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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

36 authors · 118 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Cenderawasih University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Meinarni AsnawiCenderawasih University6
Kurniawan PatmaCenderawasih University4
Maylen K. P. KambuayaCenderawasih University3
Cornelia Desiana MataniCenderawasih University3
Siti RofingatunCenderawasih University3
Bill J.C PangayowCenderawasih University2
Klara WonarCenderawasih University2
Indriyani Ningsih SinuratCenderawasih University1
Linda Y. HutadjuluCenderawasih University1
Hastutie Noor AndriantiAffiliation unknown1
Futry Dwi JayantiCenderawasih University1
Mariolin A. SanggenafaCenderawasih University1
Dwi Yuniarti AbubakarCenderawasih University1
Anthonius H. Citra WijayaCenderawasih University1
Farid TrayayudhaCenderawasih University1
Rama Soyan Arung LambaAffiliation unknown1
Rudiawie LarasatiCenderawasih University1
Hadrian Ersa TuariCenderawasih University1
Aaron M. A. SimanjuntakCenderawasih University1
Martupa J. S SiburianCenderawasih University1
Sindi UlukyananCenderawasih University1
Aaron SimanjuntakCenderawasih University1
Sara Marlyn ParuCenderawasih University1
Febriana SagalaCenderawasih University1
Nelly Puspita K. PanjaitanCenderawasih University1
Paulus K. Allo LayukCenderawasih University1
Hesty Theresia SalleCenderawasih University1
Theo AllolayukCenderawasih University1
Ramasoyan Arung LambaCenderawasih University1
Yeniva PahabolCenderawasih University1
Syaikhul FalahCenderawasih University1
Yohanes C. SeralurinCenderawasih University1
Elia Madatu TandililingCenderawasih University1

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 8 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>
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	<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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