Pengaruh Ukuran Perusahaan, Dividen, dan Kualitas Audit terhadap Kualitas Laba pada Perusahaan Makanan Minuman di BEI 2021–2023
DOI:
https://doi.org/10.36312/jar.v4iSpecial%20Issue.3392Keywords:
Ukuran Perusahaan, Pembayaran Dividen, Kualitas AuditAbstract
Laporan keuangan merupakan sarana komunikasi penting bagi perusahaan dalam menyampaikan informasi kepada pihak internal maupun eksternal. Informasi laba memiliki peran krusial, khususnya bagi investor, karena laba yang tinggi atau meningkat memberikan indikasi keuntungan yang diharapkan. Namun, adanya motivasi manajemen untuk menampilkan laba yang lebih baik dapat mendorong praktik manajemen laba sehingga menurunkan kualitas laba yang dilaporkan. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, pembayaran dividen, dan kualitas audit terhadap kualitas laba pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Populasi penelitian berjumlah 71 perusahaan dengan teknik purposive sampling yang menghasilkan 14 perusahaan sebagai sampel, sehingga diperoleh 42 data observasi dalam tiga tahun penelitian. Setelah dilakukan penghapusan outlier, jumlah data akhir yang dianalisis adalah 35. Analisis data dilakukan menggunakan regresi linier berganda dengan uji parsial (t), uji simultan (F), koefisien determinasi, serta uji asumsi klasik dan statistik deskriptif dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap kualitas laba, pembayaran dividen berpengaruh positif terhadap kualitas laba, sedangkan kualitas audit tidak berpengaruh terhadap kualitas laba. Temuan ini mengimplikasikan bahwa kebijakan dividen memiliki peran penting dalam menjaga kualitas laba, sementara ukuran perusahaan dan kualitas audit belum mampu menunjukkan kontribusi signifikan dalam konteks perusahaan makanan dan minuman di Indonesia.
Financial statements serve as an important communication tool for companies in delivering information to both internal and external stakeholders. Earnings information plays a crucial role, especially for investors, as higher or increasing earnings indicate expected returns. However, managerial incentives to present higher earnings may encourage earnings management practices that reduce reported earnings quality. This study aims to examine the effect of firm size, dividend payout, and audit quality on earnings quality in food and beverage companies listed on the Indonesia Stock Exchange during 2021–2023. The research population consisted of 71 companies, from which 14 were selected as samples using purposive sampling, resulting in 42 observations across three years. After outlier removal, 35 valid observations were analyzed. Data were processed using multiple linear regression analysis with partial test (t-test), simultaneous test (F-test), coefficient of determination, classical assumption tests, and descriptive statistics, supported by SPSS version 25. The results indicate that firm size has no significant effect on earnings quality, dividend payout has a positive effect on earnings quality, while audit quality has no significant effect on earnings quality. These findings imply that dividend policy plays an important role in maintaining earnings quality, whereas firm size and audit quality do not show a significant contribution in the context of food and beverage companies in Indonesia.
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