Articlediamond2020

ANALYSIS OF PROFIT GROWTH, PROFITABILITY, CAPITAL STRUCTURE, LIQUIDITY AND COMPANY SIZE OF PROFIT QUALITY

32 citations0/0 files storedJurnal Akademi Akuntansi

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Auditing, Earnings Management, Governance Financial Analysis and Corporate Governance Corporate Governance and Financial Management

Abstract

The purpose of this study is to examine the effect of earnings growth, profitability, capital structure, liquidity and company size on earnings quality in companies of Basic and Chemical Industries Listed on the Indonesia Stock Exchange (IDX). The time period of the study is 5 years, namely the 2014-2018 period.The population in this study includes all basic and chemical industry companies listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling technique. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results of the study simultaneously showed that the independent variable affected earnings quality. While partially, company size, profitability, liquidity and company size variables have no effect on earnings quality, but capital structure variables that are proxy by leverage have a positive effect on earnings quality.

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2014METODE PENELITIAN Kuantitatif, Kualitatif dan R&D 1985Positive Accounting Theory 2010Corporate Debt Financing and Earnings Quality 2012PENGARUH STRUKTUR MODAL, PERTUMBUHAN LABA, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP KUALITAS LABA 2017PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN GOOD CORPORATE GOVERNANCE PADA KUALITAS LABA 2016PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2014PENGARUH STRUKTUR MODAL, LIKUIDITAS, PERTUMBUHAN LABA, DAN UKURAN PERUSAHAAN PADA KUALITAS LABA 2015PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, ASIMETRI INFORMASI, DAN PROFITABILITAS TERHADAP KUALITAS LABA

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