Cash Holding, Leverage, Political Connections, and Earnings Quality:The Moderating Role of Corporate Social Responsibility

Rashidi Amin; Amrie Firmansyah

doi:10.24815/jdab.v10i1.26552

Cash Holding, Leverage, Political Connections, and Earnings Quality:The Moderating Role of Corporate Social Responsibility

Rashidi Amin, Amrie Firmansyah

Abstract

This study aims to examine the influence of cash holding, leverage and political connections (CSR) on earnings quality. In addition, the moderating role of corporate social responsibility in the relationship between the variables also examined. Data were collected from financial statements and sustainability reports of Indonesian manufacturing companies, listed on the Indonesia Stock Exchange (IDX). Data were derived from the Indonesian stock exchange website and the company's official website. Using purposive sampling method, 424 firm-year observations between 2017 and 2020 were analyzed using multiple linear regression analysis for panel data. The results of this study reveal that cash holding is negatively associated with earnings quality, while leverage is positively associated with earnings quality, and political connections are not associated with earnings quality. Furthermore, CSR does not have a role in weakening the negative effect of cash holding, leverage and political connections on earnings quality.

Keywords

Capital structure; cash holding; earnings quality; leverage; political connections

Full Text:

PDF

References

Agustina, C., & Mulyani, S. D. (2017). Pengaruh remunerasi dewan direksi, leverage dan efektivitas komite audit terhadap kualitas laba dengan ukuran perusahaan sebagai variabel moderasi. Jurnal Akuntansi Trisakti, 4(2), 227–244. https://doi.org/10.25105/jat.v4i2.5245

Ahmar, N., Rokhmania, N., & Samekto, A. (2016). Model manajemen laba akrual dan riil berbasis implementasi international financial reporting standards. Jurnal Akuntansi & Investasi, 17(1), 79–92. https://doi.org/10.18196/jai.2016.0046.

Al-Shar, O. Z. A.-K., & Dongfang, Q. (2017). Evaluations on the earning quality of listed firms in Jordan. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(4), 21–32. https://doi.org/10.6007/ijarafms/v7-i4/3400

Amertha, I. S. P., Ulupui, I. G. K. A., & Putri, I. G. A. M. A. D. (2014). Analysis of firm size, leverage, corporate governance on earnings management practices (Indonesian evidence). Journal of Economics, Business, and Accountancy Ventura, 17(2), 259 – 268. https://doi.org/10.14414/jebav.v17i2.308

Anggraeni, M. D. (2011). Agency theory dalam perspektif Islam. Jurnal Hukum Islam, 9(2), 2 72-2 88. https://e-journal.iainpekalongan.ac.id/index.php/jhi/article/view/593

Anggrainy, L., & Priyadi, M. P. (2019). Pengaruh struktur modal, pertumbuhan laba, kualitas audit, dan ukuran perusahaan terhadap kualitas laba. Jurnal Ilmu dan Riset Akuntansi, 8(6), 2–20.

Aningrum, D. P., & Muslim, A. I. (2021). Pengaruh investment opportunity set dan penerapan good corporate governance terhadap kualitas laba. Wahana Riset Akuntansi, 8(2), 156. https://doi.org/10.26593/be.v19i1.1366.53-70

Ardilla, A., & Nuswantara, D. A. (2021). The influences of corporate governance and intellectual capital on earning quality in Indonesian public listed companies. Review of Business, Accounting & Finance, 01(04), 328–342.

Armadiyanti, P., & Iswati, S. (2019). Corporate political connection and audit quality. Jurnal Akuntansi dan Keuangan Indonesia, 16(2), 122–140. https://doi.org/10.21002/jaki.2019.07

Asadanie, N. K., & Venusita, L. (2020). Pengaruh koneksi politik terhadap penghindaran pajak. INVENTORY: Jurnal Akuntansi, 4(1), 14–21. https://doi.org/10.25273/inventory.v4i1.6296

Aslam, E., Kalim, R., & Fizza, S. (2019). Do cash holding and corporate governance structure matter for the performance of firms? Evidence from KMI 30- and KSE 100-Indexed firms in Pakistan. Global Business Review, 20(2), 313–330. https://doi.org/10.1177/0972150918825202

Ayem, S., & Lori, E. E. (2020). Pengaruh konservatisme akuntansi, alokasi pajak antar periode, dan investment opportunity set terhadap kualitas laba. Jurnal Ilmiah Akuntansi dan Humanika, 10(2), 235–244. https://doi.org/10.23887/jiah.v10i2.25438

