Perubahan Persistensi Laba dan Konservatisme Akuntansi Sebelum dan Selama Pandemi Covid-19 pada Perusahaan Sub Sektor Makanan dan Minuman yang Tercatat di BEI tahun 2017 sampai dengan 2020

Natania, Natania (2022) Perubahan Persistensi Laba dan Konservatisme Akuntansi Sebelum dan Selama Pandemi Covid-19 pada Perusahaan Sub Sektor Makanan dan Minuman yang Tercatat di BEI tahun 2017 sampai dengan 2020. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk melihat apakah terdapat perbedaan persistensi laba dan konservatisme akuntansi sebelum dan sesudah pandemi Covid-19. Studi kuantitatif ini menggunakan data sekunder berupa laporan tahunan dari perusahaan-perusahaan subsektor makanan dan minuman yang terdaftar di BEI. Penelitian berlangsung antara tahun 2017 hingga 2020. Purposive sampling digunakan untuk memilih 17 perusahaan dari 30 besar populasi dengan persyaratan sebagai berikut: 1) Perusahaan yang terdaftar di BEI pada subsektor makanan dan minuman dari tahun 2017 hingga 2020. 2) Perusahaan makanan dan minuman yang menerbitkan laporan keuangan audited tahun buku 2017-2020. 3) Laba perusahaan subsektor makanan dan minuman dari tahun 2017 sampai dengan tahun 2020. Metode analisis data berupa uji statistik deskriptif dan uji normalitas digunakan untuk menguji penelitian ini. Uji Peringkat Bertanda Wilcoxon dan Uji Krsukal Wallis digunakan untuk menguji hipotesis. Hasil dari penelitian ini adalah 1) hasil uji Wilcoxon Signed Ranks Test persistensi laba sebesar 0,831 > 0,05 sehingga Ha ditolak. Artinya, tidak terdapat perbedaan persistensi laba antara sebelum dan selama pandemi Covid-19. Perusahaan sub sektor makanan dan minuman tahun 2017-2021 memiliki persistensi laba yang sama pada periode sebelum dan selama pandemi Covid-19. 2) hasil uji Wilcoxon Signed Ranks Test konservatisme akuntansi sebesar 0,183 > 0,05 sehingga Ha ditolak. Artinya, tidak terdapat perbedaan persistensi laba dan konservatisme akuntansi antara sebelum dan selama pandemi Covid-19. Perusahaan sub sektor makanan dan minuman tahun 2017-2021 memiliki konservatisme akuntansi yang sama pada periode sebelum dan selama pandemic Covid-19. 3) uji Kruskal Wallis sebesar 0,000 < 0,05 sehingga Ha diterima. Artinya terdapat perbedaan antara persistensi laba dan konservatisme akuntansi sebelum dan selama pandemi Covid-19. Kata kunci: persistensi laba, konservatisme akuntansi, pandemi covid-19, teori akuntansi positif, teori sinyal. / The goal of this research was to see if there were any differences in earnings persistence and accounting conservatism before and after the Covid-19 pandemic. This quantitative study employs secondary data in the form of annual reports from companies in the food and beverage sub-sector listed on the IDX. The research takes place between 2017 and 2020. Purposive sampling was used to select 17 companies from a large population of 30. With the following requirements: 1) Companies listed on the IDX in the food and beverage sub-sector from 2017 to 2020. 2) Food and beverage companies that publish audited financial reports for the 2017-2020 fiscal year. 3) Profitable food and beverage sub-sector companies from 2017 to 2020. Data analysis methods, such as descriptive statistical tests and normality tests, were used to test this study. The Wilcoxon Signed Ranks Test and the Krsukal Wallis Test were used to test hypotheses. The results of this study were 1) the Wilcoxon Signed Ranks Test result of profit persistence of 0.831 > 0.05 so that Ha was rejected. This means that there is no difference in profit persistence between before and during the Covid-19 pandemic. Food and beverage sub-sector companies in 2017-2021 had the same profit persistence in the period before and during the Covid-19 pandemic. 2) the Wilcoxon Signed Ranks Test result of accounting conservatism of 0.183 > 0.05 so Ha was rejected. This means that there is no difference in profit persistence and accounting conservatism between before and during the Covid-19 pandemic. Food and beverage sub-sector companies in 2017-2021 had the same accounting conservatism in the period before and during the Covid-19 pandemic. 3) Kruskal Wallis test of 0.000 < 0.05 so that Ha is accepted. This means that there is a difference between profit persistence and accounting conservatism before and during the Covid-19 pandemic. Keywords: profit persistence, accounting conservatism, covid-19 pandemic, positive accounting theory, signal theory.

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