The purpose of this study is to examine the effect of profit growth, size, laverage, investment opportunity set and good corporate governance on earnings quality (empirical study on manufacturing companies listed in Indonesia Stock Exchange period 2013-2015). The number of samples in this study were 84 companies. The sampling technique used purposive sampling method. Methods of data analysis using multiple linear regression to test and prove the research hypothesis. The result of this research is profit growth variable influence to earnings quality, while variable size, laverage, investment opportunity set, and good corporate governance have no effect to earnings quality.

Pengaruh Pertumbuhan Laba, Size, Leverage, Investment Opportunity Set, Dan Good Corporate Governance Terhadap Kualitas Laba (Studi Empiris Perusahaan Manufaktur terdaftar di Bursa Efek Indonesia Periode 2013-2015)

This study intends to examine and analyze the effect of Corporate Social Responsibility (CSR) on earnings quality with audit committee quality as a moderating variable. The population in this study is a manufacturing company that has been listed on the Indonesia Stock Exchange (IDX) from 2017-2019. The sampling method used purposive sampling method and produced 243 final data. The results of the study explain that CSR has a positive effect on earnings quality. In contrast, the quality of the audit committee has no effect on earnings quality and the moderating results of the quality of the audit committee weaken the effect of CSR on earnings quality. The results of this study can be concluded that CSR is very important in the company which is related to the opportunistic behavior of a manager because it is related to the sustainability of the company. However, the quality of the audit committee has not optimally affected the increase in earnings quality because it has not played an important role, because the quality of the audit committee is still limited to its role as a fulfillment of the requirements of the Financial Services Authority (OJK) in a company that has been listed on the Indonesia Stock Exchange (IDX) .

/pdf/peran-kualitas-komite-audit-dalam-hubungan-corporate-social-y8eqbjy7es.pdf

Peran Kualitas Komite Audit Dalam Hubungan Corporate Social Responsibility Dengan Kualitas Laba

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi peringkat obligasi . Perusahaan sampel dalam penelitian ini adalah perusahaan non - keuangan yang menerbitkan obligasi dan dinilai oleh PEFINDO dan juga terdaftar di Bursa Efek Indonesia dengan studi empat tahun dari 2010 hingga 2013. Faktor yang diperkirakan akan mempengaruhi peringkat obligasi adalah profitabilitas , likuiditas , leverage, umur obligasi, jaminan obligasi.
Penelitian ini menggunakan teknik purposive sampling dalam menentukan sampel dan memiliki 15 perusahaan non keuangan di PEFINDO dan Bursa Efek Indonesia. Analisis yang digunakan dalam penelitian ini adalah regresi ordinal .
Dari analisis dari lima variabel yang diuji, profitabilitas, likuiditas, leverage, umur obligasi, dan jaminan, hasil menunjukkan bahwa dampak yang signifikan terhadap peringkat obligasi adalah umur obligasi dan jaminan. Ini berarti bahwa umur obligasi dan jaminan dapat mempengaruhi peringkat obligasi , sedangkan profitabilitas , likuiditas , dan leverage tidak mempengaruhi peringkat obligasi .
Kata kunci : Obligasi Penilaian , profitabilitas , likuiditas , leverage, umur obligasi, jaminan, regresi ordinal .

Faktor-faktor yang mempengaruhi peringkat obligasi pada perusahaan non keuangan yang terdaftar di bursa efek indonesia

This paper investigates the impact of managerial and ownership structures on earnings quality in Saudi Arabia.The starting point was a literature review that was focused on earnings quality and its determinants.A study population was used when collecting the study data that consisted of all listed companies in the Saudi Stock Exchange during the period from 2019 to 2021, excluding financial sector firms.The final sample included 110 non-financial joint stock companies, the study results showed that managerial ownership has a positive and significant impact on earnings quality, while leverage has a negative and significant impact on earnings quality.Results showed a positive but non-significant impact for institutional ownership and board of directors' size on earnings quality, the study results also showed a negative and nonsignificant impact for ownership concentration, board of directors' independence, CEO duality, and corporate size on earnings quality.Finally, the study results will add to the accounting literature by helping stakeholders in understanding various determinants of earnings quality. 