Aziz, A. J., & Faisol, D. A. (2018). Pengaruh corporate social responsibility terhadap kualitas laba: studi empiris pada perusahaan-perusahaan selain industri keuangan yang terdaftar di BEI. Jurnal Akunida, 3, 1–20. https://doi.org/10.30997/jakd.v4i1.1384

Bangun, N., & Natsir, K. (2022). The effect of operating cash flow, net working capital, and earning quality on cash holding of consumer goods companies. The Tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021), 653, 405–411. https://doi.org/10.2991/aebmr.k.220501.061

Beck, D., & Storopoli, J. (2021). Cities through the lens of stakeholder theory: A literature review. Cities, 118, 103377. https://doi.org/10.1016/j.cities.2021.103377

Belot, F., & Serve, S. (2018). Earnings quality in private smes: Do CEO demographics matter? Journal of Small Business Management, 56(00), 323–344. https://doi.org/10.1111/jsbm.12375

Bozzolan, S., Fabrizi, M., Mallin, C. A., & Michelon, G. (2015). Corporate social responsibility and earnings quality: international evidence. International Journal of Accounting, 50(4), 361–396. https://doi.org/10.1016/j.intacc.2015.10.003

Cahyani, E. P. A., & Khafid, M. (2020). The role of accounting conservatism in moderating the determinants of earning quality. Jurnal Dinamika Akuntansi, 12(1), 46–54. https://doi.org/10.15294/jda.v12i1.24482

Charisma, O. W., & Suryandari, D. (2021). Analisis pengaruh likuiditas, ukuran perusahaan, dan konservatisme akuntansi terhadap kualitas laba dengan profitabilitas sebagai variabel moderasi. Jurnal Akuntansi Bisnis, 19(2), 221–234. https://doi.org/10.24167/jab.v19i2.3656

Cheng, P., Man, P., & Yi, C. H. (2011). The impact of product market competition on earnings quality. Accounting and Finance, 53(1), 137–162. https://doi.org/10.1111/J.1467-629X.2011.00457.X

Darmayanti, Y., Kassim, A. A. M., & Suryadimal, S. (2020). The political connections and earnings quality in Indonesia: a survey literature. Akuntabilitas, 14(1), 1–12. https://doi.org/10.29259/ja.v14i1.10719

Davita, N., Prajaningtyas, W., & Firmansyah, A. (2022). Peran moderasi kebijakan utang pada hubungan pengungkapan keberlanjutan dan nilai perusahaan. Jurnal Akuntansi, 14(1), 82–99. https://doi.org/10.28932/jam.v14i1.4582

de Morais, C. E., Paschoiotto, W. P., Bernardes, L. dos S., Sehnem, S., & Salgueirinho de Andrade Guerra, J. B. (2022). Finance sustainable supply chain: An analysis looking for B corporations and agency theory. Environmental Quality Management, 31(3), 187–199. https://doi.org/10.1002/tqem.21771

Dewi, F. R., & Fachrurrozie, F. (2021). Pengaruh ukuran perusahaan, profitabilitas, leverage, kepemilikan manajerial, dan kepemilikan institusional terhadap kualitas laba. Business and Economic Analysis Journal, 1(1), 1–13. https://doi.org/10.15294/beaj.v1i1.30141

Dewi, I. G. A. S., Endiana, I. D. M., & Arizona, I. P. E. (2020). Pengaruh leverage, investment opportunity set (ios), dan mekanisme good corporate covernance terhadap kualitas laba pada perusahaan manufaktur di bursa efek Indonesia. Jurnal Kharisma, 2(1), 125–136.

Dong, J. Q., Karhade, P. P., Rai, A., & Xu, S. X. (2021). How firms make information technology investment decisions: toward a behavioral agency theory. Journal of Management Information Systems, 38(1), 29–58. https://doi.org/10.1080/07421222.2021.1870382

Elfreda, V., & Kristanto, A. B. (2020). Manajemen laba dan kas di tangan: efek moderasi dari kendala keuangan. Performance: Jurnal Bisnis & Akuntansi, 10(2), 97–111. https://doi.org/10.24929/feb.v10i2.1215

Erawati, T., & Sari, S. A. (2021). Pengaruh profitabilitas, likuiditas dan kebijakan dividen terhadap kualitas laba: studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2017-2019. Jurnal Ilmiah Akuntansi, 12(1), 80–94. https://unibba.ac.id/ejournal/index.php/akurat/article/view/392

