PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DIMODERASI DENGAN UKURAN PERUSAHAAN
Studi Empiris pada Perusahaan Transportasi yang Terdaftar di BEI Tahun 2018 – 2022)
Keywords:
Good Corporate Governance; Earnings Quality; Institutional Ownership; Audit Committee; Independent Commissioners.
Abstract
This study aims to examine the influence of Good Corporate Governance (GCG) mechanisms on earnings quality in transportation companies listed on the Indonesia Stock Exchange during the 2018–2022 period, with firm size as a moderating variable. GCG is measured using three key indicators: institutional ownership, the proportion of independent commissioners, and the existence of an audit committee. A quantitative approach was employed using secondary data sourced from annual financial reports. Panel data regression analysis was applied, along with Moderated Regression Analysis (MRA) to test the moderating effect. The findings reveal that institutional ownership and audit committees have a significant positive effect on earnings quality, while independent commissioners do not show a significant impact. Moreover, firm size strengthens the relationship between institutional ownership and audit committees with earnings quality but does not moderate the relationship between independent commissioners and earnings quality. These results highlight the importance of effective corporate governance practices and the significant role of firm size in ensuring the credibility of financial reporting.
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Syuza. Muhammad R.. & Prastiwi. Andri. (2024). Pengaruh Corporate Governance Terhadap Kualitas Laba Pada Perusahaan Manufaktur Periode Sebelum Dan Selama Covid-19. Diponegoro Journal of Accounting Vol.13 (2). 1-15.
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Wati. G. P.. & Putra. W. (2017). Pengaruh Ukuran Perusahaan. Leverage. dan Good Corporate Governance Pada Kualitas Laba. E-Jurnal Akuntansi Universitas Udayana Vol.19. 137-167.
Zahid. Muhammad. (2020). The Impact of Corporate Governance on Earning Quality: Empirical Evidence From Pakistan. Journal of Barani Institute of Management Sciences.
Faliana. Robick & Utami. Wiwik. (2021). Corporate Governance Disclosure and Earnings Quality: Study on Companies Listed on The ASEAN Star Financial Times Stock Exchange (FTSE). Asia-Pacific Management Accounting Journal Vol.16. 207-232.
Firdaus. I. M & Trianingsih. Sri. (2023). The Influence of Firm Size and Profitabulity on Earning Quality. International Journal of Economics. Business and Accounting Research Vol.7 (2).
H.M. I. &Sudirman. P. (2017). Pengaruh Good Corporate Governance Terhadap Kualitas Laba Pada Perusahaan Food And Beverages Yang Listing Di Bursa Efek Indonesia Periode 2013-2015. Jurnal Bisnis dan Kewirausahaan Vol.6 (4)
Hanif. M.. Alim. W.. Khan. S.N.. & Naz. I. (2023). Impact of Profitability. Firm Size and Investment Opportunities on Earning Quality: Evidence from Pakistan. Journal of Accounting and Finance in Emerging Economies.
Hartoko. Sri & Astuti. Adik. (2021). Pengaruh Karakteristik Dewan Komisaris. Karakteristik Komite Audit. dan Kualitas Audit Terhadap Kualitas Laba. Jurnal Akuntansi dan Bisnis Vol. 21 (1). 126.
Immanuel. G.R.. & Hasnawati. H. (2022). Pengaruh Kepemilikan Institusional. Kepemilikan Manajerial. Dan Dewan Komisaris Independen Terhadap Manajemen Laba. Jurnal Ekonomi Trisakti.
Kristiadi. A.P.. Yuni. S.. & Fransiska. C. (2023). Pengaruh Kepemilikan Manajerial dan Ukuran Perusahaan terhadap Kualitas Laba dengan Konservatisme Akuntansi sebagai Variabel Moderasi. OPTIMAL Jurnal Ekonomi dan Manajemen Vol.3 (4).
Martinus. Jeremi & Kusumawati. Rahayu. (2021). Pengaruh Tata Kelola Perusahaan. Manajemen Laba Riil dan Kepemilikan Pemerintah Terhadap Kualitas Laba Pada Perusahaan di Indeks LQ-45. Jurnalku Politeknik Negeri Keuangan STAN Vol.1(4) 294-311.
Melgarejo. M. (2019). The impact of corporate governance on earnings quality: evidence from Peru. Journal of Accounting in Emerging Economies. Vol. 9 (4). 527-54.
