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All Journal Fokus Ekonomi Balance Vocation Accounting Journal Eksos Jurnal Rekognisi Akuntansi (JRA) Jurnal Rekognisi Ekonomi Islam (JREI)
Fitri Ella Fauziah
Dosen Universitas Islam Nahdlatul Ulama (UNISNU) Jepara
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : Eksos

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Pengaruh Ukuran Perusahaan, Struktur Modal, Likuiditas, dan Profitabilitas terhadap Kualitas Laba Shofa Zulfriza Yuliana; Fitri Ella Fauziah
Eksos Vol 18 No 1 (2022): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v18i1.434

Abstract

Earnings quality is a benchmark for stakeholders in determining the decisions to be taken. The purpose of this study is to determine and analyze company size, capital structure, liquidity and profitability on earnings quality. This study uses consumer goods companies as research samples. The analytical tool used is multiple regression. The results showed that firm size, capital structure, and liquidity had no effect on earnings quality, while profitability had a negative effect on earnings quality.
Co-Authors Aldina Khoirul Fitroh Fatimatuz Zahroh Murharsito Murharsito Shofa Zulfriza Yuliana