Fadlli, M. E., & Khairunnisa, K. (2020). The effect of cash holding, firm size, and financial leverage to earning management in state-owned enterprises (SOEs). Journal of Accounting Auditing and Business, 3(1), 91–101. https://doi.org/10.24198/jaab.v3i1.25462

Farinha, J., Mateus, C., & Soares, N. (2018). Cash holdings and earnings quality: evidence from the Main and Alternative UK markets. International Review of Financial Analysis, 56, 238–252. https://doi.org/10.1016/j.irfa.2018.01.012

Fauziah, F. E., & Marissan, I. (2014). Pengaruh corporate social responsibility (csr) terhadap kualitas laba dengan corporate governance sebagai variabel moderating. Jurnal Akuntansi dan Auditing, 11(1), 39–61. https://doi.org/10.14710/jaa.11.1.39-61

Fauzie, F. R., Wijayanti, A., & Siddi, P. (2020). Faktor-faktor yang mempengaruhi cash holding. Jurnal Riset Akuntans, 12(1), 25–40. https://doi.org/10.34010/jra.v12i1.2659

Firmansyah, A., & Ardiansyah, R. (2020). Bagaimana praktik manajemen laba dan penghindaran pajak sebelum dan setelah pandemi Covid-19 di Indonesia? Bina Ekonomi, 24(2), 31–51. https://doi.org/10.26593/be.v24i1.5075.87-106

Firmansyah, A., Arham, A., Qadri, R. A., Wibowo, P., Irawan, F., Kustiani, N. A., Wijaya, S., Andriani, A. F., Arfiansyah, Z., Kurniawati, L., Mabrur, A., Dinarjito, A., Kusumawati, R., & Mahrus, M. L. (2022). Political connections, investment opportunity sets, tax avoidance: does corporate social responsibility disclosure in Indonesia have a role? Heliyon, 8(8). https://doi.org/10.1016/j.heliyon.2022.e10155

Fitri, F., Haryetti, H., & Roslaini, R. (2021). The influence of financial distress, good corporate governance (GCG) and disclosures corporate sosial responsibility (CSR) to earning management. Journal of Xidian University, 15(4), 449–461. https://doi.org/10.37896/jxu15.4/046

Freeman, R., & Dmytriyev, S. (2017). Corporate social responsibility and stakeholder theory: learning from each other. Symphonya. Emerging Issues in Management, 1, 7–15. https://doi.org/10.4468/2017.1.02freeman.dmytriyev

Freeman, R. E. (1984). Strategic management: a stakeholder approach. In Pitman series in business and public policy CN - HD30.28 .F73 1984. Pitman.

Ghofir, A., & Yusuf, Y. (2020). Effect of firm size and leverage on earning management. Journal of Industrial Engineering & Management Research, 1(3), 218–225. https://doi.org/10.7777/jiemar.v1i3.81

Ginting, S. (2017). Pengaruh profitabilitas, likuiditas dan ukuran perusahaan terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia. Jurnal Wira Ekonomi Mikroskil, 7(2), 227–236. https://doi.org/10.55601/jwem.v7i2.522

Guo, Y., Jung, B., & Yang, Y. S. (2019). On the nonlinear relation between product market competition and earnings quality. Accounting and Business Research, 49(7), 818–846. https://doi.org/10.1080/00014788.2019.1586515

Habbash, M., & Haddad, L. (2020). The impact of corporate social responsibility on earnings management practices: evidence from Saudi Arabia. Social Responsibility Journal, 16(8), 1073–1085. https://doi.org/10.1108/SRJ-09-2018-0232

Hadi, N., Sheila, S., Firmansyah, A., & Trisnawati, E. (2021). Respon pasar atas pengungkapan keberlanjutan pada perusahan perbankan di indonesia: peran ukuran perusahaan. Bina Ekonomi, 25(2), 97–111. https://doi.org/10.26593/be.v25i2.5339.97-111

Harymawan, I., & Nowland, J. (2016). Political connections and earnings quality: How do connected firms respond to changes in political stability and government effectiveness? International Journal of Accounting and Information Management, 24(4), 339–356. https://doi.org/10.1108/IJAIM-05-2016-0056

Helina, H., & Permanasari, M. (2018). Faktor-faktor yang mempengaruhi kualitas laba pada perusahaan manufaktur. Jurnal Bisnis dan Akuntansi, 19(1), 47–55. https://doi.org/10.34208/jba.v19i1.64

