PENGARUH KOMISARIS INDEPENDEN DAN LEVERAGE TERHADAP KUALITAS LABA DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI

Muslikhatun Muslikhatun; Hidayatul  Khusnah

doi:10.29062/mahardika.v21i3.605

Penulis

Muslikhatun Muslikhatun Universitas Nahdlatul Ulama Surabaya
Hidayatul Khusnah Universitas Nahdlatul Ulama Surabaya

DOI:

https://doi.org/10.29062/mahardika.v21i3.605

Kata Kunci:

Independent Commissioner, Leverage, Earnings Quality, Firm Size

Abstrak

This study looked at how leverage and independent commissions affected the quality of earnings in manufacturing firms in the consumer products sector, with company size acting as a moderating factor. Data from annual financial reports and consolidated financial statements of manufacturing businesses in the consumer products industrial sector listed on the IDX between 2016 and 2020 were used in this study as secondary data. In this study, 21 businesses made up the sample. Purposive sampling is employed in this study, and WarpPLS 7.0 is used to analyze the data. The findings revealed that while leverage had a favorable and minor impact on profits quality, the independent commissioner had a negative and considerable impact. The influence of independent commissioners on the caliber of earnings cannot be moderated by firm size. Firm size is unable to mitigate the impact of debt on the quality of earnings.

Unduhan

Data unduhan belum tersedia.

Referensi

Alfarol, A. K., & Bahwiyanti, J. (2023). PENGARUH KEPUASAN KERJA DAN STRESS KERJA TERHADAP TURNOVER INTENTION PADA PT. HASNUR RIUNG SINERGI KABUPATEN TAPIN. Al-KALAM: JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN, 10(1), 75–89.

Anizar, S., Anastasia, M., Rahman, A., & Yanti, J. B. (2023). Pengaruh Gender Terhadap Kualitas Laporan Keuangan Pada Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia. Owner: Riset Dan Jurnal Akuntansi, 7(1), 156–163.

Fasha, Y., Karsudjono, A. J., & Fitr, S. (2023). EFEKTIVITAS PENDIDIKAN DAN PELATIHAN DALAM MENINGKATKAN KINERJA APARATUR SIPIL NEGARA PADA BADAN PENGEMBANGAN SUMBER DAYA MANUSIA DAERAH PROVINSI KALIMANTAN SELATAN. Al-KALAM: JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN, 10(1), 90–103.

Helmina, M. R. A., Oktaviani, A., Susilowati, P. I. M., & Sutomo, I. (2023). DEKONTRUKSI ASET TETAP PEMERINTAHAN (PADA AKUNTAN DI KOTA BANJARMASIN). JWM (JURNAL WAWASAN MANAJEMEN), 11(1), 42–59.

Kamarullah, H., & Karsudjono, A. J. (2023). PERANAN MOTIVASI DALAM MENINGKATKAN KINERJA PENDIDIK DAN TENAGA KEPENDIDIKAN PADA SDN SUNGAI PARING 2 MARTAPURA. Al-KALAM: JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN, 10(1), 1–12.

Munandar, A., Fatimah, S., Cakranegara, P. A., Kunda, A., & Putri, P. A. A. N. (2023). EXAMINING THE IMPACT MANAGERIAL OWNERSHIP AND FINANCIAL PERFORMANCE ON DIVIDEND POLICY. Jurnal Ekonomi, 12(01), 66–70.

Rahayu, L., & Huda, I. U. (2023). E-COMMERCE SEBAGAI MEDIA UNTUK MENINGKATKAN PENDAPATAN USAHA UMKM DI MASA PANDEMIK COVID 19 DI KALIMANTAN SELATAN. Al-KALAM: JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN, 10(1), 151–175.

Rahmayanti, N. P. (2023). Pengaruh Marketplace dan Pembayaran Digital Terhadap Tingkat Penjualan UMKM Di Kota Banjarmasin. Al-KALAM: JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN, 10(1), 28–36.

Rahmayanti, N. P., & Karsudjono, A. J. (2023). ANALISIS PERBEDAAN PENDAPATAN GOJEK SEBELUM DAN SESUDAH PANDEMI COVID-19. Media Mahardhika, 21(2), 260–265.