Articlediamond2022

PENGARUH LIKUIDITAS DAN PERSISTENSI LABA TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

11 citations0/0 files storedJuremi Jurnal Riset Ekonomi

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

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

Abstract

This study aims to examine the effect of liquidity and earnings persistence on earnings quality with firm size as a moderating variable. The sample used in this study is a manufacturing company. Sampling using purposive sampling method using annual financial statements. Data analysis using SPSS 21. This research technique uses multiple linear analysis and sub-group analysis. The results showed that liquidity had no effect on earnings quality. Earnings persistence has a negative effect on earnings quality. Firm size can moderate the effect of earnings persistence on earnings quality. Firm size cannot moderate the effect of liquidity on earnings quality.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 11 citations exist upstream.

References

2013Pengaruh Ukuran Perusahaan, Leverage, Price Earning Ratio dan Profitabilitas terhadap Nilai Perusahaan 2014PENGARUH STRUKTUR MODAL, LIKUIDITAS, PERTUMBUHAN LABA, DAN UKURAN PERUSAHAAN PADA KUALITAS LABA 2009Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan yang Terdaftar di Bursa Efek Malaysia dan Bursa Efek Indonesia 2019Pengaruh Leverage, Likuiditas dan Ukuran Perusahaan Sebagai Variabel Moderasi Terhadap Kualitas Laba.2018FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2016 2019Apakah sinyal kinerja keuangan masih terkonfirmasi? : Studi empiris lembaga keuangan di PT. BEI 2016Analisa Faktor-Faktor yang Mempengaruhi Pertumbuhan Laba dengan Ukuran Perusahaan Sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2019Pengaruh Persistensi Laba, Book Tax Differences, Investment Opportunity Set dan Struktur Modal Terhadap Kualitas Laba dengan Konservatisme Akuntansi Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Jasa yang Terdaftar di BEI Periode 2015-2017)

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.