Hörisch, J., Schaltegger, S., & Freeman, R. E. (2020). Integrating stakeholder theory and sustainability accounting: A conceptual synthesis. Journal of Cleaner Production, 275. https://doi.org/10.1016/j.jclepro.2020.124097

Husna, Y. N., & Haryanto. (2019). Pengaruh siklus hidup perusahaan dan corporate social responsibility terhadap kebijakan cash holding dengan diversifikasi geografis sebagai variabel moderasi. Jurnal Ilmiah Akuntansi, 4(2), 223–251. https://doi.org/10.23887/jia.v4i2.19419

Hutasoit, S., Harahap, K., & Huda Nst, A. (2020). Pengaruh corporate social responsibility terhadap earning quality pada perusahaan. Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 8(1), 1–11. https://doi.org/10.24114/jakpi.v8i1.19134

Imaniyah, R. A. M. I. S., & Maulita, D. (2021). Profit growth, size, liquidity and investment opportunity set on earnings quality (studi empiris pada perusahaan manufaktur sektor consumer goods industry yang terdaftar di Bursa Efek Indonesia periode 2015-2019). Seminar Nasional Ekonomi Dan Bisnis 2021, 16–30. https://doi.org/10.32528/psneb.v0i0.5151

Iskandrani, M., Hamad, A., Yaseen, H., AlZoubi, T., & Almaharmeh, M. (2020). Earnings quality and cash holdings of listed firms in Jordan. Academy of Accounting and Financial Studies Journal, 24(6), 1–10.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X

Jouber, H. (2020). Corporate social responsibility and earnings quality: do institutional features matter? Journal of Global Responsibility, 11(1), 54–92. https://doi.org/10.1108/JGR-04-2019-0041

Kantudu, A. S., & Gololo, I. A. (2020). Corporate sosial responsibility and earnings management: measurement approach review. Journal of Accounting Research, Organization and Economics, 3(2), 182–195. https://doi.org/10.24815/jaroe.v3i2.17706

Kepramareni, P., Pradnyawati, S. O., & Swandewi, N. N. A. (2021). Kualitas laba dan faktor-faktor yang berpengaruh (studi kasus pada perusahaan manufaktur tahun 2017-2019). Wacana Ekonomo: Jurnal Ekonomi, Bisnis dan Akuntansi, 20(2), 170–178. https://doi.org/10.22225/we.20.2.2021.170-178

Khaiyat, M. D. (2016). Indikasi manajemen laba melalui akrual diskresioner pada perusahaan telekomunikasi di bursa efek Indonesia. Jurnal Akuntansi, 1(2), 10–23.

Kirana, M. N., & Wahyudi, S. (2016). Analisis pengaruh corporate governance dan leverage terhadap kinerja keuangan perusahaan dengan ukuran perusahaan sebagai variabel kontrol (studi kasus pada perusahaan wholesale dan retail trade yang terdaftar di BEI tahun 2010-2014). Diponegoro Journal of Management, 5(4), 1–12.

Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197. https://doi.org/10.1016/j.jacceco.2004.11.002

Kurniawan, C., & Suryaningsih, R. (2019). Pengaruh konservatisme akuntansi, debt to total assets ratio, likuiditas, profitabilitas, dan ukuran perusahaan terhadap kualitas laba. Equity, 21(2), 163–180. https://doi.org/10.34209/equ.v21i2.642

Kusuma, A. A., & Aryani, Y. A. (2020). Corporate social responsibility dan kinerja perusahaan (studi pada perusahaan manufaktur yang listing di BEI tahun 2016-2017). Jurnal Akuntansi dan Bisnis, 20(1), 91. https://doi.org/10.20961/jab.v20i1.406

Kusumaningtyas, M., & Farida, D. N. (2016). The influence of audit committee and ownership structure on earnings management. Jurnal Dinamika Akuntansi, 8(1), 1–13. https://doi.org/10.15294/jda.v8i1.9114

Laoli, A. N., & Herawaty, V. (2019). Pengaruh profitabilitas, growth, leverage, operating cycle dan prudence terhadap kualitas laba dengan firm size sebagai variabel moderasi. In Seminar Nasional Cendekiawan ke (Vol. 5).

