Pengaruh Tingkat Hutang, Fee Audit, dan Konsentrasi Pasar Pada Persistensi Laba
Abstract
This study aims to determine whether the level of debt, audit fees, and market concentration affect earnings persistence. This research was conducted on transportation companies listed on the Indonesian stock exchange from 2014 to 2017. The number of samples taken as many as 9 companies using non-probability sampling method with purposive sampling technique. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the level of debt, audit fees, and market concentration has a positive effect on earnings persistence.
Keywords: Debt Levels; Audit Fees; Market Concentration; Earnings Persistence.
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References
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Sugiyono. (2017). Pendekatan Kuantitatif, Kualitatif, Kombinasi, R&D dan Penelitian Evaluasi. In Alfabeta.
Sulastri, D. A. (2014). Pengaruh Volatilitas Arus Kas dan Tingkat Hutang Terhadap Persistensi Laba. E-Journal UNP, 2(2), 1–29.
Sutisna, H. (2017). Accruals and Cash Flow Volatility of The Earnings Persistence. International Journal of Economic Perspectives, 11(1), 1558–1570.
Utari, L. A. P., & Mertha, M. (2016). Corporate Governance Memoderasi Pengaruh Book Tax Differences pada Persistensi Laba. E-Jurnal Akuntansi Universitas Udayana, 16(2), 1376–1404.
Vichitsarawong, T., & Sompong, P. (2015). Do Audit Opinions Reflect Earnings Persistence?. Managerial Auditing Journal, 30(3), 244-276. https:// doi.prg/10.1108/MAJ-12-2013-0973
Yosra, B. M. (2015). Earnings Volatility and Earnings Predictability. Journal of Business Studies Quarterly, 6(3), 37-53.
Zdulhiyanov, M. (2015). Pengaruh Book Tax Differences terhadap Persistensi Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2011). -Urnal Akuntansi Universitas Negeri Padang, 3(1), 55–67.
Zhou, M. (2016). Does Accounting For Uncertain Tax Benefits Provide Information About The Relation Between Book-Tax Differences and Earnings Persistence? Review of Accounting and Finance, 15(1), 65–84. https://doi.org/https:// doi.org/10.1108/RAF-05-2014-0054
Ali, A. M., Al-Shattarat, & Yusuf, A. N. (2015). The Effects of Contextual Factors on Disaggregated Earnings in Explaining Dividend Changes in Jordanian Firms. International Journal of Commerce and Management, 25(2), 218-239. https://doi.org/10.1108/IJCoMA-02-2013-0016
Arisandi, D., & Astika, A. (2019). Pengaruh Tingkat Utang, Ukuran Perusahaan dan Kepemilikan Manajerial pada Persistensi Laba. E-Jurnal Akuntansi Universitas Udayana, 26(3), 1854 – 1884. https://doi.org/10.24843/eja.2019.v26.i03.p07
Catherine. (2013). Pengaruh Dewan Komisaris Independen, Komite Audit, Kepemilikan Manajerial dan Kualitas Audit terhadap Perataan Laba. Jurnal Akuntansi, 7(2).
Djajanti, A. (2017). Pengaruh Faktor Internal dan Persistensi Laba Pada Perataan Laba Bank BUMN di Indonesia. Jurnal Penelitian dan Karya Ilmiah Lemlit, 2(2), 1-12.
El-Gammal, W. (2012). Determinants of Audit Fees: Evidence from Lebanon. International Business Research, 5(11), 136–145. https://doi.org/10.5539/ibr.v5n11p136
Enekwe, C. I., Agu, C. I., & Nagbogu, E. K. (2014). The Effect of Financial Leverage on Financial Performance: Evidence of Quoted Pharmaceutical Companies in Nigeria. IOSR Journal of Economics and Finance, 5(3), 17–25.
Fanani, Z., Ningsih, S., & Hamidah. (2008). Faktor-faktor Penentu Kualitas Pelaporan Keuangan dan Kepercayaan Investor. Departemen Akuntansi, Fakultas Ekonomi, Universitas Airlangga, Indonesia, 1–32. https://doi.org/https://doi.org/10.1192/bjp.111.479.1009-a
Fitriana, N., & Fadhila, W. (2016). Pengaruh Tingkat Hutang dan Arus Kas Akrual Terhadap Persistensi Laba. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 1(1), 258–272.
Hui, K. W., Nelson, K. K., & Yeung, P. E. (2016). On The Persistence and Pricing of Industry-Wide and Firm-Specific Earnings, Cash Flows, and Accruals. Journal of Accounting and Economics, 61(1), 185–202. https://doi.org/http://dx.doi.org/10.1016/j.jacceco.2015.06.003
IDX. (2019). Profil Perusahaan Tercatat. Diakses Pada 30 April 2019, dari https://idx.co.id/perusahaan-tercatat/profil-perusahaan-tercatat/
Jensen, M., & Meckling, W. (2012). Theory of the firm: Managerial behavior, agency costs, and ownership structure. The Economic Nature of the Firm: A Reader, Third Edition, 3(1), 283–303. https://doi.org/10.1017/CBO9780511817410.023
Jumiati, F., & Ratnadi, N. M. D. (2014). Pengaruh Kepemilikan Manajerial Dan Book Tax Differences Pada Persistensi Laba. E-Jurnal Akuntansi Universitas Udayana, 8(2), 91–101.
