We emphasize two significant conclu

We emphasize two significant conclusions based on our survey of the earnings quality literature as a whole. First, because all of the proxies for earnings quality that involve earnings (i.e.,
properties such as persistence, timely loss recognition, smoothness, and small profits, as well as the ERCs) have at their core the reported accrual-based earnings number, these proxies are affected both by the firm’s fundamental performance and by the measurement of performance. Future research could more clearly recognize the distinction between performance and performance measurement when making predictions and evaluating results. This would help us as a profession to determine the contribution of the accounting measurement system to the quality of reported earnings.

Results (Indonesian) 2:

Kami menekankan dua kesimpulan yang signifikan berdasarkan survei kami dari literatur kualitas laba secara keseluruhan. Pertama, karena semua proxy untuk kualitas laba yang melibatkan laba (yaitu,
sifat seperti ketekunan, pengakuan kerugian tepat waktu, kelancaran, dan keuntungan kecil, serta ERC) memiliki inti mereka dilaporkan jumlah laba berbasis akrual-, ini proxy dipengaruhi baik oleh kinerja fundamental perusahaan dan oleh pengukuran kinerja. Penelitian di masa depan bisa lebih jelas mengenali perbedaan antara kinerja dan pengukuran kinerja ketika membuat prediksi dan mengevaluasi hasil. Hal ini akan membantu kami sebagai profesi untuk menentukan kontribusi dari sistem pengukuran akuntansi dengan kualitas laba yang dilaporkan.