Kualitas Akrual: Kebutuhan Stakeholder dan Konsekuensi Ekonomi

Abstract

This study aims to examine the quality of accrual having economic consequences in predicting future cash flows in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), the research sample was determineted using the pusposive sampling method with a total sample of 213 companies. The data used is secondary data from the company’s annual report. The analytical method used i multiple regression analysis (MRA). The result showed that the interest of investors and the interest of lenders were positively correlated with the quality of accruals. Suppliers interest is negatively correlated with accrual quality. While the quality of accruals has economic consequences in predicting future cash flows.

Digitalization Disclosure and Accounting Information Quality

“…Accounting Information Quality Accounting information is presented in the form of financial statements prepared by the company. Accrual quality is an indicator that shows whether the financial statements are of high quality or not (Novita & Sebrina, 2022). The accrual basis is an accounting basis in which accounting events are recognized, recorded, and presented in the financial statements based on the effect of events at the time the accounting event occurs regardless of when money is received or paid (Kieso et al, 2008).…”

“…Hence, it is necessary to know whether the information is of quality or not. One of the indicators that can be used to show whether the financial statements are of high quality or not is accrual quality (Novita & Sebrina, 2022). Jonas & Blanchet (2000) argue that quality financial statements are financial statements that provide complete and transparent accounting information.…”