KKP. (2017). Maritim Indonesia, Kemewahan Yang Luar Biasa. Diakses pada 8 oktober 2019, dari http://www2.kkp.go.id/artikel/2233-maritim-indonesia-kemewahan-yang-luar-biasa
Koch, B.S. (1981). Income Smoothing: An Experiment. The Accounting Review, LVI(3)
Kolozsvari, A. C. (2016). Analysis of the Influence of Income Smoothing Over Earnings Persistence in the Brazilian Market. R. Cont. Fin. - USP, São Paulo, 27(72), 306-319. https://doi.org/10.1590/1808-057x201602610
Kordestani, G., Taqiporian, M., Biglari, V., & Minaei, V. (2016). Persistences of Earnings and Prediction of Future Cash Flows : The Role of Timely Recognition of Bad News. Business: Theory and Practice, 17(4), 353-360. https://doi.org/10.3846/btp.17.11124
Laily, W., & Ahmar, N. (2014). The Effect of Earnings Persistence on Company Performance in Manufacturing Companies Listed on the Indonesian Stock Exchange. The Indonesian Accounting Review, 4(1), 37-42.
Martinez, A. L., Tatiana, B. T. S., & Danilo, S. M. (2015). Book-Tax Differences, Earnings Persistences and Tax Planning Before and After The Adoption of IFRS in Brazil. Advances in Scientific and Aplied Accounting Journal, 9(8), 1–18.
Nuraeni, R., Mulyati, S., & Putri, T. E. (2018). Faktor-faktor yang Mempengaruhi Persistensi Laba (Studi Kasus pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015). Accruals, 2(1), 82–112. https://doi.org/10.35310/accruals.v2i1.8
Nuswatara, D. A. (2004). The Effect of Market Share and Leverage Interaction Toward Earnings Management Practices. Jurnal Dan Prosiding SNA - Simposium Nasional Akuntansi, 7, 170–185. Retrieved from http://pdeb.fe.ui.ac.id/?p=6848
Putri, G., & Supadmi, N. L. (2016). Pengaruh Tingkat Hutang dan Kepemilikan Manajerial Terhadap Persistensi Laba Pada Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 15(2), 915–942.
Rahmadhani, A., Zulbahridar, & Hariadi. (2016). Pengaruh Book-tax Differences, Volatilitas Arus Kas, Volatilitas Penjualan, Besaran Akrual, dan Tingkat Hutang Terhadap Persistensi Laba (Studi Empiris pada Perusahaan Aneka Industri yang terdaftar di BEI tahun 2010-2014). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 2163–2176.
Sari, S. P., & Fachrurrozie. (2016). The Analysis of Factors and Moderation of Book Tax Difference On The Property Real Estate. Accounting Analysis Journal, 5(3), 182-188.
Scott, W. R. (1997). Financial Accounting Theory Second edition. In Canada: Prentice Hall.
Sugiyono. (2017). Pendekatan Kuantitatif, Kualitatif, Kombinasi, R&D dan Penelitian Evaluasi. In Alfabeta.
Sulastri, D. A. (2014). Pengaruh Volatilitas Arus Kas dan Tingkat Hutang Terhadap Persistensi Laba. E-Journal UNP, 2(2), 1–29.
Sutisna, H. (2017). Accruals and Cash Flow Volatility of The Earnings Persistence. International Journal of Economic Perspectives, 11(1), 1558–1570.
Utari, L. A. P., & Mertha, M. (2016). Corporate Governance Memoderasi Pengaruh Book Tax Differences pada Persistensi Laba. E-Jurnal Akuntansi Universitas Udayana, 16(2), 1376–1404.
Vichitsarawong, T., & Sompong, P. (2015). Do Audit Opinions Reflect Earnings Persistence?. Managerial Auditing Journal, 30(3), 244-276. https:// doi.prg/10.1108/MAJ-12-2013-0973
Yosra, B. M. (2015). Earnings Volatility and Earnings Predictability. Journal of Business Studies Quarterly, 6(3), 37-53.
Zdulhiyanov, M. (2015). Pengaruh Book Tax Differences terhadap Persistensi Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2011). -Urnal Akuntansi Universitas Negeri Padang, 3(1), 55–67.
Zhou, M. (2016). Does Accounting For Uncertain Tax Benefits Provide Information About The Relation Between Book-Tax Differences and Earnings Persistence? Review of Accounting and Finance, 15(1), 65–84. https://doi.org/https:// doi.org/10.1108/RAF-05-2014-0054
Published
2020-01-14
How to Cite
MAHENDRA, Made Edi; SADHA SUARDIKHA, I Made.
Pengaruh Tingkat Hutang, Fee Audit, dan Konsentrasi Pasar Pada Persistensi Laba.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 1, p. 179 - 193, jan. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/54516>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i01.p13.
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