Earnings Quality with Profitability as a Moderating Variable. Owner, 6(1). https://doi.org/10.33395/owner.v6i1.712
Baseri, M., Ranjbar, A., & Khademi, S. (2013). Comparative investigation of income smoothing and earning quality on firm valuation of listed companies in Tehran stock exchange. Advances in Environmental Biology, 7(10).
Delkhosh, M., & Sadeghi, M. (2017). The effect of accounting conservatism and earnings management on earnings quality. International Journal of Accounting and Economics Studies, 5(2). https://doi.org/10.14419/ijaes.v5i2.8454
Delvira, M., & Nelvirita. (2013). The Effect of Systematic Risk, Leverage, and Earnings Persistence on the Earnings Response Coefficient (ERC). WRA Journal, 1(1).
Dewi, FR, & Fachrurrozie, F. (2021). The Effect of Company Size, Profitability, Leverage, Managerial Ownership, and Institutional Ownership on Earnings Quality. Business and Economic Analysis Journal, 1(1). https://doi.org/10.15294/beaj.v1i1.30141
Elianan, Salfadri, & Melya, DN (2021). The Effect of Earnings Persistence, Capital Structure, and Firm Size on Earnings Quality. Pareso Journal, 3(1).
Iqbal, Z., Khan, M.Y., Awan, T., & Javed, A. (2019). Impact of Conservatism and Earnings Management on Earning Quality: Evidence from Pakistani Listed Firms. Kashir Economic Review Journal, 28(2).
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4). https://doi.org/10.1016/0304-405X(76)90026-X
Kepramareni, P., Pradnyawati, SO, & Swandewi, NNA (2021). Earnings Quality and Influencing Factors (Case Study of Manufacturing Companies 2017-2019). DISCOURSE ON ECONOMY (Journal of Economics, Business, and Accounting), 20(2). https://doi.org/10.22225/we.20.2.2021.170-178
Kurniawan, E., & Aisah, SN (2020). The Effect of Investment Opportunity Set, Conservatism, and Profit Growth on Earnings Quality in Manufacturing Companies in Indonesia. AKRUAL: Journal of Accounting and Finance, 2(1). https://doi.org/10.34005/akrual.v2i1.1044
Lubis, AF, & Sari, SP (2024). The Effect of Earnings Persistence, Potential Profit, Capital Structure, and Growth Opportunities on Earnings Quality. Journal of Economics and Technology Management (EMT) KITA.
Magdalena, V., & Trisnawati, E. (2022). The Effect of Profitability, Liquidity, Accounting Conservatism, and Intellectual Capital on Earnings Quality. Journal of Economics, 27(03). https://doi.org/10.24912/je.v27i03.888
Marpaung, EI (2019). The Effect of Leverage, Liquidity, and Company Size as Moderating Variables on Earnings Quality. Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), 1(1). https://doi.org/10.28932/jafta.v1i1.1524
Masmoudi, W.A., & Boujelbène, Y. (2014). The relationship between ownership structure and earnings quality in the French context. International Journal of Accounting and Economics Studies, 2(2). https://doi.org/10.14419/ijaes.v2i2.2532
Murniati, T. (2019). Factors affecting profit quality in manufacturing companies listed on Indonesia Stock Exchange 2012-1016. The Indonesian Accounting Review, 9(1). https://doi.org/10.14414/tiar.v9i1.1674
Novieyanti, IA, & Kurnia. (2016). The Influence of Good Corporate Governance Mechanisms on Earnings Quality in Manufacturing Companies. Journal of Accounting Science and Research, 5(11).
Octaviani, G., Budiman, NA, & Salisa, NR (2023). Exploring Earnings Quality: The Role of Firm Size, Liquidity, Income Smoothing, Tax Aggressiveness, and Earnings Volatility. Accounting Student Research Publication (PRIMA), 4(2).
Pratiwi, W., & Pralita, T. (2021). The Influence of Corporate Governance Mechanism, Accounting Conservatism, And Company Size on Earnings Quality. Journal of Economics, Finance and Management Studies, 4(1).
Purnamasari, E., & Fachrurrozie. (2020). The Effect of Profitability, Leverage, and Size on Earnings Quality with Independent Commissioners as Moderating Variable. Accounting Analysis Journal, 9(3).
