Pengaruh Kualitas Laba terhadap Nilai Perusahaan Perbankan Syariah di Jakarta Islamic Index

Abstract

Abstract. Profit is usually used as a basis for investment decisions. Decision making by investors and potential investors in a company is influenced by the company's financial quality. The aim of this study is to examine and provide evidence for the relationship between firm value and earnings quality. Several examples of companies are used in the data collection process in this study. The sharia banking companies in this study have been registered in the Jakarta Islamic Index for the 2019–2021 period, which is used to evaluate hypotheses. Purposive sampling technique was carried out to 14 sample companies. The results showed significant results where the value of the company was greatly influenced by the quality of the company's earnings, a tax of 58.1% where in this study other variables also affected the rest, which was around 41.9%. This research provides the fact that there is continuity between the increase in the quality of company earnings and the value of the company. Keywords : profit quality, company value, discretionary accrual Abstrak. Dasar keputusan investasi dapat dipengaruhi oleh laba. Pengambilan keputusan oleh investor pada perusahaan dipengaruhi oleh kualitas keuangan perusahaan tersebut. Penelitian ini bertujuan mengkaji serta menawarkan bukti empiris hubungan antara nilai perusahaan dan kualitas laba dari perusahaan tersebut. Beberapa sampel perusahaan digunakan dalam proses pengambilan data dalam penelitian ini. Perusahan perbankan syariah yang dipakai sebagai sampel di dalam kegiatan penelitian ini telah teregistrasi Jakarta Islamic Index periode 2019–2021, yang digunakan untuk mengevaluasi hipotesis. Teknik purposive sampling dilakukan kepada sebanyak 14 perusahaan sampel. Hasil penelitian menunjukkan hasil signifikan dimana nilai perusahan sangat dipengaruhi oleh kualitas laba perusahaan tersebut, yakni sebesar 58,1% dimana dalam penelitian ini variabel lain pun mempengaruhi sisanya yaitu berkisar 41,9%. Penelitian ini memberikan kenyataan bahwasanya kenaikan pada laba perusahaan juga diikuti dengan kenaikan nilai perusahaan tersebut.