{"id":"https://openalex.org/W3133687358","doi":"https://doi.org/10.30813/jab.v14i1.2215","title":"PERAN KUALITAS LABA DALAM MEMEDIASI PENGARUH KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN","display_name":"PERAN KUALITAS LABA DALAM MEMEDIASI PENGARUH KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN","publication_year":2021,"publication_date":"2021-02-27","ids":{"openalex":"https://openalex.org/W3133687358","doi":"https://doi.org/10.30813/jab.v14i1.2215","mag":"3133687358"},"language":"en","primary_location":{"id":"doi:10.30813/jab.v14i1.2215","doi":"https://doi.org/10.30813/jab.v14i1.2215","is_oa":true,"landing_page_url":"https://doi.org/10.30813/jab.v14i1.2215","pdf_url":null,"source":{"id":"https://openalex.org/S4210212697","display_name":"Jurnal Akuntansi Bisnis","issn_l":"1979-360X","issn":["1979-360X","2598-6767"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I3133415027","host_organization_name":"University of Bunda Mulia","host_organization_lineage":["https://openalex.org/I3133415027"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Bisnis","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.30813/jab.v14i1.2215","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5047421090","display_name":"Kezia Octaviani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210104702","display_name":"Kwik Kian Gie School of Business","ror":"https://ror.org/01d357781","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210104702"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Kezia Octaviani","raw_affiliation_strings":["Institut Bisnis dan Informatika Kwik Kian Gie"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Bisnis dan Informatika Kwik Kian Gie","institution_ids":["https://openalex.org/I4210104702"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5090471650","display_name":"Sugi Suhartono","orcid":"https://orcid.org/0000-0002-5406-1912","observed_orcids":["https://orcid.org/0000-0002-5406-1912"]},"institutions":[{"id":"https://openalex.org/I4210104702","display_name":"Kwik Kian Gie School of Business","ror":"https://ror.org/01d357781","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210104702"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sugi Suhartono","raw_affiliation_strings":["Institut Bisnis dan Informatika Kwik Kian Gie"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Bisnis dan Informatika Kwik Kian Gie","institution_ids":["https://openalex.org/I4210104702"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210104702"],"apc_list":null,"apc_paid":null,"fwci":3.489,"has_fulltext":true,"cited_by_count":22,"citation_normalized_percentile":{"value":0.92013109,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"14","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9721999764442444,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9721999764442444,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.01730000041425228,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0034000000450760126,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-conservatism","display_name":"accounting conservatism","score":0.9440000057220459},{"id":"https://openalex.org/keywords/earnings-quality","display_name":"earnings quality","score":0.996999979019165},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9980000257492065},{"id":"https://openalex.org/keywords/mediating-effect","display_name":"mediating effect","score":0.7749999761581421},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.8939999938011169},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.8820000290870667},{"id":"https://openalex.org/keywords/stock-prices","display_name":"stock prices","score":0.492000013589859},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.6460000276565552},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.3930000066757202}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5827579498291016},{"id":"https://openalex.org/C124936454","wikidata":"https://www.wikidata.org/wiki/Q17086827","display_name":"Sobel