Apakah Pandemi Covid-19 Mempengaruhi Kualitas Pendapatan?

Penulis

  • Tenripada Tenripada Universitas Tadulako, Indonesia, Indonesia
  • Arung Gihna Mayapada Universitas Tadulako, Indonesia, Indonesia
  • Muhammad Afdhal Universitas Tadulako, Indonesia, Indonesia
  • Andi Ainil Mufidah Tanra Universitas Tadulako, Indonesia, Indonesia
  • Husnul Hatimah Universitas Tadulako, Indonesia, Indonesia
  • Muhammad Ilham Pakawaru Universitas Tadulako, Indonesia, Indonesia
  • Indra Basir Universitas Tadulako, Indonesia, Indonesia
  • Septian Septian Universitas Tadulako, Indonesia, Indonesia

Kata Kunci:

Covid-19 Pandemic, Earnings Quality, Hotel, Indonesia, Restaurant, Tourism

Abstrak

This study aims to empirically examine the impact of the COVID-19 pandemic on the quality of earnings reported by companies in the restaurant, hotel, and tourism sub-sector in Indonesia. This research is quantitative research with the data analysis technique of paired sample t-test. The research period is before and during the COVID-19 pandemic, namely 2019-2020. Earnings quality in this study is operationalized by discretionary accruals calculated using the model of Kothari et al. (2015). This study reveals no significant difference in earnings quality between before and during the COVID-19 pandemic. However, the mean earnings quality before the Covid-19 pandemic was higher than during the Covid-19 pandemic. This research contributes to providing empirical evidence on earnings quality during crises such as the COVID-19 pandemic. The results of this study also contribute practically to regulators in formulating policies related to financial statements during situations.

Referensi

Hussainey, K. (2020). Auditing in times of social distancing: The effect of COVID-19 on auditing quality. International Journal of Accounting & Information Management, ahead-of-print(ahead-of-print). https://doi.org/10.1108/IJAIM-08-2020-0128

Aljawaheri, B. A. W., Ojah, H. K., Machi, A. H., & Almagtome, A. H. (2021). COVID-19 Lockdown, Earnings Manipulation and Stock Market Sensitivity: An Empirical Study in Iraq. The Journal of Asian Finance, Economics and Business, 8(5), 707–715. https://doi.org/10.13106/JAFEB.2021.VOL8.NO5.0707

Atalan, A. (2020). Is the lockdown important to prevent the COVID-19 pandemic? Effects on psychology, environment and economy-perspective. Annals of Medicine and Surgery, 56, 38–42. https://doi.org/10.1016/j.amsu.2020.06.010

Ayers, B. C., Jiang, J. (Xuefeng), & Yeung, P. E. (2006). Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets. The Accounting Review, 81(3), 617–652. https://doi.org/10.2308/accr.2006.81.3.617

Becker, C. L., Defond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research, 15(1), 1–24. https://doi.org/10.1111/j.1911-3846.1998.tb00547.x

Bonardi, J. P., Gallea, Q., Kalanoski, D., & Lalive, R. (2020). Fast and local: How did lockdown policies affect the spread and severity of the covid-19. Covid Economics, 23, 325–351. https://e4s.center/wp-content/uploads/2020/09/Fastandlocal_full_EN-1.pdf

ElMoatasem Abdelghany, K. (2005). Measuring the quality of earnings. Managerial Auditing Journal, 20(9), 1001–1015. https://doi.org/10.1108/02686900510625334

Faber, M., Ghisletta, A., & Schmidheiny, K. (2020). A lockdown index to assess the economic impact of the coronavirus. Swiss Journal of Economics and Statistics, 156(1), 11. https://doi.org/10.1186/s41937-020-00056-8

Filimonau, V., Derqui, B., & Matute, J. (2020). The COVID-19 pandemic and organisational commitment of senior hotel managers. International Journal of Hospitality Management, 91, 102659. https://doi.org/10.1016/j.ijhm.2020.102659

Filip, A., & Raffournier, B. (2014). Financial Crisis And Earnings Management: The European Evidence. The International Journal of Accounting, 49(4), 455–478. https://doi.org/10.1016/j.intacc.2014.10.004

Gössling, S., Scott, D., & Hall, C. M. (2021). Pandemics, tourism and global change: A rapid assessment of COVID-19. Journal of Sustainable Tourism, 29(1), 1–20. https://doi.org/10.1080/09669582.2020.1758708

Hall, C. M., Scott, D., & Gössling, S. (2020). Pandemics, transformations and tourism: Be careful what you wish for. Tourism Geographies, 22(3), 577–598. https://doi.org/10.1080/14616688.2020.1759131

Jiang, Y., & Wen, J. (2020). Effects of COVID-19 on hotel marketing and management: A perspective article. International Journal of Contemporary Hospitality Management, 32(8), 2563–2573. https://doi.org/10.1108/IJCHM-03-2020-0237

Jordan, C. E., Clark, S., & Waldron, M. (2021). Testing for Earnings Management in the U.S. Amid the COVID-19 Pandemic. Journal of Applied Business & Economics, 23(5). http://m.www.na-businesspress.com/JABE/JABE23-5/1_JordanFinal.pdf

Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197. https://doi.org/10.1016/j.jacceco.2004.11.002

KPMG. (2020). COVID-19: Potential impact on financial reporting. https://home.kpmg/xx/en/home/insights/2020/03/covid-19-financial-reporting-resource-centre.html

Lau, H., Khosrawipour, V., Kocbach, P., Mikolajczyk, A., Schubert, J., Bania, J., & Khosrawipour, T. (2020). The positive impact of lockdown in Wuhan on containing the COVID-19 outbreak in China. Journal of Travel Medicine, 27(3), taaa037. https://doi.org/10.1093/jtm/taaa037

Lo, K. (2008). Earnings management and earnings quality. Journal of Accounting and Economics, 45(2–3), 350–357. https://doi.org/10.1016/j.jacceco.2007.08.002

Muzakki, F. (2020). The Global Political Economy Impact of COVID-19 and the Implication to Indonesia. Journal of Social Political Sciences, 1(2). http://e-journal.unas.ac.id/index.php/jsps/article/view/11

Nicola, M., Alsafi, Z., Sohrabi, C., Kerwan, A., Al-Jabir, A., Iosifidis, C., Agha, M., & Agha, R. (2020). The socio-economic implications of the coronavirus pandemic (COVID-19): A review. International Journal of Surgery, 78, 185–193. https://doi.org/10.1016/j.ijsu.2020.04.018

Ozili, P. K., & Arun, T. (2020). Spillover of COVID-19: Impact on the Global Economy. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3562570

Pachetti, M., Marini, B., Giudici, F., Benedetti, F., Angeletti, S., Ciccozzi, M., Masciovecchio, C., Ippodrino, R., & Zella, D. (2020). Impact of lockdown on Covid-19 case fatality rate and viral mutations spread in 7 countries in Europe and North America. Journal of Translational Medicine, 18(1), 338. https://doi.org/10.1186/s12967-020-02501-x

Persakis, A., & Iatridis, G. E. (2015a). Earnings quality under financial crisis: A global empirical investigation. Journal of Multinational Financial Management, 30, 1–35. https://doi.org/10.1016/j.mulfin.2014.12.002

Persakis, A., & Iatridis, G. E. (2015b). Cost of capital, audit and earnings quality under financial crisis: A global empirical investigation. Journal of International Financial Markets, Institutions and Money, 38, 3–24. https://doi.org/10.1016/j.intfin.2015.05.011

Rose, A. M., Rose, J. M., Suh, I., & Thibodeau, J. C. (2020). Analytical Procedures: Are More Good Ideas Always Better for Audit Quality? Behavioral Research in Accounting, 32(1), 37–49. https://doi.org/10.2308/bria-52512

Šušak, T. (2020). The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic. Zb. Rad. Ekon. Fak. Rij, 38(2), 453–473. https://doi.org/10.18045/zbefri.2020.2.453

Susilawati, S., Falefi, R., & Purwoko, A. (2020). Impact of COVID-19’s Pandemic on the Economy of Indonesia. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 3(2), 1147–1156. https://doi.org/10.33258/birci.v3i2.954

Usheva, M., & Vagner, L. (2021). Earnings Management as a Tool of Bankruptcy Prevention during Global Pandemic of COVID-19. Globalization and Its Socio-Economic Consequences 2020, 92. https://doi.org/10.1051/shsconf/20219202063

Xiao, H., & Xi, J. (2021). The COVID-19 and earnings management: China’s evidence. Journal of Accounting and Taxation, 13(2), 59–77. https://doi.org/10.5897/JAT2020.0436

Zu, Z. Y., Jiang, M. D., Xu, P. P., Chen, W., Ni, Q. Q., Lu, G. M., & Zhang, L. J. (2020). Coronavirus Disease 2019 (COVID-19): A Perspective from China. Radiology, 296(2), E15–E25. https://doi.org/10.1148/radiol.2020200490

Sugiyono, Metode Penelitian kuatitatif dan kualitatif dan R&G , Bandung: Alfabet, 2011

Tribunnews.com. Gelar RAT 2018, KSPPS BMT UGT Bukukan SHU Rp71,775 Miliar [WWW Document]. https://www.tribunnews.com/bisnis/2019/02/23/gelar-rat-2018-kspps-bmt-ugt-bukukan-shu-rp-71-775-miliar?page=all

Unduhan

File Tambahan

Diterbitkan

2022-06-27

Cara Mengutip

Tenripada, T., Mayapada, A. G., Afdhal, M., Mufidah Tanra, A. A., Hatimah, H., Pakawaru, M. I., … Septian, S. (2022). Apakah Pandemi Covid-19 Mempengaruhi Kualitas Pendapatan?. Jurnal Akuntansi Dan Pajak, 23(1), 282–292. Diambil dari https://jurnal.stie-aas.ac.id/index.php/jap/article/view/5495

Terbitan

Vol 23 No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022

Bagian

Articles

Citation Check

Lisensi

The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS Surakarta 

 Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Artikel Serupa

1 2 3 4 5 6 7 8 9 10 > >> 

Anda juga bisa Mulai pencarian similarity tingkat lanjut untuk artikel ini.