Li, A., & Xia, X. (2018). Are controlling shareholders influencing the relationship between csr and earnings quality? Evidence from Chinese listed companies. Emerging Markets Finance and Trade, 54(5), 1047–1062. https://doi.org/10.1080/1540496X.2018.1434070

Liao, Z., Zhang, W., & Tao, X. (2020). The impact of political connection on earnings management in china’s private enterprises. International Business Research, 13(6), 128. https://doi.org/10.5539/ibr.v13n6p128

Lin, K. Z., Mills, L. F., Zhang, F., & Li, Y. (2018). Do political connections weaken tax enforcement effectiveness? Contemporary Accounting Research, 35(4), 1941–1972. https://doi.org/10.1111/1911-3846.12360

Marisatusholekha, & Budiono, E. (2015). Pengaruh komisaris independen, reputasi kap, persistensi laba, dan struktur modal terhadap kualitas laba: studi pada perusahaan telekomunikasi yang terdaftar di bursa efek Indonesia Tahun 2009-2013. Bina Ekonomi, 19(1), 53–70. https://doi.org/10.26593/be.v19i1.1366.53-70

Mehrani, S., Moradi, M., & Eskandar, H. (2017). Institutional ownership type and earnings quality: evidence from Iran. Emerging Markets Finance and Trade, 53(1), 54–73. https://doi.org/10.1080/1540496X.2016.1145114

Mergia, R., Sulistyo, S., & Setiyowati, S. W. (2021). Pengaruh kepemilikan manajerial, kepemilikan institusional, profitabilitas dan manajemen laba terhadap kualitas laba. Jurnal Riset Mahasiswa Akuntansi, 9(1), 1–9. https://doi.org/10.21067/jrma.v9i1.5471

Munandar, A., Triyana, E., Amin, R., Putri, R. S. E., & Rosmina, R. (2021). Analisis program CSR dalam sustainability report berdasarkan GRI Standards (Studi empiris pada perusahaan sub industri konstruksi bangunan). Jurnal iImiah Manajemen, Ekonomi, dan Akuntansi, 5(3), 2727–2746. https://doi.org/10.31955/mea.v5i3.1740

Murniati, T. (2019). Factors affecting profit quality in manufacturing companies listed on Indonesia Stock Exchange 2012-1016. The Indonesian Accounting Review, 9(1), 85–98. https://doi.org/10.14414/tiar.v9i1.1674

Murniati, T., Sastri, I. I. D. A. . M., & Rupa, I. W. (2018). Faktor-faktor yang mempengaruhi kualitas laba pada perusahaan manufaktur yang terdaftar di BEI Tahun 2012-2016. Jurnal KRISNA: Kumpulan Riset Akuntansi, 10(1), 89–101.

Muttakin, M. badrul, Mihret, D. G., & Khan, A. (2018). Corporate political connection and corporate social responsibility disclosures: a neopluralist hypothesis and empirical evidence. Accounting, Auditing & Accountability Journal, 34(1), 1–5. https://doi.org/10.1108/AAAJ-06-2015-2078

Nalarreason, K. M., T, S., & Mardiati, E. (2019). Impact of leverage and firm size on earnings management in Indonesia. International Journal of Multicultural and Multireligious Understanding, 6(1), 19. https://doi.org/10.18415/ijmmu.v6i1.473

Nariman, A., & Ekadjaja, M. (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

Natasha, V., & Bangun, N. (2020). Pengaruh bid ask spread, leverage, firm size terhadap earning management. Jurnal Paradigma Akuntansi, 2(2), 863–872. https://doi.org/10.24912/jpa.v2i2.7669

Octaviani, K., & Suhartono, S. (2021). Peran kualitas laba dalam memediasi pengaruh konservatisme akuntansi terhadap nilai perusahaan. Jurnal Akuntansi Bisnis, 14(1), 38–57. https://doi.org/10.30813/jab.v14i1.2215

Pamungkas, P. A., Firmansyah, A., Qadri, R. A., Dinarjito, A., & Arfiansyah, Z. (2021). The role of integrated reporting in emerging market : earnings quality and debt maturity. Jurnal Manajemen, 25(3), 380–399. https://doi.org/10.24912/jm.v25i3.756

Permatasari, Y., Cahyadi, T. I. M., & Trisnaningsih, S. (2018). The impact of concentrated ownership structure on earning quality with political connection as a moderation. Nusantara Science and Technology Proceedings, 457–463. https://doi.org/10.11594/nstp.2019.0261

Pitria, E. (2017). Pengaruh kesempatan bertumbuh, leverage dan profitabilitas terhadap kualitas laba. Jurnal Akuntansi, 5(1), 1–19.