test","level":3,"score":0.5492128133773804},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.43998655676841736},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.395255446434021},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.37757766246795654},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.33154210448265076},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.33103230595588684},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3138580918312073},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0764617919921875},{"id":"https://openalex.org/C82793941","wikidata":"https://www.wikidata.org/wiki/Q1046024","display_name":"Path analysis (statistics)","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.30813/jab.v14i1.2215","doi":"https://doi.org/10.30813/jab.v14i1.2215","is_oa":true,"landing_page_url":"https://doi.org/10.30813/jab.v14i1.2215","pdf_url":null,"source":{"id":"https://openalex.org/S4210212697","display_name":"Jurnal Akuntansi Bisnis","issn_l":"1979-360X","issn":["1979-360X","2598-6767"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I3133415027","host_organization_name":"University of Bunda Mulia","host_organization_lineage":["https://openalex.org/I3133415027"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Bisnis","raw_type":"journal-article"},{"id":"pmh:oai:ojs.training.ubm.ac.id:article/2215","doi":null,"is_oa":true,"landing_page_url":"https://journal.ubm.ac.id/index.php/akuntansi-bisnis/article/view/2215","pdf_url":"https://journal.ubm.ac.id/index.php/akuntansi-bisnis/article/download/2215/1988","source":{"id":"https://openalex.org/S4210212697","display_name":"Jurnal Akuntansi Bisnis","issn_l":"1979-360X","issn":["1979-360X","2598-6767"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I3133415027","host_organization_name":"University of Bunda Mulia","host_organization_lineage":["https://openalex.org/I3133415027"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1979-360X","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.30813/jab.v14i1.2215","doi":"https://doi.org/10.30813/jab.v14i1.2215","is_oa":true,"landing_page_url":"https://doi.org/10.30813/jab.v14i1.2215","pdf_url":null,"source":{"id":"https://openalex.org/S4210212697","display_name":"Jurnal Akuntansi Bisnis","issn_l":"1979-360X","issn":["1979-360X","2598-6767"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I3133415027","host_organization_name":"University of Bunda Mulia","host_organization_lineage":["https://openalex.org/I3133415027"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akuntansi Bisnis","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320307434","display_name":"Research Foundation of CFA Institute","ror":"https://ror.org/04v9v0986"},{"id":"https://openalex.org/F4320318932","display_name":"Universitas Udayana","ror":"https://ror.org/035qsg823"},{"id":"https://openalex.org/F4320320969","display_name":"University of Wollongong","ror":"https://ror.org/00jtmb277"},{"id":"https://openalex.org/F4320323452","display_name":"Universitas Diponegoro","ror":"https://ror.org/056bjta22"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3133687358.pdf","grobid_xml":"https://content.openalex.org/works/W3133687358.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2887662386","https://openalex.org/W6995692502","https://openalex.org/W2808581194","https://openalex.org/W2581067245","https://openalex.org/W7125919658","https://openalex.org/W4385080588","https://openalex.org/W4406357960","https://openalex.org/W7042501169","https://openalex.org/W7042231826","https://openalex.org/W2943970069"],"abstract_inverted_index":{"Abstract:":[0],"The":[1,91,146,199],"investor's":[2],"valuation":[3],"of":[4,21,48,50,55,58,74,98,114,122,125,137,152,175,188,195,210],"the":[5,11,18,22,34,46,53,56,62,83,88,120,123,135,150,161,173,178,186,189,193,196,208],"company's":[6,35],"performance":[7,36],"often":[8],"only":[9],"sees":[10],"stock":[12],"price.":[13],"High":[14],"share":[15,28],"price":[16],"reflects":[17],"high":[19],"value":[20,187],"company":[23],"as":[24,127],