The Roles of Profitability Moderating Corporate Governance on Earnings Quality

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Rastra Buana
Agus Wahyudin

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh mekanisme Corporate Governance terhadap Kualitas Laba dengan Rentabilitas sebagai Variabel Moderating. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indoensia tahun 2012-2015 berjumlah 42 perusahaan yang dihasilkan selama 4 tahun dan setelah dipilih dengan kriteria maka didapatkan 20 perusahaan. Metode pemilihan sampel yang digunakan adalah purposive sampling dan terpilih 80 unit analisis sebagai sanpel. Teknik analisis data menggunakan analisis MRA. Hasil penelitian menunjukkan bahwa komisaris independen berpengaruh positif terhadap kualitas laba, kepemilikan institusional berpengaruh positif terhadap kualitas laba. Selain itu, rentabilitas tidak mampu memoderasi hubungan komisaris independen terhadap kualitas laba dan rentabilitas tidak mampu memoderasi hubungan kepemilikan institusional terhadap kualitas laba.


The objective of this research is to analyze the influence of corporate governance mechanisms to earnings quality with profitability as an moderate variable. The population of this research is bank company listed on the Indonesia Stock Exchange between 2012 to 2015 among 42 companies generated over 4 years and having been with the criteria then obtained 20 companies. The sample selection using purposive sampling method and obtained 80 samples. This research analysis technique used moderated regression analysis. The results of this research indicates that the Independent Commissioner has positive effect on the earnings quality, institutional ownership has positive effect on the earnings quality. In addition, the profitability is not able to moderate the relationship of Independent Commissioner to earnings quality and profitability is not able to moderate the relationship of institutional ownership to earnings quality.

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How to Cite
Buana, R., & Wahyudin, A. (2016). The Roles of Profitability Moderating Corporate Governance on Earnings Quality. Accounting Analysis Journal, 5(3), 213-219. https://doi.org/10.15294/aaj.v5i3.11583