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All Journal Jurnal Riset Akuntansi dan Bisnis Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ATESTASI : Jurnal Ilmiah Akuntansi Holistik Manajemen Jurnal Manajemen
Gun Gunawan Rachman
Universitas Langlang Buana, Bandung
Religion Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : ATESTASI : Jurnal Ilmiah Akuntansi

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Analysis of Factors that Influence Profit Quality in Manufacturing Companies Gun Gunawan Rachman
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i2.699

Abstract

Earnings quality is a crucial metric for evaluating corporate performance and comprehending the long-term financial viability. This research examines several factors' impact on earnings quality by analyzing data from manufacturing businesses listed on the IDX. The key determinants in this study are the extent to which profit is sustained over time, the company's scale, and its liquidity level. The data was extracted from financial reports retrieved from the website www.idx.com. This research falls under the category of quantitative analysis. The purposive sampling method acquired the research sample, which involves selecting models based on preset criteria. Using the purposive sampling strategy, a total of 41 firms were obtained. Data analysis techniques include descriptive statistical tests, panel data model selection tests, f-tests, t-tests, and coefficient of determination tests. The hypothesis testing in this research uses Eviews version 10.0 with panel data. The research shows that leverage has a big effect on the quality of profits, but earnings persistence and business size do not have a big effect on the quality of profits in manufacturing businesses.
Co-Authors Febrina Wijayanti Joko Saptoro Muhamad Iqbal Adrian Nur Izatul Makiyah Siska Septiani Sita Nuraeni