Anisa’ Trisdianti*
Akuntansi, Universitas Trunojoyo, Bangkalan, Indonesia
Muhammad Syam Kusufi
Akuntansi, Universitas Trunojoyo, Bangkalan, Indonesia
DOI:
ABSTRACT
This research intends to investigate the influence of intellectual capital, investment opportunity set, accounting conservatism, and liquidity on earnings quality, while also evaluating the moderating effect of Firm Size in consumer goods sector firms listed on the Indonesia Stock Exchange from 2021 to 2023. A quantitative method was utilized with purposive sampling, yielding 261 observations from 87 firms. Moderated regression analysis was utilized to perform the data analysis. The findings indicate that intellectual capital, investment opportunity set, and accounting conservatism have a substantial impact on earnings quality, whereas liquidity does not. Firm size plays a significant role in moderating the connection between intellectual capital and earnings quality, but it does not influence the relationships between the other independent variables and earnings quality. This research adds to the existing knowledge by combining four internal organizational elements and examining the influence of company size in the consumer goods industry, particularly in the aftermath of the pandemic recovery phase. It furthermore tackles inconsistencies and gaps in earlier results concerning the factors affecting earnings quality.
Keywords: Accounting Conservatism; Earnings Quality; Intellectual Capital; Investment Opportunity Set; and Liquidity
ABSTRAK
Penelitian ini bertujuan untuk menyelidiki pengaruh modal intelektual, set peluang investasi, konservatisme akuntansi, dan likuiditas terhadap kualitas laba, sementara juga mengevaluasi efek moderasi Ukuran Perusahaan di perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia dari tahun 2021 hingga 2023. Metode kuantitatif digunakan dengan purposive sampling, menghasilkan 261 observasi dari 87 perusahaan. Analisis regresi termoderasi digunakan untuk melakukan analisis data. Temuan menunjukkan bahwa modal intelektual, set peluang investasi, dan konservatisme akuntansi memiliki dampak substansial terhadap kualitas laba, sedangkan likuiditas tidak. Ukuran perusahaan memainkan peran penting dalam memoderasi hubungan antara modal intelektual dan kualitas laba, tetapi tidak mempengaruhi hubungan antara variabel independen lainnya dan kualitas laba. Penelitian ini menambah pengetahuan yang ada dengan menggabungkan empat elemen organisasi internal dan memeriksa pengaruh ukuran perusahaan dalam industri barang konsumsi, khususnya setelah fase pemulihan pandemi. Selanjutnya ia mengatasi ketidakkonsistenan dan kesenjangan dalam hasil sebelumnya mengenai faktor yang mempengaruhi kualitas pendapatan.
Keywords: Konservatisme Akuntansi; Kualitas Laba; Likuiditas; Modal Intelektual; dan Rangkaian Peluang Investasi
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