Ramadan, IZ (2015). Earnings Quality Determinants of the Jordanian Manufacturing Listed Companies. International Journal of Economics and Finance, 7(5). https://doi.org/10.5539/ijef.v7n5p140
Rizqi, A., Murdayanti, Y., & Utaminingtyas, TH (2020). The Effect of Earnings Persistence, Growth Opportunities, and Income Smoothing on Earnings Quality. Journal of Accounting, Taxation, and Auditing, 1(1). https://doi.org/10.21009/japa.0101.07
Rohmansyah, B., Gunawan, I., Pambudi, JE, & Fitria, SN (2022). The Effect of Company Size, Capital Structure, Liquidity, Profitability, and Investment Opportunity Set on Earnings Quality. Journal of Accounting, Muhammadiyah University of Tangerang, 2(2). https://doi.org/10.30651/stb.v2i2.15246
Sasongko, YJ, Azizah, SN, Wahyuni, S., & Hapsari, I. (2021). The Efficiency Of Earning Volatility, Income Smoothing And Earning Persistence On Earning Quality. Review of Applied Accounting Research (RAAR), 1(1). https://doi.org/10.30595/raar.v1i1.11719
Savitri, E. (2016). Accounting Conservatism: Measurement Methods, Empirical Review, and Influencing Factors. In Pustaka Sahila Yogyakarta (Vol. 1).
Soly, N., & Wijaya, N. (2018). Factors influencing earnings quality in manufacturing companies. Journal of Business and Accounting, 19(1). https://doi.org/10.34208/jba.v19i1.64
Sudarno, Renaldo, N., & Suyono, MBHATJ (2022). Financial Research Theory. In Angewandte Chemie International Edition, 6(11), 951–952. (Literasi Nusantara, Vol. 3, Issue 1).
Suhartono, S., & Hendraswari, V. (2020). Analysis of Income Smoothing Determinants: An Eckel Index Approach. Journal of Accounting and Taxation, 21(01). https://doi.org/10.29040/jap.v21i1.1064
Telaumbanua, SWK, & Purwaningsih, E. (2022). The Effect of Leverage, Profitability, Liquidity, and Company Size on Earnings Quality. JIIP - Scientific Journal of Educational Sciences, 5(9). https://doi.org/10.54371/jiip.v5i9.868
Tinenti, RVJ, & Nugrahanti, YW (2023). The effect of investment opportunity set (IOS), managerial ownership, and institutional ownership on earnings quality. Entrepreneurship Business Management Accounting (E-BISMA). https://doi.org/10.37631/ebisma.v4i2.1122
Watts, R.L. (2003). Conservatism in accounting part I: Explanations and implications. Accounting Horizons, 17(3). https://doi.org/10.2308/acch.2003.17.3.207
Wijayanti, R., & Diyanti, V. (2017). The Effect of Earnings Volatility, Income Smoothing, and Corporate Governance on the Earnings Quality of Sharia and Conventional Banks. Journal of Accounting and Investment, 18(1). https://doi.org/10.18196/jai.18161
Yoanita, FD, & Khairunnisa, K. (2021). The Effect of Firm Size, Liquidity, and Income Smoothing on Earnings Quality. Journal of Business Accounting, 19(2). https://doi.org/10.24167/jab.v19i2.3671
Agus Petra, B., Rindy Citra Dewi, Fatma Ariani, & Bianda Quinta Syofnevil. (2020). The Effect of Earnings Persistence and Inter-Period Tax Allocation on Earnings Quality with Company Size as a Moderating Variable (Empirical Study of LQ45 Companies Listed on the Indonesia Stock Exchange for the 2014-2018 Period). Journal of Information Systems Management Economics, 1(4). https://doi.org/10.31933/jemsi.v1i4.115
Ananda, R., & Ningsih, ES (2016). The Effect of Liquidity, Institutional Ownership, and Company Size on Earnings Quality (In Manufacturing Companies Listed on the Indonesia Stock Exchange 2010-2014). Scientific Journal of Accounting Economics Students (JIMEKA), 1(2).
Andalawestyas, M., & Ariyanti, T. (2019). The Impact of Income Smoothing on Earnings Quality and Audit QualityAs a Moderating Variable. Methodist Journal of Accounting and Finance, 2(2).
Ani, S. (2018). The Effect of Earnings Volatility, Income Smoothing, Good Corporate Governance, and Company Size on Earnings Quality (A Study of Islamic Commercial Banks Listed on the Indonesia Stock Exchange for the 2011-2016 Period). Unila Digital Repository, Faculty of Social and Political Sciences, University of Lampung.
