PERAN ENTRENCHMENT EFFECT DARI KONSENTRASI KEPEMILIKAN UNTUK PENINGKATAN KUALITAS LABA

Yessy Aryanti Lestari, Zahroh Naimah

Abstract


Abstrak: Peran Entrenchment Effect dari konsentrasi kepemilikan untuk Peningkatan Kualitas Laba. Tujuan penelitian adalah menguji peran moderasi konsentrasi kepemilikan dalam pengaruh pengungkapan informasi laporan keberlanjutan terhadap kualitas laba. Metode penelitian yang digunakan moderating regression analysis dengan sampel 447 laporan periode 2010-2018. Penelitian ini menemukan adanya peran entrenchment effect dari konsentrasi kepemilikan untuk memoderasi pengungkapan informasi keberlanjutan terhadap kualitas laba. Perusahaan terkonsentrasi dapat menjadikan pengungkapan informasi keberlanjutan untuk bertindak oportunis. Selain itu, temuan ini juga menunjukkan bahwa perusahaan perlu mempertimbangkan banyak aspek yang berkaitan dalam menyusun peningkatan kualitas laba.

 

Abstract: Entrenchment Effect Role of Ownership Concentration for Increasing Earnings Quality. The research objective was to examine the moderating role of ownership concentration in the effect of disclosure of sustainability report information on earnings quality. The research method used is moderating regression analysis with a sample of 447 reports for the 2010-2018 period. This study found the role of the entrenchment effect of ownership concentration to moderate the disclosure of sustainability information on earnings quality. Concentrated companies can make disclosure of sustainability information to act opportunistically. In addition, these findings also indicate that companies need to consider many aspects related to developing earnings quality.


Keywords


konsentrasi kepemilikan; kualitas laba; laporan keberlanjutan; tata kelola

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DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.2.19

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