PENGARUH STRUKTUR KEPEMILIKAN DAN INCOME SMOOTHING PADA KEINFORMATIFAN LABA AKUNTANSI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI ISSI TAHUN 2016-2020)

Vesti Warohmah, NIM.: 17108040088 (2022) PENGARUH STRUKTUR KEPEMILIKAN DAN INCOME SMOOTHING PADA KEINFORMATIFAN LABA AKUNTANSI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI ISSI TAHUN 2016-2020). Skripsi thesis, UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA.

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Abstract

The numbers of accounting in emerging markets are less informative about firms economic value than the numbers in developed economies. Thus, earning informativeness continues to be a challenging issue for investors, financial analyst, management and academic researchers. The purpose of this study is to determine the effect of company ownership and income smoothing on the informativeness of accounting earnings in manufacturing companiess that have been listed on the Indonesian Sharia Stock Index (ISSI) in 2016-2020. The sample in this study is a manufacturing company which consists of some criteria and determined using purposive sampling with a total research sample of 165 observation. The analysis technique used data panel regression analysis processed using e-views9. The results showed that ownership structure had no effect on earnings informativeness, while income smoothing had a negative effect on earnings informativeness. These results support agency theory and signaling theory in which income smoothing by management undermines transparency and reduces the use value of information and also gives a negative signal about uncertainty in future earnings, thereby reducing the strength of investor responses and reducing earnings informativeness.

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