Published date: Jul 18 2023

Journal Title: KnE Social Sciences

Issue title: Transdisciplinary Symposium on Business, Economics, and Communication (TSBEC 2022)

Pages: 157–166

DOI: 10.18502/kss.v8i12.13660

Yolifiandri .yolifiandri@undira.ac.idAccounting Program, Dian Nusantara University, Jakarta, Indonesia

Sigit MaretaAccounting Program, Dian Nusantara University, Jakarta, Indonesia

Lestari .Accounting Program, Dian Nusantara University, Jakarta, Indonesia

Edy SuryadiAccounting Program, Dian Nusantara University, Jakarta, Indonesia

Irwan Irawadi BarusAccounting Program, Dian Nusantara University, Jakarta, Indonesia

Coronavirus events that attacked the whole world, especially in Indonesia, has a huge impact on economic and business life. Large companies with good reputation and great profit in the community are favourite places to invest because investors have a certain degree of confidence to get the profits. However, during the Covid-19 outbreak, this made the situation uncertain due to the fall of the global economy. Guarantees about companies being honest about results no longer refer to company size or reported profits. Therefore, the authors describe the problems related to the factors that affect each company’s earnings quality. This study aims to analyze how the quality of profits are influenced from the implementation of corporate governance and dividend payment. The method applied in this study uses an analysis of social research documentation with the aim of finding a suitable theory and reviewing empirical results on the factors that affect the quality of earnings after the pandemic. The results from various empirical results showed that there is still little research on the ability of factors affecting profit quality in post pandemic area to conduct research on companies from industries that are validated on the Indonesian stock exchange. The results of the study can be expected to contribute to further research and facilitate the government to approach the development of banking industry sector to encourage the economy.This study is important to determine as a result of the implementation of corporate governance related to the effects of mitigation in the pandemic era. In addition, this study is expected to provide further guidelines, especially for national private companies and improve the quality of earnings post Covid-19 pandemic.

Keywords: profit quality, good corporate governance, dividend payment, banking industry sector, post Covid-19 pandemic

[1] Cristina KM, Artini LGS. Pengaruh likuiditas, risiko kredit, dan dana pihak ketiga terhadap profitabilitas pada bank perkreditan rakyat (BPR). E-Jurnal Manajemen Unud. 2018;7(6):3353-3383.

[2] Soemitra A, Bank & Lembaga Keuangan Syariah. Jakarta: Prenada Media; 2017.

[3] Kholis N Analisis struktur kepemilikan dan perannya terhadap praktik manajemen laba perusahaan. Addin. 2015;8(1).

[4] Wahyudianti S, Armeliza D, Muliasari I. The Determinant Factors of Earning Quality. Jurnal Akuntansi, Perpajakan dan Auditing. 2021;2(1):109-125.

[5] Yusuf Y, Anthoni L. Perbandingan Pergerakan Indeks Harga Saham Gabungan (IHSG) dengan Indeks Saham Syariah Indonesia (ISSI) Selama Pandemi Covid 19. In Proseding Seminar Nasional Akuntansi. 2020;3(1).

[6] Kepramareni P, Pradnyawati SO, Swandewi NNA. Kualitas Laba Dan Faktor-Faktor Yang Berpengaruh (Studi Kasus Pada Perusahaan Manufaktur Tahun 2017-2019). Wacana Ekonomi ( Jurnal Ekonomi, Bisnis dan Akuntansi). 2021;20(2):170-178.

[7] Susanti E, Azwar K, Astuti A. Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laba Pada Perusahaan Index LQ 45 Periode 2015-2019. Financial: Jurnal Akuntansi. 2021;7(1):97-104.

[8] Sukrisno A. Auditing (Pemeriksaan Akuntan). Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia; 2011.

[9] Lestari S, Afifudin A, Mawardi MC. Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laba Dan Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018). Jurnal Ilmiah Riset Akuntansi. 2021;10(05).

[10] Supomo M, Amanah L. Pengaruh Komite Audit, Struktur Modal, dan Persistensi Laba terhadap Kualitas Laba. Jurnal Ilmu Dan Riset Akuntansi ( JIRA). 2019;8(5).

[11] Aryengki R, Satriawan RA. Pengaruh Komite Audit, Kualitas Audit, Likuiditas Dan Ukuran Perusahaan Terhadap Kualitas Laba Pada Perusahaan Industry & Chemical Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014. Jurnal Online Mahasiswa ( JOM) Bidang Ilmu Ekonomi. 2016;3(1):2192-2206.

[12] Ni Wayan Novi Budiasni MM, Darma GS. Corporate social responsibility dalam Ekonomi Berbasis Kearifan Lokal di Bali: Kajian dan Penelitian Lembaga Perkreditan Desa. Bali: Nilacakra; 2020.

[13] Situmorang DR. Peran Struktur Modal Dan Ukuran Perusahaan Sebagai Variabel Kontrol Pengaruh Kepemilikan Manajerial, Komisaris Independen, Dan Kepemilikan Institusional Terhadap Kualitas Laba. Jurnal Ilmu Manajemen METHONOMIX. 2019;2(2):115-124.

[14] Soly N, Wijaya N. Faktor-faktor yang mempengaruhi kualitas laba pada perusahaan manufaktur. Jurnal Bisnis Dan Akuntansi. 2017;19(1):47-55.

[15] Amaliah TH. Suatu Tinjauan Asimetri Informasi Dan Implikasinya Terhadap Manajemen Laba. Diponegoro Journal of Accounting. 2013;3(2):17-34.

[16] Stolowy H, Breton G. Accounts manipulation: A literature review and proposed conceptual framework. Review of Accounting and Finance. 2004;3(1):5-92.

[17] Helina H, Permanasari M. Faktor-faktor yang mempengaruhi kualitas laba pada perusahaan publik manufaktur. Jurnal Bisnis Dan Akuntansi. 2017;19(1a-5):325-334.

[18] Utami W. Pengaruh manajemen laba terhadap biaya modal ekuitas (studi pada perusahaan publik sektor manufaktur). The Indonesian Journal of Accounting Research. 2006;9(2).

[19] Mareta S, Anggraini W. The influence of current ratio, return on asset, debt to equity ratio and good corporate governance on market value added (emipical study on basic industry and chemical companies listed on Indonesia Stock Exchange). Jurnal Ilmiah Manajemen dan Bisnis ISSN. 2021;7(2):189-196.

[20] Kurniasih T, Sari R, Maria M. Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan dan kompensasi rugi fiskal pada tax avoidance. Buletin studi ekonomi. 2013;18(1):44276.

[21] Subramanyam KR. Financial statement analysis. Vietnam: Không nhà xu t b n; 2017.

[22] Lawrence GJ, Zutter CJ. Principles of managerial finance. England: Pearson; 2012.

[23] Budianto R, Samrotun YC. Pengaruh good corporate governance (Gcg) Terhadap Kualitas Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2015-2017. In Prosiding Seminar Nasional: Manajemen, Akuntansi, Dan Perbankan. 2018;1(1):411- 424.

[24] Farida DN, Kusumumaningtyas M. Pengaruh dewan komisaris independen dan kepemilikan manajerial terhadap kualitas laba. Jurnal Stie Semarang (Edisi Elektronik). 2017;9(1):35-57.