Pengaruh Ukuran Perusahaan, Proporsi Dewan Komisaris Independen, Dan Likuiditas Terhadap Kualitas Laba (studi Pada Perusahaan Bumn Sektor Jasa Keuangan Dan Asuransi Periode 2014-2018)

Dela Triaisyah Panhuri, Cahyaningsih Cahyaningsih

Abstract

ABSTRAK
Kualitas laba merupakan kemampuan laba dalam merefleksikan kebenaran laba perusahaan, membantu
memprediksi laba di masa depan, dan menjadi pertimbangan dalam pengambilan sebuah keputusan. Ada beberapa
faktor yang dapat memengaruhi kualitas laba, yaitu proporsi dewan komisaris independen, proporsi dewan
komisaris independen, dan likuiditas. Penelitian ini bertujuan untuk menganalisis apakah ukuran perusahaan,
proporsi dewan komisaris independen, likuiditas, dan kualitas laba. Selain itu, penelitian ini juga bertujuan untuk
membuktikan adanya pengaruh secara simultan dan parsial antara variabel independen terhadap variabel
dependen.
Metode dalam penelitian ini menggunakan metode kuantitatif dan metode pengumpulan datanya
menggunakan teknik purposive sampling. Sebanyak 50 data yang diolah, terdapat 28 data yang nilai kualitas laba
berada di bawah rata-rata, sehingga kualitas laba baik.
Hasil penelitian menunjukkan bahwa ukuran perusahaan, proporsi dewan komisaris independen, dan likuditas
berpengaruh secara simultan terhadap kualitas laba. Secara parsial, ukuran perusahaan tidak berpengaruh terhadap
kualitas laba, sedangkan proporsi dewan komisaris independen dan likuiditas berpengaruh positif terhadap kualitas
laba. Maka dari itu, variabel-variabel yang berpengaruh dapat dijadikan bahan pertimbangan untuk membuat suatu
kebijakan yang berkaitan dengan kualitas laba baik bagi perusahaan maupun investor.
Kata kunci: Kualitas Laba, Ukuran Perusahaan, Komisaris, Likuiditas
ABSTRACT
Earnings quality is the ability of earnings to reflect the truth of the company's earnings, help predict future
earnings, and become a consideration in making a decision. There are several factors that can affect earnings
quality, namely the proportion of independent commissioners, the proportion of independent commissioners, and
liquidity. This study aims to analyze the size of the company, the proportion of independent commissioners,
liquidity and earnings quality. In addition, this study also aims to prove the effect simultaneously and partially
between the independent variables on the dependent variable.
The method in this study using quantitative methods and data collection methods using purposive sampling
technique. As many as 50 data were processed, there were 28 data where the earning quality value was below the
average, so the earnings quality was good.
The results showed that company size, the proportion of independent commissioners, and liquidity had a
simultaneous effect on earnings quality. Partially, firm size has no effect on earnings quality, while the proportion
of independent commissioners and liquidity has a positive effect on earnings quality. Therefore, influencing
variables can be taken into consideration in making a policy related to the quality of earnings for both companies
and investors.
Keywords: Earning Quality, Firm Size, Commissioner, Liquidity

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