Pengaruh Struktur Kepemilikan dan Income Smoothing pada Keinformatifan Laba Akuntansi
DOI:
https://doi.org/10.14421/jies.2024.5.1.47-61Keywords:
Keinformatifan Laba, Struktur Kepemilikan, Income SmoothingAbstract
Angka akuntansi di pasar negara berkembang kurang informatif tentang nilai ekonomi perusahaan dibandingkan dengan angka di negara maju. Sehingga keinformatifan laba terus menjadi masalah yang menantang bagi para investor, analis keuangan, manajemen dan peneliti akademis. Penelitian ini bertujuan untuk mengetahui pengaruh struktur kepemilikan perusahaan dan income smoothing terhadap keinformatifan laba akuntansi pada perusahaan manufaktur yang telah terdaftar di Indeks Saham Syariah Indonesia (ISSI) pada tahun 2016-2020. Sampel dalam penelitian ini yaitu perusahaan manufaktur yang memenuhi kriteria tertentu yang ditentukan menggunakan purposive sampling dengan jumlah sampel penelitian sebanyak 165 data observasi. Teknik analisis data yang digunakan yaitu analisis regresi berganda yang diolah menggunakan e-views9. Hasil penelitian menunjukan bahwa struktur kepemilikan tidak berpengaruh terhadap keinformatifan laba, sedangkan income smoothing berpengaruh secara negatif terhadap keinformatifan laba. Hasil ini mendukung teori keagenan dan teori sinyal yang mana income smoothing yang dilakukan manajemen merusak transparansi dan menurunkan nilai guna informasi juga memberikan sinyal negatif mengenai ketidakpastian laba dimasa datang sehingga mengurangi kekuatan respon investor dan menurunkan keinformatifan laba.
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