Meningkatkan Kualitas Laba: Peran Good Corporate Governance dan Rasio Keuangan pada Perusahaan LQ45
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh good corporate governance dan rasio keuangan terhadap kualitas laba pada perusahaan yang tergabung dalam indeks LQ45 di Bursa Efek Indonesia periode 2022-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling sehingga diperoleh 15 perusahaan sebagai sampel penelitian dengan total 39 observasi setelah penghapusan data outlier. Data penelitian dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa likuiditas dan rasio laba ditahan berpengaruh terhadap kualitas laba, sedangkan kepemilikan institusional, gender diversity, dan rasio hutang tidak berpengaruh terhadap kualitas laba. Secara simultan, seluruh variabel independen terbukti berpengaruh terhadap kualitas laba. Penelitian ini memiliki keterbatasan pada jumlah sampel yang relatif terbatas dan periode pengamatan yang hanya mencakup tiga tahun, sehingga hasil penelitian belum sepenuhnya dapat digeneralisasi. Meskipun demikian, temuan penelitian ini menunjukkan bahwa kondisi keuangan internal perusahaan memiliki peran yang lebih dominan dalam menentukan kualitas laba dibandingkan mekanisme tata kelola formal serta memberikan implikasi bagi manajemen dan investor dalam menilai kredibilitas laporan keuangan perusahaan.
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