Multicience
Vol. 1 No. 05 (2020): INTERNATIONAL JOURNAL OF MULTISCIENCE - AUGUST EDITION

THE QUALITY OF EARNINGS WITH FACTORS

DIRVI SURYA ABBAS (UNIVERSITAS MUHAMMADIYAH TANGERANG)
ARRY EKSANDY (MUHAMMADIYAH UNIVERSITY, TANGERANG)
MULYADI (MUHAMMADIYAH UNIVERSITY, TANGERANG)
HANIFAH NADA SAUSANTI (MUHAMMADIYAH UNIVERSITY, TANGERANG)

Article Info

Publish Date
29 Aug 2020

Abstract

This study aims to determine the effect of earnings persistence, internal audit quality and investment opportunity set on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used was 5 years, namely the 2014-2018 period. The study population includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria obtained 6 company samples. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The data analysis method used is panel data regression analysis processed using the help of E-views software Version 9. The results showed that earnings persistence affected earnings quality, internal audit quality did not affect earnings quality, and investment opportunity set did not affect earnings quality.

Copyrights © 2020




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Multicience
Website

Abbrev

ijm

Publisher

CV KULTURA DIGITAL MEDIA

Subject

Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Description

The principle reason for INTERNATIONAL JOURNAL OF MULTISCIENCE is to give an academic discussion to the world, over to share great learning. It expects to be the voice of scholars around the world. One of its establishing standards is that of backing of the scholastic research field. The ...