Implikasi Corporate Governance, Investment Opportunity Set, Firm Size, Dan Leverage Terhadap Earnings Quality

Authors

  • Augustpaosa Nariman Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
  • Margarita Ekadjadja Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

DOI:

https://doi.org/10.24912/je.v23i1.332
Keywords: institutional shareholding, board size, board independence, investment opportunity set, firm size, leverage, earnings quality

Abstract

The profit of a company is used by creditor and investor to evaluate the performance of the management, estimate earnings power, and to predict future profit. Earning qualityis measured from the accrual. A company with high accrual is indicating that the quality of company profit is low, and vice versa. According to Chan,et al. (2001) profit quality in the financial report will increase company value which is reflected in the stock return. Purpose of the this research is to understand the impact of variable ofinstitutional shareholding, board size, board independence, investment opportunity set, firm size, and leverageto theearnings quality. This research is using manufacturing industry that was listed in the Indonesian stock exchange during the period of 2013-2016,sample is taken using the purposive samplin technique.Based on analysis result and research is done using double linear regression with the eviews 9.0 software, we can conclude that there is a significant positive influence between institutional shareholding, board size, board independence, investment opportunity set, firm size, and leverageto the earnings quality. While leverage has insignificant influence to the earnings qualitymeasured with Discretionary Accruals (DACCR).


Author Biographies

Augustpaosa Nariman, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

augustpaosa@fe.untar.ac.id

Margarita Ekadjadja, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

margaritae@fe.untar.ac.id

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Published

2018-03-22

How to Cite

Augustpaosa Nariman, & Margarita Ekadjadja. (2018). Implikasi Corporate Governance, Investment Opportunity Set, Firm Size, Dan Leverage Terhadap Earnings Quality. Jurnal Ekonomi, 23(1), 33–47. https://doi.org/10.24912/je.v23i1.332

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