Work

Pengaruh Struktur Modal, Pertumbuhan Laba, Ukuran Perusahaan Dan Likuiditas Terhadap Kualitas Laba

Year: 2012

Type: article

Abstract: This study aims to determine the effect of capital structure, the growth of profit, the size of company and liquidity to earning quality 2008-2010 (a study on manufacturing company in BEI). The sample that is used is 33 manufacturing companies is secondary data financial report which taken from Indonesia Stock Exchange (BEI). Method of data analysis uses Multiple Linear Regression. These results indicate the simultaneous testing of obtained results that capital structure, the growth of profit, the size of company and liquidity affects the earning quality. Partially, capital structure and , the size of company does not affect the earning quality. The growth of profit and liquidity significantly influences and negatively to the quality of earnings.

Source: Accounting Analysis Journal

DOI: 10.15294/aaj.v1i2.572

Author: Dhian Eka Irawati

Institution: State University of Semarang

Language: Indonesian

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W1480756753

FWCI: 1.367

Cites:

Cited by: 82

Related to: 9