Kualitas Laba: Sebuah Studi Empiris pada Perusahaan LQ45 di Indonesia
Abstract
Penelitian ini bertujuan untuk menganalisis dampak struktur modal, ukuran perusahaan, dan pertumbuhan laba terhadap kualitas laba perusahaan yang terdaftar dalam indeks LQ45 di Indonesia. Dengan menggunakan pendekatan asosiatif kuantitatif, data sekunder dikumpulkan dari laporan keuangan perusahaan, Bursa Efek Indonesia (BEI), dan sumber-sumber lain yang dapat dipercaya, yang mencakup periode 2019 hingga 2023. Analisis regresi linier berganda dengan data panel digunakan untuk menganalisis hubungan antar variabel. Hasil penelitian menunjukkan bahwa struktur modal memiliki pengaruh negatif signifikan terhadap kualitas laba, karena utang yang berlebihan meningkatkan tekanan keuangan, yang mengarah pada potensi manipulasi laba. Sebaliknya, ukuran perusahaan tidak berpengaruh signifikan terhadap kualitas laba, karena perusahaan yang lebih besar, terlepas dari sumber daya yang dimilikinya, kemungkinan masih terlibat dalam manajemen laba karena kompleksitas operasional. Selain itu, pertumbuhan laba tidak menjamin kualitas laba yang lebih tinggi, karena tekanan untuk mempertahankan pertumbuhan dapat mendorong manajer untuk memanipulasi laba. Penelitian ini memberikan kontribusi pada teori keagenan dengan menggambarkan bagaimana tekanan keuangan mempengaruhi keputusan manajerial. Secara praktis, penelitian ini menyarankan agar perusahaan memprioritaskan struktur modal yang seimbang dan tata kelola perusahaan yang kuat untuk memastikan transparansi dan keandalan laporan keuangan.
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