pdf/the-impact-of-ownership-structure-and-board-characteristics-2uv7urqv6n.pdf

The Impact of Ownership Structure and Board Characteristics on Earnings Quality: Evidence from Saudi Arabia

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh leverage, investment opportunity set dan cash conversion cycle terhadap cash holding. Obyek pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2014 sampai dengan 2016. Teknik pengambilan sampel pada penelitian ini adalah dengan menggunakan teknik purposive sampling dan di dapat sampel sebanyak 280. Alat analisis yang digunakan dalam penelitian ini adalah Eviews 7.
Hasil penelitian ini menunjukkan bahwa: 1) leverage berpengaruh negatif signifikan terhadap cash holding, hasil pengujian hipotesis sesuai dengan trade off theory yang menyatakan bahwa perusahaan memegang kas dengan mempertimbangkan manfaat dan biaya dari memegang uang kas. 2) investment opportunity set (IOS) yang diukur dengan menggunakan MBVA, MBVE dan PPEMVA berpengaruh positif signifikan terhadap cash holding. Hasil hipotesis sesuai dengan pecking order theory yang menyatakan bahwa tingkat IOS yang tinggi akan menciptakan permintaan persediaan uang tunai yang yang tinggi. 3) cash conversion cycle berpengaruh negatif signifikan terhadap cash holding.

Pengaruh leverage, investment opportunity set (ios), dan cash conversion cycle terhadap cash holding

The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The population consists of government-linked companies (GLCs) and transportation and logistics sector companies listed on the Malaysia Stock Exchange for the period 2016-2019 by employing a purposive sampling method. The research analysis applies Moderate Regression Analysis (MRA) with the SPSS program. The results showed that CSRD has a positive effect on earnings quality. Meanwhile, dividend policy has a negative effect on earnings quality. Further, state ownership strengthens the relationship between dividend policy and earnings quality. However, ACFE does not affect earnings quality. At last, the moderating effect of government ownership variables is not significant to the relationship between CSRD and earnings quality. Keywords: CSR disclosure, dividend policy, ACFE, earnings quality, state ownership Faktor Penentu Kualitas Laba Dengan Kepemilikan Negara Sebagai Variabel Moderating Pada Perusahaan di Malaysia Abstrak: Penelitian bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility (CSRD), kebijakan deviden (dividend policy), dan keahlian keuangan komite audit (ACFE) terhadap kualitas laba (earning quality). Lebih lanjut, penelitian ini menggunakan kepemilikan pemerintah (state ownership) sebagai variabel moderating. Populasi penelitian terdiri dari government-linked companies (GLCs) dan perusahaan sektor transportasi serta logistik yang terdaftar di Malaysia Stock Exchange periode 2016-2019. Pemilihan sampel menerapkan metode purposive sampling. Analisis penelitian menggunakan Moderate Regression Analysis (MRA) dengan program SPSS. Hasil penelitian menunjukkan CSRD berpengaruh secara positif terhadap kualitas laba. Kebijakan deviden memiliki pengaruh secara negatif terhadap kualitas laba. Selanjutnya, state ownership memperkuat hubungan kebijakan deviden dan kualitas laba. Namun, ACFE tidak mampu memberikan pengaruh terhadap kualitas laba. Selanjutnya, pengaruh moderasi variabel kepemilikan pemerintah tidak signikan terhadap hubungan antara CSRD terhadap kualitas laba. Kata kunci: pengungkapan CSR, kebijakan deviden, ACFE, kualitas laba, kepemilikan negara

/pdf/the-determinant-of-earning-quality-using-state-ownership-as-33k805tttp.pdf

The Determinant of Earning Quality Using State Ownership as Moderating Variable on Companies in Malaysia

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The Determinant of Earning Quality Using State Ownership as Moderating Variable on Companies in Malaysia