DETERMINASI KUALITAS LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Akunida

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Field Value
 
Title DETERMINASI KUALITAS LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
 
Creator Safitri, Indhira
Ajengtiyas, Ayunita
Saebani, Akhmad
 
Description This study aims to determine empirically the effect of capital structure, firm size, profit growth and liquidity as well as profitability and firm age as control variables on earnings quality in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research is a type of qualitative research that uses secondary data in the form of company annual reports. This study used a sample of 99 manufacturing companies. The technique for analyzing the data in this study uses a regression model selection test, classical assumption test, multiple linear regression, and partial hypothesis testing with STATA version 16. Based on the results of data analysis, it can be concluded that (1) capital structure, earnings growth and profitability have a negative effect on earnings quality, (2) firm size has a positive effect on earnings quality, (3) liquidity and firm age have no effect on earnings quality.
 
Publisher Universitas Djuanda Bogor
 
Date 2021-12-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unida.ac.id/JAKD/article/view/4464
 
Source JURNAL AKUNIDA; Vol. 7 No. 1 (2021): June; 99-112
2550-0708
2442-3033
10.30997/jakd.v7i1
 
Language eng
 
Relation https://ojs.unida.ac.id/JAKD/article/view/4464/2774
 
Rights Copyright (c) 2021 JURNAL AKUNIDA
http://creativecommons.org/licenses/by-sa/4.0
 

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