STUDI TERKAIT PROFITABILITAS DAN KUALITAS LAPORAN KEUANGAN

Authors

  • May Regina Angelica Situmorang
  • Hisar Pangaribuan

Keywords:

Return on Asset (ROA), Return on Equity (ROE), Total Accruals (TACit), Income Smoothing

Abstract

This study aims to examine the effect of profitability and financial statements on banks listed on the Thailand Stock Exchange for the 2017-2019 period. Researchers are motivated by previous research on Indonesian banking which in this study provides results that show the practice of Income Smoothing in Indonesian banking. The researcher used statistical regression to analyze the data collected from the company's annual report. In Profitability the researcher uses the Return on Assets (ROA) and Return on Equity (ROE) variables to examine the quality of the financial statements, while the researcher uses the Total Accruals (TACit) variable which is reflected in the practice of Income Smoothing. The results of this study indicate that profitability has a significant effect on the quality of financial statements, which means that if the company's profit reporting is getting better, it is more likely that the company will practice Income Smoothing, and vice versa, so it can be concluded that the practice of Income Smoothing in Thai banking tends to be lower.

Article Metrics

References

Alexandri, M. B., & Anjani, W. K. (2014). Income Smoothing: Impact Factors, Evidence In Indonesia. International Journal of Small Business and Entrepreneurship Research, 21-27.

Dewi, K. (2018). Probability Factors Affecting Income Smoothing in Banks in 2010−2016. Binus Business Review, 9(3), 219-225.

Fraser.L.M, & Ormiston.A. (2007). Understanding Financial Statement Eighth Edition. Pearson Prentice Hall: New Jersey.

Halawa, E. M., Sitanggang, E., & Munawarah. (2020). Dampak Firm Size, Return on Equity, Debt to Assets Ratio Terhadap Income Smoothing Oleh Perusahaan Manufaktur. Journal of Business and Economics Research (JBE), 1(3), 258-265.

Handayani, S. (2016). Analisis Faktor-faktor yang Berpengaruh Terhadap Perataan Laba (Studi pada Industri Sektor Pertambangan dan Perusahaan Industri Farmasi yang Terdaftar di BEI). Jurnal Penelitian Ekonomi Dan Akuntansi, 1(3).

Hans, K., Sinaga, R., Syamsul, M., & Siregar, S. (2012). Akuntansi Keuangan berdasarkan IFRS. Jakarta: Salemba Empat.

Harahap, S. S. (2015). Analisis Kritis atas Laporan Keuangan (Ed1). Jakarta: PT Raja Grafindo Persada.

Hejazi, R., Ansari, Z., Sarikhani, M., & Ebrahimi, F. (2011). The Impact of Earnings Quality and Income Smoothing on the Performance of Companies Listed in Tehran Stock Exchange. International Journal of Business and Social Science, 2(17).

Hupoyo, S., & Isnugroho, D. (2009). To Income Smoothing (Empirical Study At Company Which Enlist In BEI. Jurnal Analisis Bisnis Ekonomi, 7(1), 23-32.

Indonesia.I.A. (2019). Pernyataan Standar Akuntansi Keuangan (PSAK) No.1 Penyajian Laporan Keuangan. Jakarta: IAI.

Indrawan, V., Agoes, S., Pangaribuan, H., & Popoola, O. M. J. (2018). The Impact of Audit Committee, Firm Size, Profitability, and Leverage on Income Smoothing. Indian-Pacific Journal of Accounting and Finance, 2(1), 61–74. https://doi.org/10.52962/ipjaf.2018.2.1.42

Jensen.M.C, & Meckling.W.H. (1976). Theory of The Firm Managerial Behavior Agency Costs and Ownership Structure. Journal of financial economics, 3(4), 305-360.

Kusmiyati. (2007). Analisis Reaksi Pasar Terhadap Informasi Laba Kasus Praktik Perataan Laba Perusahaan Publik yang Listing. Jurnal Ichsan Gorontalo, 1(1).

Kustono, A. S., & Sari, E. D. (2013). Pengaruh Profitabilitas dan Financial Leverage Terhadap Praktik Perataan Penghasilan Pada Bank-Bank Indonesia. Media Riset Akuntansi, 2(2).

Larrabee, D., & Voss, J. A. (2012). valuation techniques: Discounted cash flow, earnings quality, measures of value added, and real options (Vol. Vol.5). John Wiley & Sons.

Liauw, J., & Machfoedz, M. (2000). Faktor-faktor yang Mempengaruhi Praktik Perataan Laba pada Perusahaan yang Terdaftar di Bursa. Jurnal Riset Akuntansi Indonesia, 1(2), 174-191.

Purnama, D. (2017). Pengaruh profitabilitas, leverage, ukuran perusahaan, kepemilikan institusional dan kepemilikan manajerial terhadap manajemen laba. Jurnal Riset Keuangan Dan Akuntansi, 3(1).

Simbolon, F., & Pangaribuan, H. (2019). Suatu Analisa Pengaruh Komite Audit dan Ukuran Perusahaan terhadap Manajemen Laba. Jurnal Ekonomis, 12(2), 53-68.

Silalahi, R., & Pangaribuan, H. (2019). Studi Terkait dengan Dampak-dampak Kualitas Laporan Keuangan: Bukti Pada Perusahaan Perbankan Di Indonesia dan Malaysia. Jurnal Ekonomis, 12(2), 37-52.

Subramanyam, K. R. (2012). Analisis Laporan Keuangan, Buku 1.

Supriyanto, S., Raharjo, K., & Andini, R. (2016). Analysis of Factors Affecting the Alignment of Income (Case Study on Automotive Companies Listed in Indonesia Stock Exchange (idx) Period 2008-2013. Journal Of Accounting, 2(2).

Tiaras, I., & Wijaya, H. (2015). Pengaruh likuiditas, leverage, manajemen laba, komisaris independen dan ukuran perusahaan terhadap agresivitas pajak. Jurnal Akuntansi, 19(3), 380-397.

Widhianningrum, P. (2012). Perataan laba dan variabel-variabel yang mempengaruhinya (studi empiris perusahaan manufaktur yang terdaftar di BEJ). Assets: Jurnal Akuntansi dan Pendidikan, 1(1), 24-33.

Published

2021-09-07

How to Cite

Situmorang, M. R. A. ., & Pangaribuan, H. (2021). STUDI TERKAIT PROFITABILITAS DAN KUALITAS LAPORAN KEUANGAN. Jurnal Ekonomis, 14(2c). Retrieved from https://jurnal.unai.edu/index.php/jeko/article/view/2599

Most read articles by the same author(s)

1 2 3 > >>