Factors Affecting the Quality of Earnings During A Pandemic Yolifiandri (a*), Lestari (b), Sigit Mareta (c), Irwan Irawadi Barus (d) Edy Suryadi(e)
a,b,c,d,e) Accounting Program, Business & Social Sciences Faculty, Universitas Dian Nusantara, Jakarta Indonesia
*yolifiandri[at]undira.ac.id
Abstract
A large company, having a good reputation in the community and profit is a favorite place to invest because investors have certainty of the profits to be earned, but when the world outbreak of the Covid 19 pandemic occurred which made everything uncertain due to the global economic downturn. The size of the company and the reported profits of the company are no longer a guarantee that the company does not manipulate earnings. Therefore, the problem raised by the author is what factors affect the quality of company earnings. This study aims to analyze how earnings quality is seen from the influence of the implementation of Corporate Governance and Dividend Payments are the main issues of this paper. This paper tries to discuss in more depth the theoretical proposal of how these variables directly affect the quality of company earnings. This study is important to do to determine whether the impact of the pandemic, especially the implementation of Corporate Governance, has a mitigation effect. In addition, this research is also expected to provide further guidance, especially for national private companies as well as improving the quality of profits after the Covid 19 pandemic.
