Simposium Nasiona Akuntansi 9 Padang


Gagaring Pagalung
Hasanuddin University


The research aimed to discuss the determinant factors of earnings quality and the economic consequences in Indonesian capital market. Those factors are innate, performance, company risk and industry risk. The quality of earnings was measured attributes are accrual quality, persistence, predictability, smoothness, and the quality of factorial earnings, whereas the economic consequence was measured of security residual variance.

The research employed three steps of testing, namely (1) testing of the attributes of earnings quality were different from each other, (2) analyzing the determining factors of earnings quality and (3) testing the effect of earnings quality in the stock market in terms of the relationship between information asymmetric and the earnings quality.

The result of the first testing showed that all of the four attributes of earnings quality were different from each other. The analysis of determinant factors showed that leverage variable had a significant relationship with five attributes of earnings quality, than sales and firm size showed significant relationship with four attributes of earnings information quality. The other variables such as operation cycle, performance and the classification of the industry resulted in two attributes of earnings quality. The economic consequence testing resulted in three attributes of earnings quality that had a significant relationship with the security residual variance. Those attributes were accrual quality, smoothness, and factorial earnings quality.

Jurnal Akuntansi Lainnya:  Pengaruh Tenur Kantor Akuntan Publik (KAP) dan Reputasi KAP terhadap Kualitas Audit : Kasus Rotasi Wajib Auditor di Indonesia

Key word: earnings quality, innate factors, performance, company risk, industry risk, security residual variance

* This study is a part of my dissertation at Gadjah Mada University. I would like to express my deepest thanks to my promotor Prof. Dr. Bambang Sudibyo, MBA; Prof. Dr. Jogiyanto Hartono, MBA; and Dr. Gudono, MBA.

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