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All Journal Kajian Akuntansi
Lavenia Leonard
Universitas Atma Jaya Makassar
Economics, Econometrics & Finance

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PERAN KUALITAS LABA DALAM MENDUKUNG KINERJA KEUANGAN DALAM MENINGKATKAN NILAI PERUSAHAAN Ana Mardiana; Excel Limbunan; Lavenia Leonard
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.9374

Abstract

The aim of this research was to investigate the impact of free cash flow, leverage, and profitability to earnings quality and the impact of earnings quality to firm value. The population used is manufacturing companies listed in the Indonesian Stock Exchange (IDX) for period of 2017-2019. Number of samples are 64 companies each year chosen with purposive sampling method. This research uses documentary data, i.e. the annual report and financial statements. Path analysis used to analyze the data and mediation hypothesis analysed by using sobel test. The results of this research indicate that free cash flow and leverage have a positive and not significant impact on earnings quality. In contrast, profitability has a negative and significant impact on earnings quality. The results also show that free cash flow, leverage, and profitability have a positive and significant effect on firm value. Conversely, earnings quality has a positive and not significant impact on firm value.
Co-Authors Ana Mardiana Excel Limbunan