Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Bisnis
Olga Welly Charisma
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Pengaruh Likuiditas, Ukuran perusahaan, dan Konservatisme Akuntansi terhadap Kualitas Laba dengan Profitabilitas sebagai Variabel Moderasi Olga Welly Charisma; Dhini Suryandari
Jurnal Akuntansi Bisnis Vol 19, No 2: September 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i2.3656

Abstract

The purpose of this study is to examine and analyze the effect of liquidity, firm size, and accounting conservatism on earnings quality by using profitability as a moderating variable. The population in this study are mining companies listed on the Indonesia Stock Exchange for the period 2017-2019. Using purposive sampling technique, as much 62 firm observations were gathered and used for the test of hypothesis. The analysis technique used is descriptive statistical analysis and inferential statistical analysis with moderated analysis regression interaction test as the moderating regression analysis. The results show that accounting conservatism has a positive effect on earnings quality. On the contrary, liquidity and firm size have no effect on earnings quality. In addition, profitability does not moderate the relationship between liquidity and earnings quality, profitability does not moderate the relationship between firm size and earnings quality, but profitability weakens the relationship between accounting conservatism and earnings quality.
Co-Authors Dhini Suryandari, Dhini