Polimpung, L. J. C. (2020). Pengaruh good corporate governance terhadap kualitas laba perusahaan (studi pada perusahaan sektor consumer goods dalam bursa efek Indonesia periode 2016-2018). Jurnal Akuntansi, 12(2), 215–222. https://doi.org/10.28932/jam.v12i2.2305

Poncowati, S. M., & Supatmi, S. (2021). Pengaruh tanggung jawab sosial terhadap manajemen laba dengan kepemilikan keluarga sebagai pemoderasi. Jurnal Riset Akuntansi & Perpajakan (JRAP), 8(01), 92–107. https://doi.org/10.35838/jrap.2021.008.01.08

Praptama, G. S., Hasibuang, H. F., & Firmansyah, A. (2022). Peran kebijakan utang dalam hubungan pengungkapan keberlanjutan dan nilai perusahaan. Jurnal STEI Ekonomi, 31(01), 65–75. https://doi.org/10.36406/jemi.v31i01.607

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, 04(01), 26–34. https://doi.org/10.47191/jefms/v4-i1-04

Purnamasari, E., & Fachrurrozie. (2020). The effect of profitability, leverage, and firm size on earnings quality with independent commissioners as moderating variable. Accounting Analysis Journal, 9(3), 173–178. https://doi.org/10.15294/aaj.v9i3.42067

Pusaka, S. (2017). Peluncuran GRI Standards 2018: membaca arah akuntabilitas masa depan. https://majalahcsr.id/peluncuran-gri-standards-2018-membaca-arah-akuntabilitas-masa-depan/

Putra, I. K. M. W., & Widanaputra, A. A. G. P. (2021). Good corporate governance memoderasi pengaruh earnings management dan likuiditas pada kualitas laba. E-Jurnal Akuntansi, 31(8), 2041. https://doi.org/10.24843/eja.2021.v31.i08.p13

Putri, M., & Naibaho, E. A. B. (2022). The influence of financial distress, cash holdings, and profitability toward earnings management with internal control as a moderating variable: the case of listed companies in ASEAN countries. Jurnal Akuntansi dan Keuangan Indonesia, 19(1), 120–138. https://doi.org/10.21002/jaki.2022.06

Ramadhan, R. (2017). Analisis faktor yang mempengaruhi manajemen laba pada perusahaan manufaktur yang tercatat di bei 1 (Prosiding Seminar Nasional dan Call For Paper Ekonomi dan Bisnis).

Reschiwati, R. (2016). Akuntansi perusahaan manufaktur. In Media. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1161530

Rey, A., Tuccillo, D., & Roberto, F. (2020). Earnings management and debt maturity: Evidence from Italy. Corporate Ownership and Control, 17(3), 179–186. https://doi.org/10.22495/cocv17i3art14

Rezaee, Z., Dou, H., & Zhang, H. (2020). Corporate social responsibility and earnings quality: Evidence from China. Global Finance Journal, 45(May), 100473. https://doi.org/10.1016/j.gfj.2019.05.002

Sadaa, A. M., Ganesan, Y., & Ahmed, M. G. (2020). The effect of earnings quality and bank continuity: the moderating role of ownership structure and CSR. Journal of Sustainable Finance and Investment, 0(0), 1–21. https://doi.org/10.1080/20430795.2020.1858690

Safii, H. M., Putry, N. A. C., & Suryanto. (2019). Pengaruh koneksi politik dan komite audit terhadap tax avoidance pada perusahaan manufaktur dan perusahaan utama yang terdaftar di Bursa Efek Indonesia pada Tahun 2013-2017. Jurnal Manajemen dan Kewirausahaan, 10(4), 1–16.

Safitri, R., & Afriyenti, M. (2020). Pengaruh ukuran perusahaan, likuiditas, dan konservatisme akuntansi terhadap kualitas laba. Jurnal Eksplorasi Akuntansi, 2(4), 3793–3807. https://doi.org/10.24036/jea.v2i4.319

Salma, N., & Riska, T. J. (2020). Pengaruh rasio leverage, likuiditas, profitabilitas terhadap kualitas laba perusahaan makanan minuman BEI. Competitive, 14(2), 84–95. https://doi.org/10.36618/competitive.v14i2.622

