KURNIAWAN, RIBKA RACHMAN (2023) PENGARUH PRINSIP KONSERVATISME AKUNTANSI DAN INVESMENT OPPORTUNITY SET TERHADAP KUALITAS LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI. Masters thesis, UNIVERSITAS MA CHUNG.
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Abstract
This study aims to examine the effect of accounting conservatism and investment opportunity set on earnings quality with managerial ownership as a moderator.
Earnings quality is the ability of earnings when presenting actual profits to the company and helps predict future earnings taking into account the stability and
percentage of profits. Information related to profit contained in a company's financial statements is one of the reasons management tries to compile financial
reports to be as perfect as possible. There are internal factors and external factors that can affect the quality of company earnings. In this study describes several
internal factors that affect the quality of earnings, among others; accounting conservatism and investment opportunity set (IOS). The sample in this study are transportation and logistics sector companies listed on the Indonesia Stock
Exchange for the period 2017-2021. Based on the sampling criteria, the total sample in this study amounted to 15 companies. Data collection is done by documentation techniques. Data obtained from the company's financial and annual reports. Partial Least Square Structural Equation Modeling with a regression basis is used to analyze the data. The results of this study show that accounting
conservatism has no effect on earnings quality. The investment opportunity set variable has no effect on earnings quality. Managerial ownership variable is not
able to strengthen the effect of accounting conservatism and investment opportunity set on earnings quality.
Keywords: Accounting conservatism, earnings quality, investment opportunity set, managerial ownership
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | TUGAS AKHIR |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Surya |
| Date Deposited: | 30 Oct 2024 08:54 |
| Last Modified: | 30 Oct 2024 08:54 |
| URI: | http://repository.machung.ac.id/id/eprint/325 |
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