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Jurnal

Analisis Kualitas Informasi Akuntansi Diukur Dengan Kualitas Akrual Sebelum Dan Selama Pandemi Covid-19

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 18 No. 1 (2023) · pp. 102–112

DOI
10.52062/jaked.v18i1.3046
ISSN
2621-6787, 1978-4848
Published
2023-06-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to empirically determine the difference in the quality of accounting information as measured by the quality of accruals before and during the COVID-19 pandemic in manufacturing companies listed on the Indonesia Stock Exchange. The 2018-2021 observation period. Â This study used a quantitative approach with secondary data. Sample selection using the purposive sampling method so that the samples used are 53 samples. With the population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) Observation period 2018-2021. The analysis method used is multiple regression with the help of IBM 21 SPSS software with analysis techniques, namely documentation. The results showed that the quality of accounting information before and during the COVID-19 pandemic, as measured by the quality of accruals, was a significant difference. For example, the practical value before the pandemic was 78,607.85. Meanwhile, the considerable importance during the COVID-19 pandemic was 189.59. This means there is a substantial difference in the quality of accounting information as measured by the accruals quality. Thus, it can be stated that the COVID-19 pandemic in Indonesia can significantly affect the quality of accounting information as measured by accrual quality.

Keywords

Collaboration network of the authors

39 authors · 104 co-authorship links

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Co-authorOrganisationJoint articles
Meinarni AsnawiAffiliation unknown5
Siti RofingatunAffiliation unknown4
Hastutie Noor AndriantiAffiliation unknown3
Kurniawan PatmaAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Aaron M.A. SimanjuntakAffiliation unknown2
Elisha Jansen SambaraAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Elita W. R. Br AritonangAffiliation unknown1
Helda F. BawekesAffiliation unknown1
Marselina Inggrid DuwuAffiliation unknown1
Linda Y. HutadjuluAffiliation unknown1
Indriyani Ningsih SinuratAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Mariolin A. SanggenafaAffiliation unknown1
Dwi Yuniarti AbubakarAffiliation unknown1
Dhea AlitAffiliation unknown1
Meylan KambuayaAffiliation unknown1
Anthonius H. Citra WijayaAffiliation unknown1
Farid TrayayudhaAffiliation unknown1
Hadrian Ersa TuariAffiliation unknown1
Martupa J. S SiburianAffiliation unknown1
Sindi UlukyananAffiliation unknown1
Klara WonarAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Febriana SagalaAffiliation unknown1
Sara M. ParuAffiliation unknown1
Ramasoyan Arung LambaAffiliation unknown1
Yeniva PahabolAffiliation unknown1
Syaikhul FalahAffiliation unknown1
Yohanes Cores SeralurinAffiliation unknown1
Cornelia Desiana MataniAffiliation unknown1
Maylen KP KambuayaAffiliation unknown1
Elia M. TandililingAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Analisis Kualitas Informasi Akuntansi Diukur Dengan Kualitas Akrual Sebelum Dan Selama Pandemi Covid-19</dc:title>
	<dc:creator>Aronggear, Falen Sopia S.</dc:creator>
	<dc:creator>Daat, Sylvia Christina</dc:creator>
	<dc:creator>Sesa, Pascalina V. S.</dc:creator>
	<dc:subject xml:lang="en-US">quality of accounting information</dc:subject>
	<dc:subject xml:lang="en-US">quality accrual</dc:subject>
	<dc:description xml:lang="en-US">This study aims to empirically determine the difference in the quality of accounting information as measured by the quality of accruals before and during the COVID-19 pandemic in manufacturing companies listed on the Indonesia Stock Exchange. The 2018-2021 observation period.  This study used a quantitative approach with secondary data. Sample selection using the purposive sampling method so that the samples used are 53 samples. With the population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) Observation period 2018-2021. The analysis method used is multiple regression with the help of IBM 21 SPSS software with analysis techniques, namely documentation. The results showed that the quality of accounting information before and during the COVID-19 pandemic, as measured by the quality of accruals, was a significant difference. For example, the practical value before the pandemic was 78,607.85. Meanwhile, the considerable importance during the COVID-19 pandemic was 189.59. This means there is a substantial difference in the quality of accounting information as measured by the accruals quality. Thus, it can be stated that the COVID-19 pandemic in Indonesia can significantly affect the quality of accounting information as measured by accrual quality.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2023-06-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/3046</dc:identifier>
	<dc:identifier>10.52062/jaked.v18i1.3046</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 18 No. 1 (2023): Mei; 102-112</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 18 No 1 (2023): Mei; 102-112</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/3046/2304</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
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