Pengaruh besaran perusahaan dan struktur modal terhadap kualitas laba
PUSPITASARI, Evita, Prof.Dr. Mas'ud Machfoedz, MBA
2003 | Tesis | S2 AkuntansiAvailable in Fulltext
The objective of this research is to investigate the effect of firm size and capital structure to earnings quality. The background of this study is previous researches showing existence of mispricing conducted by investor to earnings reported by a company. Those researches show the existence of abundant emphasis given by the investor to earnings. Investors pay less attention to the earnings quality reported by company. I assume it is important for investor to be able to identify the quality of earnings and factors influencing it. I expect firm size and capital structure have effect on earnings quality. Firm size is expected to have influence since former researches show big companies tend to use accrual accounting method (decreasing-income) to avoid high tax. Therefore, earnings reported contain high accrual (having low quality). Capital structure is expected to have influence since previous researches show company with high debt ratio tend to use accrual accounting method (incomeincreasing) to avoid debt agreement violation. Therefore, earnings reported contain high accrual (having low quality). Result of examination show that firm size has a positive effect on earnings quality and capital structure does not have an effect on earnings quality. These results differ which my expectation, that is firm size and capital structure have negative effect on earnings quality.
Kata Kunci : Laba,Struktur Modal dan Besaran Perusahaan, Firm Size, Capital Structure, Securities Mis-pricing, Accrual, Earnings Quality
