KUALITAS LABA PERUSAHAAN KELUARGA DAN PERUSAHAAN BUKAN KELUARGA DI INDONESIA
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Abstract
Penelitian ini bertujuan untuk menguji kualitas laba perusahaan keluarga dan bukan perusahaan keluarga. Pengukuran kualitas laba perusahaan pada penelitian ini menggunakan empat pengukuran, yaitu discretionary accruals, predictiability of cash flows, earnings persistence, dan earnings response coefficient. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2012. Penggunaan perusahaan manufaktur dikarenakan jenis industri manufaktur merupakan kelompok industri yang paling banyak dan dominan di Indonesia. teknik pengambilan sampel penelitian ini menggunakan purposive sampling. Variabel independen yang digunakan adalah, Family firm, Earnings. Variabel dependen yang digunakan adalah ABSPADCA, PADCA, Quality, Persistence, Return. Hasil dari penelitian ini menunjukkan bahwa kualitas laba yang dilaporkan oleh perusahaan keluarga maupun perusahaan bukan keluarga memiliki kualitas yang sama.
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