"well.":[25],"However,":[26],"low":[27],"prices":[29],"do":[30],"not":[31,182],"necessarily":[32],"indicate":[33],"is":[37,132,181],"poor.":[38],"This":[39],"research":[40],"aims":[41],"to":[42,118,142],"analyse":[43],"and":[44,105,112,139,157,169,198],"know":[45],"role":[47,121],"quality":[49,124,151,174,205],"profit":[51,126,153],"in":[52],"mediation":[54],"influence":[57],"conservatism":[59,165,180,212],"accounting":[60,164,179,211],"on":[61,82,160,172,192,213],"firm":[63,162,214],"value.":[64,215],"Sampling":[65],"techniques":[66,94],"are":[67,96],"performed":[68],"by":[69],"purposive":[70,284],"sampling":[71,281],"methods.":[72],"Sample":[73],"60":[75,288],"manufacturing":[76],"companies":[77],"that":[78,149,203],"have":[79],"been":[80],"listed":[81],"Indonesia":[84],"Stock":[85],"Exchange":[86],"for":[87],"period":[89],"2016-2018..":[90],"data":[92,304],"analysis":[93,136,194,384],"undertaken":[95],"coefficient":[97,113],"similarity,":[99],"descriptive":[100],"statistics,":[101],"classical":[102],"assumption":[103],"test,":[104],"linear":[106,318],"regression":[107],"analysis,":[108],"including":[109],"F-Test,":[110],"T-Test,":[111],"determination":[115],"test.":[116],"And":[117],"make":[119],"a":[128,155,167],"variable":[129,334],"intervening,":[130,335],"it":[131],"done":[133],"using":[134],"pathways":[138],"Sobel":[140,200,342,387],"tests":[141],"test":[143,201],"indirect":[144],"influences.":[145],"results":[147],"showed":[148],"has":[154,166],"positive":[156,168],"significant":[158,170],"effect":[159,171,209],"value,":[163],"profit,":[176],"while":[177],"proven":[183],"directly":[184],"affect":[185],"company.":[190],"Based":[191],"track":[197],"shows":[202],"earnings":[204],"can":[206],"mediate":[207],"Keywords:":[216],"Accounting":[217],"Conservatism,":[218],"Earnings":[219],"Quality,":[220],"Firm":[221],"Value":[222],"Abstrak:":[223],"Penilaian":[224],"investor":[225],"terhadap":[226,272,358,367,378,397],"kinerja":[227,252],"perusahaan":[228,241,253,289],"seringkali":[229],"hanya":[230],"melihat":[231],"dari":[232,258],"harga":[233,245],"saham.":[234],"Harga":[235],"saham":[236,246],"yang":[237,242,247,291,319],"tinggi":[238],"mencerminkan":[239],"nilai":[240,273,359,379,398],"tinggi.":[243],"Namun,":[244],"rendah":[248],"tidak":[249,346,373],"selalu":[250],"mengindikasikan":[251],"tersebut":[254],"kurang":[255],"baik.":[256],"Tujuan":[257],"penelitian":[259,349],"ini":[260],"adalah":[261],"untuk":[262,343],"menganalisis":[263],"peran":[264,330],"kualitas":[265,331,352,368,390],"laba":[266,332,353,391],"dalam":[267],"mediasi":[268],"pengaruh":[269,345,394],"konservatisme":[270,361,371,395],"akuntansi":[271,362,372,396],"perusahaan.":[274,380,399],"Pengambilan":[275],"sampel":[276],"menggunakan":[277],"teknik":[278],"non":[279],"probalility":[280],"dengan":[282,337],"metode":[283],"sampling.":[285],"Sampel":[286],"sebanyak":[287],"manufaktur":[290],"telah":[292],"didaftarkan":[293],"di":[294],"BEI":[295],"(Bursa":[296],"Efek":[297],"Indonesia)":[298],"periode":[299],"tahun":[300],"2016-2018.":[301],"Teknik":[302],"analisis":[303,316,338],"antara":[305],"lain":[306],"uji":[307,312,321,323,326,341],"kesamaan":[308],"koefisien,":[309],"statistika":[310],"deskriptif,":[311],"asumsi":[313],"klasik,":[314],"dan":[315,325,340,356,365,385],"regresi":[317],"meliputi":[320],"F,":[322],"t,":[324],"koefisien":[327],"determinasi.":[328],"Pengujian":[329],"sebagai":[333],"dilakukan":[336],"jalur":[339],"menguji":[344],"langsung.":[347],"Hasil":[348],"membuktikan":[350],"bahwa":[351,389],"berpengaruh":[354,363,375],"positif":[355,364],"signifikan":[357,366],"perusahaan,":[360],"laba,":[369],"sedangkan":[370],"terbukti":[374],"secara":[376],"langsung":[377],"Berdasarkan":[381],"hasil":[382],"path":[383],"Uji":[386],"menunjukkan":[388],"dapat":[392],"memediasi":[393],"Kata":[400],"kunci:":[401],"Konservatisme":[402],"Akuntansi,":[403],"Kualitas":[404],"Laba,":[405],"Nilai":[406],"Perusahaan.":[407]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2021-03-15T00:00:00"}