Saniamisha, I. M., & Jin, T. F. (2019). Faktor-faktor yang mempengaruhi manajemen laba pada perusahaan non keuangan di BEI. Jurnal Bisnis Dan Akuntansi, 21(1a-1), 59–72. https://doi.org/10.34208/jba.v21i1a-1.709

Sari, D. M., & Ardian, A. (2019). Cash holding, cash flow dan profitability: studi pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia. Jurnal Dinamika Akuntansi dan Bisnis, 6(1), 29–38. https://doi.org/10.24815/jdab.v6i1.12142

Setiawan, B. R. (2017). Pengaruh ukuran perusahaan,profitabilitas,likuiditas dan leverage terhadap kualitas laba pada perusahaan manufaktur industri barang konsumsi yang terdaftar di BEI. MENARA Ilmu, 11(77), 36–47. https://doi.org/10.33559/mi.v11i77.344

Silfi, A. (2016). Pengaruh pertumbuhan laba, struktur modal, likuiditas dan komite audit terhadap kualitas laba. Jurnal Valuta, 2(1), 17–26. https://journal.uir.ac.id/index.php/valuta/article/view/1138

Simanjuntak, S. F., & Wahyudi, A. S. (2017). Faktor-faktor yang mempengaruhi cash holding perusahaan. Jurnal Bisnis dan Akuntansi, 19(1a), 25–31. https://doi.org/10.35137/jabk.v8i2.544

Sriram, R. A., & Yusoff, W. S. (2020). Earnings management and political connection: a systematic literature review. International Journal of Entrepreneurship and Management Practices, 3(10), 19–29. https://doi.org/10.35631//ijemp.310002

Sudirgo, T., Bangun, N., & Yuniarwati. (2021). Faktor yang mempengaruhi kualitas laba pada perusahaan manufaktur di Indonesia. Business Management Journal, 17(1), 39–55. https://doi.org/10.30813/bmj

Sulaeman, E. (2020). Pengaruh manajemen laba dan komposisi komisaris independen terhadap kualitas laba dan efeknya terhadap nilai perusahaan. EKUITAS Jurnal Ekonomi dan Keuangan, 3(2), 188–205. https://doi.org/10.24034/j25485024.y2019.v3.i2.4109

Sumiadji, Chandrarin, G., & Subiyantoro, E. (2019). Effect of audit quality on earnings quality: Evidence from Indonesia stock exchange. International Journal of Financial Research, 10(1), 86–97. https://doi.org/10.5430/ijfr.v10n1p86

Sun, Q., Yung, K., & Rahman, H. (2012). Earnings quality and corporate cash holdings. Accounting and Finance, 52(2), 543–571. https://doi.org/10.1111/j.1467-629X.2010.00394.x

Suryati, A., & Murwaningsari, E. (2019). The effects of litigation risk and investment opportunity set affected by good corporate governance on the company’s earning quality. Research Journal of Finance and Accounting, 10(22), 50–59. https://doi.org/10.7176/rjfa/10-22-07

Sutama, D. R., & Lisa, E. (2018). Pengaruh leverage dan profitabilitas terhadap nilai perusahaan (studi pada perusahaan sektor manufaktur food and beverage yang terdaftar di bursa efek Indonesia). Jurnal Sains Manajemen & Akuntansi, 10(1), 21–39.

Tan, N. K., Widyasari, P. ayu, & Hastuti, M. E. (2020). Corporate sosial responsibility dan earnings managements: sudut pandang pemangku kepentingan theory. Jurnal Akuntansi, 9(2), 139–149. https://doi.org/10.37932/ja.v9i2.110

Tee, C. M., & Rassiah, P. (2019). Ethnic board diversity, earnings quality and institutional investors: evidence from Malaysian corporate boards. Accounting and Finance, 60(4), 4257–4290. https://doi.org/10.1111/acfi.12485

Tifanny, D., & Wijaya, H. (2020). The effect of corporate governance on earnings management. ESENSI: Jurnal Manajemen Bisnis, 23(1), 72–85. https://doi.org/10.55886/esensi.v23i1.197

Trisanti, T. (2019). Earning quality and tax planning: evidence on Indonesia listed company. Jurnal Manajemen dan Kewirausahaan, 21(2), 154–162. https://doi.org/10.9744/jmk.21.2.154-162

Utami, R. B., & Kartikasari, D. A. (2020). Earnings quality: praktik dan telaah kasus Garuda Indonesia. Jurnal Administrasi Bisnis, 15(1), 57–63. https://doi.org/10.21776/ub.profit.2021.015.01.6

Utomo, E. N., Fitriana, A. I., & Febrianto, H. G. (2020). Analisis faktor non keuangan dan keuangan terhadap kualitas laba laporan keuangan. AKUNTABEL : Jurnal Akuntansi dan Keuangan, 17(2), 231–240.

