Analisis pengaruh conditional conservatism terhadap earnings quality dengan corporate governance sebagai variabel moderasi

Puteri, Gilda Anindita and Jennifer, Jennifer and Wijayanti, Venny (2019) Analisis pengaruh conditional conservatism terhadap earnings quality dengan corporate governance sebagai variabel moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Kualitas laba dapat merefleksikan kebenaran laba yang disajikan di dalam laporan keuangan perusahaan dan menjadi alat untuk memprediksi laba yang akan didapatkan di masa yang akan datang. Tujuan penelitian ini adalah untuk menguji pengaruh conditional conservatism terhadap earnings quality dengan corporate governance sebagai variabel moderasi. Populasi pada penelitian ini adalah perusahaan yang bergerak di sektor pertambangan dan terdaftar di Bursa Efek Indonesia pada periode 2016 sampai 2018. Sampel yang digunakan dalam penelitian ini berjumlah 49 perusahaan dengan data penelitian berjumlah 130 data yang telah memenuhi kriteria yang ditetapkan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan menggunakan teknik dokumentasi, yaitu mengumpulkan laporan keuangan yang dipublikasikan untuk memperoleh data yang digunakan di dalam penelitian. Hasil penelitian yang dilakukan menunjukkan bahwa tidak terdapat pengaruh baik antara conditional conservatism terhadap earnings quality maupun corporate governance terhadap earnings quality. Selain itu, hasil penelitian ini juga menunjukkan bahwa corporate governance tidak mempengaruhi hubungan antara conditional conservatism dan earnings quality./ Earnings quality can reflect the real earnings that is presented in the company’s financial report and being a tool to predict the future earnings that company is going to get. The research aims to examine the impact of conditional conservatism towards earnings quality with corporate governance as the moderating variable. The population in this research are mining sector companies listed in Indonesia Stock Exchange period 2016 until 2018. The writer used 49 companies with a total of 130 observations that fulfill the standards based on purposive sampling method. Data collection is done by using documentation techniques, which collect published financial statement to obtain data used in this research. The result of this research shows that there is no impact between conditional conservatism towards earnings quality and corporate governance towards earnings quality. Moreover, the result of this research also shows that corporate governance can not affect the relationship between conditional conservatism and earnings quality.

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