Does Managerial Ownership Moderate the Effect of Managerial Ability on Earnings Quality? A comparative Study of Manufacturing Companies in Indonesia and Malaysia

Hapsoro, Dody and Shufia, Aghni Mira (2018) Does Managerial Ownership Moderate the Effect of Managerial Ability on Earnings Quality? A comparative Study of Manufacturing Companies in Indonesia and Malaysia. The Journal of Social Sciences Research, Spc. (2). pp. 639-647. ISSN p-ISSN: 2413-6670 | e-ISSN: 2411-9458

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Abstract

The purpose of this study is to test the capability of managerial ownership in moderating the effect of managerial ability on earnings quality. The research sample consists of 41 manufacturing companies in Indonesia Stock Exchange and 53 in Malaysia Stock Exchange within the year of 2014–2016. Partial Least Square (PLS) method used for data analysis. The result shows that managerial ability has a positive and significant effect on earnings persistence, both in Indonesia and Malaysia. Managerial ability also has a positive and significant effect on accrual quality in both countries. Managerial ownership strengthens the effect of managerial ability on earnings persistence, but only in Malaysia. However, managerial ownership strengthens the effect of managerial ability on accrual quality in both countries. The results of this study can help investors and creditors in making decisions. Before investors invest in a company or before creditors lend funds to companies, investors and creditors need to first consider the persistence of earnings, not only see the amount of earnings the company gets to ensure that the company's earnings quality is good and the company has good prospects in the future.

Item Type: Article
Uncontrolled Keywords: managerial ownership; managerial ability; earnings quality
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Pustakawan STIE YKPN
Date Deposited: 13 Jun 2019 09:25
Last Modified: 10 Dec 2019 08:23
URI: http://repository.stieykpn.ac.id/id/eprint/27

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