Vika, A. (2021). Pengaruh leverage, manajemen laba profitabilitas terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2016-2020. Jurnal Mitra Manajemen, 5(6), 408–423. https://doi.org/10.52160/ejmm.v5i6.548

Wang, D. (2006). Founding family ownership and earnings quality. Journal of Accounting Research, 44(3), 619–656. https://doi.org/10.1111/j.1475-679X.2006.00213.x

Warda, Z., & Widyawati, D. (2018). Pengaruh profitabilitas, ukuran perusahaan (size), dan leverage terhadap pengungkapan corporate social responsibility. Jurnal Ilmu dan Riset Akuntansi, 7(2), 1–20.

Wardhani, A. P., Surya Putri, R. V, & Mulyani, S. D. (2020). Kualitas laba perusahaan manufaktur di Indonesia. Media Riset Akuntansi, Auditing & Informasi, 20(1), 117. https://doi.org/10.25105/mraai.v20i1.6940

Wardita, I. W., Gunastri, N. M., Astakoni, I. M. P., & Swaputra, I. B. (2021). Ukuran perusahaan sebagai variabel kontrol dalam determinan struktur modal manufaktur. Wacana Ekonomi Jurnal Ekonomi, Bisnis dan Akuntansi, 20(2), 144–160. https://doi.org/10.22225/we.20.2.2021.144-160

Warislan, P., Putra, W. E., & Tiswiyanti, W. (2018). Pengaruh konservatisme akuntansi dan pengungkapan corporate social responsibility (csr) terhadap manajemen laba (studi empiris pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015-2017). Jurnal Akuntansi Dan Auditing, 15(2), 221–243. https://doi.org/10.14710/jaa.15.2.221-243

Warrad, L. H. (2017). The influence of leverage and profitability on earnings quality: Jordanian case. International Journal of Academic Research in Business and Social Sciences, 7(10), 62–81. https://doi.org/10.6007/ijarbss/v7-i10/3359

Wati, G. P., & Putra, I. W. (2017). Pengaruh ukuran perusahaan, leverage, dan good corporate governance pada kualitas laba. E-Jurnal Akuntansi, 19(1), 137–167.

Widodo, A., & Fanani, Z. (2020). Military background, political connection, audit quality and earning quality. Jurnal Akuntansi, 24(1), 79. https://doi.org/10.24912/ja.v24i1.658

Yannizar, Y., Wazirman, W., & Septiana, G. (2020). Analysis of good corporate governance, free cash flow, leverage towards earning management, and shareholder wealth in service sector companies listed on the Indonesia stock exchange. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 3(3), 5339–5351. https://doi.org/10.33258/birci.v3i3.2520 2567j

Yoanita, F. D., & Khairunnisa, K. (2021). Pengaruh ukuran perusahaan, likuiditas, dan perataan laba terhadap kualitas laba. Jurnal Akuntansi Bisnis, 19(2), 235. https://doi.org/10.24167/jab.v19i2.3671

Zamri, N., Rahman, R. A., & Isa, N. S. M. (2013). The impact of leverage on real earnings management. Procedia Economics and Finance, 7, 86–95. https://doi.org/10.1016/s2212-5671(13)00222-0

Zatira, D., Sifah, H. N., & Erdawati, L. (2020). Pengaruh ukuran perusahaan, struktur modal, likuiditas, dan profitabilitas terhadap kualitas laba pada perusahaan food and beverage yang terdaftar di BEI periode 2013-2019. Konferensi Nasional Ekonomi dan Akuntansi (KNEMA), 1177, 1–14.

DOI: https://doi.org/10.24815/jdab.v10i1.26552

Article Metrics

Abstract view : 0 times
PDF - 0 times

Refbacks

There are currently no refbacks.

Published by:

Accounting Department collaborated with IAI KAPd (Institute of Indonesia Chartered Accountant)
Faculty of Business and Economics
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
ISSN: 2355-9462, E-ISSN: 2528-1143

Jurnal Dinamika Akuntansi dan Bisnis by Prodi Akuntansi Universitas Syiah Kuala is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Based on a work at http://www.jurnal.usk.ac.id/JDAB/index.