Arista, KFC, Asana, GHS, & Dewi, TK (2023). The Effect of Leverange, Profitability, and Company Size on Earnings, Management. Journal of Accounting Research, 5(1). https://doi.org10.51713/jarac.v5i1.103
Aryanti, Inne, Kristanti, FT, & H,H. (2017). Intitutional Ownership, Managerial Ownership, and Audit Quality To Management Profit. Journal Research Accoumtancy Contemporary, 9(2). https://doi.org/10.23969/jrak.v9i2.580
Ashma, F.U., & Rahmawati, E. (2019). The Effect of Earnings Persistence, Book-Tax Differences, Investment Opportunity Set, and Capital Structure on Earnings Quality with Accounting Conservatism as a Moderating Variable (Empirical Study of Service Companies Listed on the IDX for the 2015-2017 Period). Indonesian Accounting and Business Review, 3(2). https://doi.org/10.18196/rab.030246
Ayem, S., & Lori, EE (2020). The Effect of Accounting Conservatism, Interperiod Tax Allocation, and Investment Opportunity Set on Earnings Quality. Scientific Journal of Accounting and Humanities, 10(2). https://doi.org/10.23887/jiah.v10i2.25438
Azizah, & Khairudin. (2023). The Influence of Accounting Conservatism and Good Corporate Governance on the Quality of Profit. Compartment: Journal Scientific Accountancy, 20(2). https://doi.org/10.30595/kompartemen.v20i2.13396
Azizah, VN, & Asrori. (2022). The Effect of Company Size, Leverage, and Liquidity on Earnings Quality with Profitability as a Moderating Variable. Owner, 6(1). https://doi.org/10.33395/owner.v6i1.712
Baseri, M., Ranjbar, A., & Khademi, S. (2013). Comparative investigation of income smoothing and earning quality on firm valuation of listed companies in Tehran stock exchange. Advances in Environmental Biology, 7(10).
Delkhosh, M., & Sadeghi, M. (2017). The effect of accounting conservatism and earnings management on earnings quality. International Journal of Accounting and Economics Studies, 5(2). https://doi.org/10.14419/ijaes.v5i2.8454
Delvira, M., & Nelvirita. (2013). The Effect of Systematic Risk, Leverage, and Earnings Persistence on the Earnings Response Coefficient (ERC). WRA Journal, 1(1).
Dewi, FR, & Fachrurrozie, F. (2021). The Effect of Company Size, Profitability, Leverage, Managerial Ownership, and Institutional Ownership on Earnings Quality. Business and Economic Analysis Journal, 1(1). https://doi.org/10.15294/beaj.v1i1.30141
Elianan, Salfadri, & Melya, DN (2021). The Effect of Earnings Persistence, Capital Structure, and Firm Size on Earnings Quality. Pareso Journal, 3(1).
Iqbal, Z., Khan, M.Y., Awan, T., & Javed, A. (2019). Impact of Conservatism and Earnings Management on Earning Quality: Evidence from Pakistani Listed Firms. Kashir Economic Review Journal, 28(2).
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4). https://doi.org/10.1016/0304-405X(76)90026-X
Kepramareni, P., Pradnyawati, SO, & Swandewi, NNA (2021). Earnings Quality and Influencing Factors (Case Study of Manufacturing Companies 2017-2019). DISCOURSE ON ECONOMY (Journal of Economics, Business, and Accounting), 20(2). https://doi.org/10.22225/we.20.2.2021.170-178
Kurniawan, E., & Aisah, SN (2020). The Effect of Investment Opportunity Set, Conservatism, and Profit Growth on Earnings Quality in Manufacturing Companies in Indonesia. AKRUAL: Journal of Accounting and Finance, 2(1). https://doi.org/10.34005/akrual.v2i1.1044
Lubis, AF, & Sari, SP (2024). The Effect of Earnings Persistence, Potential Profit, Capital Structure, and Growth Opportunities on Earnings Quality. Journal of Economics and Technology Management (EMT) KITA.
Magdalena, V., & Trisnawati, E. (2022). The Effect of Profitability, Liquidity, Accounting Conservatism, and Intellectual Capital on Earnings Quality. Journal of Economics, 27(03). https://doi.org/10.24912/je.v27i03.888
Marpaung, EI (2019). The Effect of Leverage, Liquidity, and Company Size as Moderating Variables on Earnings Quality. Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), 1(1). https://doi.org/10.28932/jafta.v1i1.1524
Masmoudi, W.A., & Boujelbène, Y. (2014). The relationship between ownership structure and earnings quality in the French context. International Journal of Accounting and Economics Studies, 2(2). https://doi.org/10.14419/ijaes.v2i2.2532
Murniati, T. (2019). Factors affecting profit quality in manufacturing companies listed on Indonesia Stock Exchange 2012-1016. The Indonesian Accounting Review, 9(1). https://doi.org/10.14414/tiar.v9i1.1674
Novieyanti, IA, & Kurnia. (2016). The Influence of Good Corporate Governance Mechanisms on Earnings Quality in Manufacturing Companies. Journal of Accounting Science and Research, 5(11).
