Konservatisme Akuntansi, Ukuran Perusahaan dan Kualitas Laba

Abstract

This study aims to examine the effect of accounting conservatism and firm size on earnings quality. This research is done by library study and documentation method. Data were taken from Indonesia Capital Market Directory (ICMD) and Financial Statement of manufacturing company in Indonesia Stock Exchange (BEI). This research uses sample manufacturing company during the year 2009-2013 by using purposive sampling method. There are 13 companies during 2009-2013 that meet the sample criteria. The method of analysis used in this study is multiple regression analysis. The results of this study indicate that all the variables tested in this study have a significant influence on earnings quality. The variables of accounting conservatism show negative results, which means that the more conservative the company will decrease its profitability due to fluctuations in profit that tend to be inconsistent so that the accrual component in it will make the operating cash flow in the future becomes uncertain. Variable firm size (size) shows negative results, this proves companies with high assets tend to have better quality earnings, so that large companies do not need to practice earnings manipulation. Keywords: accounting conservatism, firm size, earnings quality