THE INFLUENCE OF PRUDENCE AND PROFITABILITY ON PROFIT QUALITY WITH COMPANY SIZE AS AN INTERVENING VARIABLE

Nelcie Valensya Mussa; Agus Munandar

Authors

Nelcie Valensya Mussa Universitas Esa Unggul
Agus Munandar Universitas Esa Unggul

Keywords:

Prudence, profitability, company size, earnings quality

Abstract

This study aims to determine the effect of prudence, profitability on earnings quality with company size as an intervening variable. In this study the independent variables are prudence and profitability, the dependent variables are earnings quality and company size as intervening variables. This research was conducted using a quantitative explanatory method using secondary data. The population in this study are all food and beverage companies on the Indonesian stock exchange, totaling 39 companies taking 2 years of research starting from 2020-2021. The sampling method uses a purposive sampling method to get a suitable representative so that there are 60 financial statements used as data in this study. The results showed that prudence has a positive effect on earnings quality, profitability does not affect earnings quality, company size does not affect earnings quality, prudence has no effect on firm size, profitability affects firm size, and firm size cannot mediate the relationship between prudence and profitability on earnings quality.

Downloads

Download data is not yet available.

References

M. Z. Hakim and D. S. Abbas, “Pengaruh Ukuran Perusahaan, Struktur Modal, Likuiditas, Investment Opportunity Set (IOS),Dan Profitabilitas Terhadap Kualitas Laba (Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017),” Compet. J. Akunt. dan Keuang., vol. 3, no. 2, p. 26, 2019, doi: 10.31000/c.v3i2.1826.

O. W. Charisma and D. Suryandari, “Analisis Pengaruh Likuiditas, Ukuran perusahaan, dan Konservatisme Akuntansi terhadap Kualitas Laba dengan Profitabilitas sebagai Variabel Moderasi,” J. Akunt. Bisnis, vol. 19, no. 2, p. 221, 2021, doi: 10.24167/jab.v19i2.3656.

Laoli & Herawaty, “Pengaruh Profitabilitas, Growth, Leverage, Operating Cycle Dan Prudence Terhadap Kualitas Laba Dengan Firm Size Sebagai Variabel Moderasi,” Nas. CCendekiawan, vol. 5, 2019.

I. Meilany and N. W. Hidayati, “Pengaruh Prudence Dan Perencanaan Pajak Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Pemoderasi,” J. Disrupsi Bisnis, vol. 3, no. 3, pp. 67–88, 2020.

R. Safitri and M. Afriyenti, “Pengaruh Ukuran Perusahaan, Likuiditas, Dan Konservatisme Akuntansi Terhadap Kualitas Laba,” J. Eksplor. Akunt., vol. 2, no. 4, pp. 3793–3807, 2020, doi: 10.24036/jea.v2i4.319.

P. Trismaningsih, “Pengaruh Ukuran Perusahaan, Profitabilitas dan Corporate Social Responsibility (CSR) Terhadap Kualitas Laba,” (Jurnal Ilm. Mhs. Akunt., vol. 13, no. 2, pp. 1–12, 2022.

D. . Baron, R. M., & Kenny, “The Moderator-Mediator Variable Distinction in Sosial Psychological Research: Conceptual, Strategic, and Statistical Considerations. Journal of Personality and Social Psychology.,” J. Personal. Soc. Psychol. 51(6), 1173–1182., vol. 51, 1986.

I. Ghozali, Aplikasi Analisis Multivariate Dengan Progrma IBM SPSS 25. 2021.

S. Aurel oktavia and H. B. Yanti, “Analisis Pengaruh Prudence, Ukuran Perusahaan, Growth Opportunities, Dan Default Risk Terhadap Earnings Response Coefficient (Erc),” J. Ekon. Trisakti, vol. 2, no. 2, pp. 963–976, 2022, doi: 10.25105/jet.v2i2.14510.

D. Rahmawati and E. A. Aprilia, “Pengaruh Pertumbuhan Laba, Kualitas Audit, Prudence, Struktur Modal, Dan Voluntary Disclosure Terhadap Kualitas Laba,” J. Revenue J. Ilm. Akunt., vol. 3, no. 1, pp. 383–394, 2022, doi: 10.46306/rev.v3i1.91.

V. Indriana and N. Handayani, “Pengaruh Leverage, Investment Opportunity Set (IOS) dan Profitabilitas Terhadap Kualitas Laba,” J. Ilmu dan Ris. Akunt., vol. 10, no. 1, pp. 1–18, 2021.

E. Pitria, “Pengaruh Kesempatan Bertumbuh, Leverage dan Profitabilitas Terhadap Kualitas Laba,” Artik. . Fak. Ekon. Univ. Negeri Padang, 2017.

S. Lusiani and M. Khafid, “Pengaruh Profitabilitas, Sturktur Modal dan Ukuran Perusahaan terhadap Kualitas Laba dengan Kepemilikan Manajerial sebagai Variabel Moderating,” Owner, vol. 6, no. 1, pp. 1043–1055, 2022, doi: 10.33395/owner.v6i1.719.

M. Usbah. and N. Savitri Primasari., “Pengaruh Ukuran Perusahaan, Growth Opportunity, Profitabilitas dan Financial Distress terhadap Prudence pada Perusahaan BUMN yang terdaftar di BEI Periode …,” Natl. Conf. Ummah …, no. January, 2020.

E. Ardiana and M. Chabachib, “Analisis Pengaruh Struktur Modal, Ukuran Perusahaan, Dan Likuiditas Terhadap Nilai Perusahan Dengan Profitabilitas Sebagai Variabel Intervening (Studi pada Perusahaan Consumer Goods yang terdaftar di BEI pada Tahun 2012-2016),” Diponegorojournalofaccounting, vol. 7, no. 2, pp. 1–14, 2019.

V. N. Azizah and A. Asrori, “Pengaruh Ukuran Perusahaan, Leverage, dan Likuiditas terhadap Kualitas Laba dengan Profitabilitas sebagai Variabel Moderating,” Owner, vol. 6, no. 1, pp. 1029–1042, 2022, doi: 10.33395/owner.v6i1.712.

K. Octaviani and S. Suhartono, “Peran kualitas laba dalam memediasi pengaruh konservatisme akuntansi terhadap nilai perusahaan,” J. Akunt. Bisnis, vol. 14, no. 1, 2021.