PENGARUH TINGKAT KETAATAN PENGUNGKAPAN WAJIB DAN LUAS PENGUNGKAPAN SUKARELA TERHADAP KUALITAS LABA
( STUDI PADA PERUSAHAAN PUBLIK SEKTOR MANUFAKTUR)
SOVI ISMAWATI RAHAYU
FAKULTAS EKONOMI UNIVERSITAS YARSI
Abstract
The objectives of the research is to find out the impact of mandatory disclosures and voluntary disclosures on earnings quality. The population of this study was public manufacturing companies listed at Jakarta Stock Exchange in 2005 period. There were 31 manufacturing companies meet the criteria was chosen as sample.
This research is explanatory research, and the data analysis were treated as cross-section. Mandatory disclosure were measured by mandatory disclosure index, while voluntary disclosure were measured by voluntary disclosure index, and earnings quality were measured by earnings response coefficient (ERC). Earning persistence, systematic risk, company growth, leverage and company size which in prior studies described ERC variation, in this research used as controlling variable. The research hypothesis were tested using the multiple regression analysis.
The result of this research before and after use the which described ERC variation show that: (a) mandatory disclosure had no impact on earnings quality, (b) voluntary disclosure had significantly negative influence on earnings quality, and (c) mandatory disclosure and voluntary disclosure were simultance had no impact on earning quality.
Keywords: Mandatory Disclosures, Voluntary Disclosures, Earnings Quality, Earnings Response Coefficient
1.PENDAHULUAN
The annual report and financial statements is one of the information formally published as a means of accountability for the management of the owner of resource management, and information windows that allow for parties outside the management, knowing the condition of the company. But the extent to which information can be obtained is highly dependent on the level of disclosure (disclosure) of the report.
Disclosures in the financial statements will help users of financial statements to understand the contents and the figures reported in financial statements. Failure in understanding the financial statements resulted in some companies got an error assessment (misvalued), either undervalued or overvalued, as in the case of Enron, Worldcom, and Kimia Farma. Then came the question of transparency, information disclosure, and accounting roles in providing financial information that is relevant and reliable, so that users of accounting information to receive a signal about the true condition of the company.
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Jurnal Simposium Nasional Akuntasi XI (SNA 11)
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