Pengaruh Pertumbuhan Laba, Ukuran Perusahaan dan Konservatisme Akuntansi Terhadap Kualitas Laba
DOI:
https://doi.org/10.35870/emt.v10i1.5435Keywords:
Profit Growth, Company Size, Accounting Conservatism, Earnings QualityAbstract
This study aims to analyze the effect of profit growth, company size and accounting conservatism on earnings quality. This study was conducted by analyzing the financial statements of companies in the industrial sector of the goods industry subsector listed on the indonesia stock exchange during the period 2020 to 2024. The sample used in this study were 7 companies in the industrial sector of the goods industry subsector listed on the Indonesia Stock Exchange during the period 2020 to 2024 using a purposive sampling technique. The data used in this study are secondary data in the form of financial statements from each company that has been used as a research sample. Analysis of the research results using the help of eviews student version lite software. The results of the study showed that the best model was the fixed effect model. The results of this study indicate that profit growth, company size and accounting conservatism have a simultaneous effect on earnings quality, and partially profit growth has no effect on earnings quality, company size and accounting conservatism have an effect on earnings quality.
Downloads
References
Anggraini, N. Y. (2023). Pengaruh Konservatisme Akuntansi, Struktur Modal, Ukuran Perusahaan Terhadap Kualitas Laba (Doctoral dissertation, Universitas Muhammadiyah Gresik)..
Basuki, A. T., & Prawoto, N. (2021). Analisis Data Panel dalam Penelitian Ekonomi dan Bisnis. PT Rajagrafindo Persada, 160.
Benarda, D., & Desmita, D. (2022). Pengaruh Good Corporate Governance, Persistensi Laba dan Earning Growth terhadap Kualitas Laba. Jurnal Akuntansi Berkelanjutan Indonesia, Universitas Pamulang.
Dechow, P. M., & Schrand, C. M. (2004, July). Earnings quality.
Desyana, G., Gowira, D., & Jennifer, M. (2023). Pengaruh leverage, ukuran perusahaan, pertumbuhan laba, dan profitabilitas terhadap kualitas laba: studi pada Perusahaan Basic Materials yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Jurnal Eksplorasi Akuntansi, 5(3), 1139-1152.
Dewi, S. R., Walkomaroh, M., Mulyana, J., & Nofryanti. (2023). Pengaruh kinerja keuangan dan ukuran perusahaan terhadap cash holding perusahaan. Jurnal Akuntansi Berkelanjutan Indonesia, Universitas Pamulang.
Ghozali, I. (2018). Aplikasi analisis multivariete dengan program IBM SPSS 23.
Givoly, D., & Hayn, C. (2000). The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?. Journal of accounting and economics, 29(3), 287-320. https://doi.org/10.1016/S0165-4101(00)00024-0.
Hartono, J. (2017). Teori portofolio dan analisis investasi (11th ed.). Yogyakarta: BPFE-Yogyakarta.
Holiawati, H., Rizky, A. M., & Ruhiyat, E. (2022). Corporate Social Responsibility, Konservatisme Akuntansi, Timeliness dan Earning Rensponse Coefficient dengan Leverage sebagai Variabel Moderasi. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 5(1), 107-121.
Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. In Corporate governance (pp. 77-132). Gower.
Kasmir. (2016). Analisis laporan keuangan (11th ed.). Jakarta: Rajawali Pers.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2019). Intermediate accounting (17th ed.). Hoboken, NJ: John Wiley & Sons.
Nandika, E., & Sunarto, S. (2022). Pengaruh ukuran perusahaan, leverage, likuiditas, profitabilitas, dan kepemilikan manajerial terhadap kualitas laba. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 13(03), 910-920. https://doi.org/10.23887/jimat.v13i03.44321.
Napitupulu, R. B., Simanjuntak, T. P., Hutabarat, L., Damanik, H., Harianja, H., Sirait, R. T. M., & Lumban Tobing, C. E. R. (2021). Penelitian Bisnis, Teknik dan Analisa dengan SPSS-STATA-Eviews.
Puspitasari, B., & Cahyono, Y. T. (2024). PENGARUH INVESTMENT OPPORTUNITY SET, PERTUMBUHAN LABA, KONSERVATISME AKUNTANSI, DAN KOMITE AUDIT TERHADAP KUALITAS LABA. Jurnal Bina Bangsa Ekonomika, 17(2), 2248-2258. https://doi.org/10.46306/jbbe.v17i2.663.
Puspitasari, D. A., Pramono, H., Santoso, S. B., & Kusbandiyah, A. (2024). Pengaruh Ukuran Perusahaan, Likuiditas, Konservatisme, Dan Pertumbuhan Laba terhadap Kualitas Laba. J-MAS (Jurnal Manajemen Dan Sains), 9(1), 637-644.
Randi. (2018). Teori penelitian terdahulu. Jakarta: Erlangga.
Ridwan, M., & Latif, A. S. (2024). Pengaruh Pertumbuhan Laba dan Konservatisme akuntansi Terhadap Kualitas Laba Perusahaan Consumer Non-Cyclicals Pada Tahun 2018-2022. JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI, 1(2), 614-627. https://doi.org/10.61722/jemba.v1i2.305.
Safitri, R., & Afriyenti, M. (2020). Pengaruh ukuran perusahaan, likuiditas, dan konservatisme akuntansi terhadap kualitas laba. Jurnal Eksplorasi Akuntansi, 2(4), 3793-3807.
Scott, W. R. (2015). Financial accounting theory. Toronto: Pearson.
Septiano, R., Aminah, S., & Sari, L. (2022). Pengaruh pertumbuhan laba dan likuiditas terhadap kualitas laba perusahaan manufaktur industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia 2017-2020. Jurnal Inovasi Penelitian, 2(10), 3551-3564.
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alphabet.
Syawaluddin, S., Sujana, I. W., & Supriyanto, H. (2019). Pengaruh struktur modal, likuiditas, ukuran perusahaan, pertumbuhan laba dan profitabilitas terhadap kualitas laba. ENTRIES, 1(1), 1-15.
Valeria, S., & Halim, K. I. (2022). Pengaruh Konservatisme Akuntansi, Return On Assets, Pertumbuhan Penjualan, Dan Firm Size Terhadap Kualitas Laba. In Proceeding National Seminar on Accounting UKMC (Vol. 1, No. 1).
Wahlen, J. M., Baginski, S. P., & Bradshaw, T. M. (2015). Financial reporting, financial statement analysis, and valuation (8th ed.). Cengage Learning.
Wasserstein, R. L., & Lazar, N. A. (2016). The ASA’s statement on p-values: Context, process, and purpose. The American Statistician, 70(2), 129–133.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Silvia Sari, Fitria Sari Ayu
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
