PENGARUH KONSERVATISME AKUNTANSI DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA
DOI:
https://doi.org/10.30595/kompartemen.v20i2.13396Keywords:
Konservatisme akuntansi, Komite Audit, Komisaris Independen, Kualitas LabaAbstract
Kualitas laba sangat penting karena kualitas informasi laba yang tersedia untuk publik mampu menunjukkan sejauh mana laba dapat mempengaruhi pengambilan keputusan dan bisa digunakan oleh investor dalam menilai suatu perusahaan. Penelian ini bertujuan untuk membuktikan secara empiris adanya pengaruh konservatisme akuntansi dan good corporate governance terhadap kualitas laba. Dalam penelitian ini terdapat 3 variabel Independen yang diuji, Konservatisme akuntansi, Komite Audit, dan Komisaris Independen. Populasi dari penelitian ini adalah perusahaan real estate dan property tahun 2018-2020. Pemilihan sampel yang digunakan yaitu purposive sampling, serta dapat memperoleh sebanyak 18 perusahaan. Penelitian ini dilakukan pada tahun 2018-2020, sehingga jumlah data dalam penelitian ini sebanyak 54 data. Metode analisis yang digunakan adalah regresi data panel. Hasil penelitian membuktikan bahwa Komite Audit berpengaruh signifikan terhadap kualitas laba perusahan real estate dan property yang terdaftar di bursa efek Indonesia periode 2018-2020. Sedangkan Konservatisme akuntansi dan Komisaris Independen tidak berpengaruh signifikan terhadap kualitas laba perusahan real estate dan property yang terdaftar di bursa efek Indonesia periode 2018-2020.
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