Pengaruh Konservatisme Akuntansi, Kepemilikan Institusi dan Asing terhadap Kualitas Laba dengan Variabel Moderasi Manajemen Laba

Authors

  • Adri Putra Nugraha Universitas Brawijaya
  • Reyhan Achmad Karis Universitas Brawijaya
  • Rizka Fitriasari Universitas Brawijaya

DOI:

https://doi.org/10.30737/jimek.v8i02.7296

Keywords:

Accounting Conservatism, Institutional Ownership, Foreign Ownership, Earnings Management, Earnings Quality

Abstract

This descriptive quantitative study aims to examine the effects of accounting conservatism, institutional ownership, and foreign ownership on the earnings quality of manufacturing companies. From the population of manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2023 period, 51 companies were selected as samples through purposive sampling. The results of multiple linear regression analysis show that accounting conservatism and institutional ownership have positive effects on earnings quality, and earnings management strengthens the effect of institutional ownership on earnings quality. However, this study does not find any positive effect of foreign ownership on earnings quality, nor evidence that earnings management strengthens the effect of foreign ownership on earnings quality. Based on these findings, this study suggests that manufacturing companies consider applying the principle of accounting conservatism to improve earnings quality.

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Published

2025-12-31

Issue

Vol. 8 No. 02 (2025): JIMEK Vol 08 No 02 2025

Section

Articles

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Copyright (c) 2025 Adri Putra Nugraha, Reyhan Achmad Karis, Rizka Fitriasari

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How to Cite

Pengaruh Konservatisme Akuntansi, Kepemilikan Institusi dan Asing terhadap Kualitas Laba dengan Variabel Moderasi Manajemen Laba. (2025). JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi, 8(02), 108-143. https://doi.org/10.30737/jimek.v8i02.7296

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