Buhali, Felicia (2021) The influence of managerial ownership and accounting conservatism on quality of earnings with the institutional ownership as moderating variable in consumer goods companies listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Among the information contained in financial statements, earnings represents the most important accounting information. Given the importance of earnings informations, oftentimes it motivates managers to pursue every possible ways trying to prepare appealing earnings number. Therefore, appealing earnings do not necessarily ensure the quality of earnings and these issues have received much attention by the financial statement users. Accounting conservatism appears to be the ideal principle in overcoming the problem. Besides that, ownership structure such as managerial ownership and institutional ownership may be used to alleviate the conflict of interest between the agency and the principal.Thus, this study aims to investigate the influence of managerial ownership and accounting conservatism to the quality of earnings with the institutional ownership as the moderating variable in listed consumer goods industry companies in Indonesia Stock Exchange from 2016 to 2019 . This research is conducted by using quantitative research method with the population of 54 companies. The total samples of 52 are obtained using purposive sampling method. Based on the research results and analysis using SPSS 25 indicate that: Managerial ownership has a negative relationship but no significant influence on quality of earnings. Accounting conservatism has a positive and significant influence on quality of earnings. Institutional ownership significantly moderate the influence of accounting conservatism on quality of earnings. It is concluded that there are some other factors that may influence the quality of earnings, which is yet to be discussed in this research. / Di antara informasi yang terkandung dalam laporan keuangan, labamerepresentasikan informasi akuntansi yang paling penting. Pentingnya informasi laba seringkali memotivasi manajer untuk melakukan segala caradalam mempersiapkan angkalaba yang menarik. Oleh karena itu, laba yang menarik belum tentu menjamin kualitas laba dan masalah ini telah mendapat banyak perhatian oleh pengguna laporan keuangan. Konservatisme akuntansi hadir sebagai prinsip yang ideal dalam mengatasi masalah ini. Selain itu,kepemilikan manajerial dan kepemilikan institusional dapat juga digunakan untuk mengurangi konflik kepentingan antara agen dan prinsipal. Dengan demikian, penelitian ini bertujuan untuk menyelidiki pengaruh kepemilikan manajerial dan konservatisme akuntansi terhadap kualitas laba dengan kepemilikan institusional sebagai variabel pemoderasi pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia dari 2016 hingga 2019. Penelitian ini dilakukan dengan menggunakan metode penelitian kuantitatif dengan populasi 54 perusahaan. Total 52 sampel diperoleh dengan menggunakan metode purposive sampling. Hasil penelitian dan analisis dengan menggunakan SPSS 25 menunjukksn bahwa: Kepemilikan manajerial memiliki hubungan negatif namun tidak signifikan terhadap kualitas laba. Konservatisme akuntansi memiliki hubungan positif dan signifikan terhadap kualitas laba. Kepemilikan institusional memoderasi hubungan konservatisme akuntansi terhadap kualitas laba secara signifikan. Dapat disimpulkan bahwa ada beberapa faktor lain yang dapat mempengaruhi kualitas laba.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | managerial ownership; accounting conservatism; quality of earnings; institutional ownership | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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Depositing User: | Users 18945 not found. | ||||||||
Date Deposited: | 17 Aug 2021 06:00 | ||||||||
Last Modified: | 12 Jan 2022 09:18 | ||||||||
URI: | http://repository.uph.edu/id/eprint/41649 |
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