Sekali lagi tentang kualias laba: Apakah tata kelola perusahaan memiliki peran?

Muhammad Faiz  Basyir; Puji Wibowo

doi:10.54957/akuntansiku.v4i1.1393

Authors

Muhammad Faiz Basyir Politeknik Keuangan Negara STAN
Puji Wibowo Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.54957/akuntansiku.v4i1.1393

Keywords:

Conservatism, Earnings Quality, Good Corporate Governance, Sustainability Reporting

Abstract

Financial statements aim to provide information related to the financial performance of an entity that is useful for investors as well as other stakeholders. One of the primary concerns within the financial statements is profit-related information. However, the value of earnings information is highly dependent on the characteristics of said information. This characteristic, is generally known as the earnings quality. This study investigates how corporate governance practices, accounting conservatism, and sustainability reporting can affect earnings quality. This study examines manufacturing companies listed on the IDX between the 2017—2019 period and obtained a sample of 405 observations. The test results indicate that good governance practices can improve earnings quality. Meanwhile, both conservatism and sustainability reporting was not found to have a statistically significant effect on earnings quality. The positive perception of investors towards good corporate governance practices should be an impetus for management to continue to strive to improve the quality of corporate governance. The results of this study also support the importance of existing regulations in Indonesia related to corporate.

Laporan keuangan bertujuan untuk memberikan informasi terkait kinerja keuangan suatu entitas yang berguna bagi investor serta pemangku kepentingan lainnya. Salah satu aspek utama dalam laporan keuangan adalah informasi yang berkaitan dengan laba. Namun, nilai dari informasi laba sangat bergantung pada karakteristik informasi tersebut. Karakteristik ini umumnya dikenal sebagai kualitas laba. Penelitian ini menyelidiki bagaimana praktik tata kelola perusahaan, konservatisme akuntansi, dan pelaporan keberlanjutan dapat memengaruhi kualitas laba. Studi ini meneliti perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017—2019 dan memperoleh sampel sebanyak 405 observasi. Hasil pengujian menunjukkan bahwa praktik tata kelola perusahaan yang baik dapat meningkatkan kualitas laba. Sementara itu, baik konservatisme akuntansi maupun pelaporan keberlanjutan tidak ditemukan memiliki pengaruh yang signifikan secara statistik terhadap kualitas laba. Persepsi positif investor terhadap praktik tata kelola perusahaan yang baik seharusnya menjadi dorongan bagi manajemen untuk terus berupaya meningkatkan kualitas tata kelola perusahaan. Hasil penelitian ini juga mendukung pentingnya peraturan yang ada di Indonesia terkait tata kelola perusahaan.

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