Octaviani, G., Budiman, NA, & Salisa, NR (2023). Exploring Earnings Quality: The Role of Firm Size, Liquidity, Income Smoothing, Tax Aggressiveness, and Earnings Volatility. Accounting Student Research Publication (PRIMA), 4(2).
Pratiwi, W., & Pralita, T. (2021). The Influence of Corporate Governance Mechanism, Accounting Conservatism, And Company Size on Earnings Quality. Journal of Economics, Finance and Management Studies, 4(1).
Purnamasari, E., & Fachrurrozie. (2020). The Effect of Profitability, Leverage, and Size on Earnings Quality with Independent Commissioners as Moderating Variable. Accounting Analysis Journal, 9(3).
Ramadan, IZ (2015). Earnings Quality Determinants of the Jordanian Manufacturing Listed Companies. International Journal of Economics and Finance, 7(5). https://doi.org/10.5539/ijef.v7n5p140
Rizqi, A., Murdayanti, Y., & Utaminingtyas, TH (2020). The Effect of Earnings Persistence, Growth Opportunities, and Income Smoothing on Earnings Quality. Journal of Accounting, Taxation, and Auditing, 1(1). https://doi.org/10.21009/japa.0101.07
Rohmansyah, B., Gunawan, I., Pambudi, JE, & Fitria, SN (2022). The Effect of Company Size, Capital Structure, Liquidity, Profitability, and Investment Opportunity Set on Earnings Quality. Journal of Accounting, Muhammadiyah University of Tangerang, 2(2). https://doi.org/10.30651/stb.v2i2.15246
Sasongko, YJ, Azizah, SN, Wahyuni, S., & Hapsari, I. (2021). The Efficiency Of Earning Volatility, Income Smoothing And Earning Persistence On Earning Quality. Review of Applied Accounting Research (RAAR), 1(1). https://doi.org/10.30595/raar.v1i1.11719
Savitri, E. (2016). Accounting Conservatism: Measurement Methods, Empirical Review, and Influencing Factors. In Pustaka Sahila Yogyakarta (Vol. 1).
Soly, N., & Wijaya, N. (2018). Factors influencing earnings quality in manufacturing companies. Journal of Business and Accounting, 19(1). https://doi.org/10.34208/jba.v19i1.64
Sudarno, Renaldo, N., & Suyono, MBHATJ (2022). Financial Research Theory. In Angewandte Chemie International Edition, 6(11), 951–952. (Literasi Nusantara, Vol. 3, Issue 1).
Suhartono, S., & Hendraswari, V. (2020). Analysis of Income Smoothing Determinants: An Eckel Index Approach. Journal of Accounting and Taxation, 21(01). https://doi.org/10.29040/jap.v21i1.1064
Telaumbanua, SWK, & Purwaningsih, E. (2022). The Effect of Leverage, Profitability, Liquidity, and Company Size on Earnings Quality. JIIP - Scientific Journal of Educational Sciences, 5(9). https://doi.org/10.54371/jiip.v5i9.868
Tinenti, RVJ, & Nugrahanti, YW (2023). The effect of investment opportunity set (IOS), managerial ownership, and institutional ownership on earnings quality. Entrepreneurship Business Management Accounting (E-BISMA). https://doi.org/10.37631/ebisma.v4i2.1122
Watts, R.L. (2003). Conservatism in accounting part I: Explanations and implications. Accounting Horizons, 17(3). https://doi.org/10.2308/acch.2003.17.3.207
Wijayanti, R., & Diyanti, V. (2017). The Effect of Earnings Volatility, Income Smoothing, and Corporate Governance on the Earnings Quality of Sharia and Conventional Banks. Journal of Accounting and Investment, 18(1). https://doi.org/10.18196/jai.18161
Yoanita, FD, & Khairunnisa, K. (2021). The Effect of Firm Size, Liquidity, and Income Smoothing on Earnings Quality. Journal of Business Accounting, 19(2). https://doi.org/10.24167/jab.v19i2.3671
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2025-12-31
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