Apakah Laba Berbasis Kas, Berbasis Akrual dan Pembagian Laba Perusahaan Terakselerasi di Pasar?

  • Tri Utami Universitas Widya Dharma
  • Riri Zelmiyanti Politeknik Negeri Batam
  • Hidayatul Khusnah Universitas Nahdlatul Ulama
  • Abdul Haris Universitas Widya Dharma
  • Cahaya Nugrahani Universitas Widya Dharma
  • Titik Purwanti Universitas Widya Dharma
Keywords: Akselesari Laba, Komponen Kas, Komponen Akrual, Reaksi Pasar

Abstract

Angka akuntansi terakselerasi di pasar apabila angka akuntansi direaksi oleh pasar dan tercermin dalam harga saham atau return saham. Tujuan dari penelitian ini adalah untuk menguji apakah komponen laba berbasis akrual dan berbasis kas terakselerasi di pasar. Disamping itu, penelitian ini juga menguji apakah distribusi laba kepada investor dan kreditor terakselerasi di pasar. Penelitian ini menggunakan pengukuran perubahan pertumbuhan untuk mengukur akselerasi. Objek penelitian dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan jumlah sampel sebanyak 881 firm-year observation. Multiple Regression dan Clustered Robust Regression digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa komponen laba berbasis akrual berpengaruh positif dan signifikan terhadap return saham, dengan kata lain komponen akrual terakselerasi di pasar. Sedangkan komponen laba berbasis kas, dan distribusi laba kepada investor dan kreditor tidak berpengaruh terhadap return saham.

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Published
2022-06-10
How to Cite
Utami, T., Zelmiyanti, R., Khusnah, H., Haris, A., Nugrahani, C., & Purwanti, T. (2022). Apakah Laba Berbasis Kas, Berbasis Akrual dan Pembagian Laba Perusahaan Terakselerasi di Pasar?. Muhammadiyah Riau Accounting and Business Journal, 3(2), In Press. https://doi.org/10.37859/mrabj.v3i2.3586
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