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Pengaruh Likuiditas Dan Persistensi Laba Terhadap Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Year: 2022

Type: article

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.

Source: Juremi Jurnal Riset Ekonomi

DOI: 10.53625/juremi.v2i2.3310

Authors: Dewi Kusuma Wardani, Vera Anggrenita

Institution: University of Sarjanawiyata Tamansiswa

Language: English

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: W4367547658

FWCI: 3.06

Cites: 12

Cited by: 11

Related to: 10