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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmu Manajemen JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) Dinamisia: Jurnal Pengabdian Kepada Masyarakat TIJAB (The International Journal of Applied Business) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Ilmu Manajemen
Ike Arisanti
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : JABE (Journal of Accounting and Business Education)

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Analysis on Earnings Persistence, Independent Commissioner and Herding Behavior on Earnings Quality Ike Arisanti
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 3, Issue 2, March 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (738.347 KB) | DOI: 10.26675/jabe.v3i2.6846

Abstract

This study aims at determining the effect of independent commissioners, earnings persistence, and herding behavior on earnings quality. This study employs a multiple linear regression analysis with SPSS as the statistical tool. Before conducting the hypothesis test, a classical assumption test is conducted first, determining whether the data have met the classical assumptions and may be applied to the regression model. There are four components used in the classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. This study takes 80 qualified manufacturing companies listed with the Indonesia Stock Exchange in 2017 as the object with a purposive sampling technique. The earnings quality variable is measured using ERC, the Herding behavior is measured using Cross Sectional Absolute Deviation (CSAD), the Independent Commissioners are measured by comparing the number of independent commissioners with overall commissioners in the companies, and the earnings persistence is measured by comparing current earnings with past earnings. The results of this study partially show that earnings persistence variable, independent commissioners and herding behavior do not influence the quality of earnings.
Co-Authors Ahmad Waluya Jati Anggrian Faulina Permatasari Aviani Widyastuti Dhaniel Syam Gina Harventy Ihyaul Ulum Isti Fadah Marwan Asri Mohammad Naufal Novi Puspitasari Novi Puspitasari Novitasari Agus Saputri Tri Wahyu Oktavendi