Mukti. E. P.. & Aris. M. A. (2021). Earnings Quality: Good Corporate Governance. Investment Opportunity Set. Profit Growth. Liquidity. Leverage. And Size. Prosiding University Research Colloquium. 167–180.
Olaoye. F.O.. & Adewuni. A.A. (2020). Corporate Governance and The Earnings quality of Nigerian Firms. International Journal of Financial Research. 11 (5)
Panhuri. Dela Triaisyah (2021). The Effect Of Firm Size. Proportion of Independent Commissioners. and Liquidity On Earning Quality (Study on SOE Companies in the Financial and Insurance Services Sector). e-Proceeding of Management Telkom University Vol.8 (2).
Pemerintah Indonesia (2007). Undang-Undang No. 40 Tahun 2007 Tentang Perseroan Terbatas. Jakarta.
Pemerintah Indonesia (2008). Undang-Undang No. 20 Tahun 2008 Tentang Usaha Mikro. Kecil. dan Menengah. Jakarta.
Pertiwi. P.C.. Majidah & Triyanto. D.N. (2017). Earnings Quality: Corporate Governance and Corporate Size (Study at Companies Listed on Kompas100 Index in Indonesia Stock Exchange Period 2012-2016). eProceeding of Management Vol.4 (3)
Polimpung. Lisa. (2020). Pengaruh Good Corporate Governance Terhadap Kualitas Laba Perusahaan (Studi pada Perusahaan Sektor Consumer Goods dalam Bursa Efek Indonesia Periode 2016-2018). Jurnal Akuntansi. Vol.12 (2)
Pratiwi. Wiwik. (2021). The Influence of Corporate Governance Mechanism. Accounting Conservatism. And Company Size on Earnings Quality. Journal of Economics. Finance and Management Studies Vol.4 (1).
Ramadhanty. R. (2022). Pengaruh Mekanisme Corporate Governance terhadap Kualitas Laba. Review of Accounting and Business Vol.3 (No.1). 25-41.
Rezaee. Z. and Safarzadeh. M.H. (2023). Corporate Governance and Earnings Quality: The Behavioral Theory of Corporate Governance (Evidence From Iran). Journal Emerald Insight Corporate Governance. Vol. 23. No. 1. 189- 218.
SaeLim. Pattipan & Jermsittiparsertb Kittisak (2019). Audit Committee and Earnings Quality. International Journal of Innovation. Creativity and Change Vol.6 (2)
Sastrodiharjo. Istianingsih. (2021). Earnings Quality as a link between Corporate Governance Implementation and Firm Performance. International Journal of Management Science and Engineering Management. Vol.16(1). 1-12.
Siswanto. Ely & Soesetio. Yuli & Subagyo. Subagyo & Istanti. Lulu. (2021). Is the Implementation of Good Corporate Governance Able to Improve Earnings Quality. ATLANTIS Press Advances in Economics. Business and Management Research. Vol. 179.
Solikhah. B.. Wahyudin. A.. Al-Faryan. M. A. S.. Iranda. N. N.. Hajawiyah. A.. & Sun. C.-M. (2022). Corporate Governance Mechanisms and Earnings Quality: Is Firm Size A Moderation Variable? Journal of Governance & Regulation Vol.11(1). 200–210.
Syuza. Muhammad R.. & Prastiwi. Andri. (2024). Pengaruh Corporate Governance Terhadap Kualitas Laba Pada Perusahaan Manufaktur Periode Sebelum Dan Selama Covid-19. Diponegoro Journal of Accounting Vol.13 (2). 1-15.
Tambun. S.. Manurung. A.H.. Murwaningsari. E.. & Mayangsari. S. (2018). The Effect of Audit Quality on Accuracy of Stock Price Prediction through Earnings Quality. Evidence from Indonesia. European Journal of Business and Management Vol. 10. 120-131.
Wati. G. P.. & Putra. W. (2017). Pengaruh Ukuran Perusahaan. Leverage. dan Good Corporate Governance Pada Kualitas Laba. E-Jurnal Akuntansi Universitas Udayana Vol.19. 137-167.
Zahid. Muhammad. (2020). The Impact of Corporate Governance on Earning Quality: Empirical Evidence From Pakistan. Journal of Barani Institute of Management Sciences.
Published
2025-08-01
How to Cite
Rezananda Ramadina, & Nurul Hidayah. (2025). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DIMODERASI DENGAN UKURAN PERUSAHAAN. Curve Elasticity: Jurnal Pendidikan Ekonomi, 6(2), 47-60. https://doi.org/10.57094/jpe.v8i2.2965
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Articles
