Competitive Jurnal Akuntansi dan Keuangan
Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan

PENGARUH INTERNATIONAL STANDART OF ORGANIZATION, KUALITAS AUDITOR INTERNAL, DAN KONTRAK MANAJEMEN TERHADAP KUALITAS LABA

Sari, Riski Ulan (Unknown)



Article Info

Publish Date
24 May 2021

Abstract

The purpose of this study was to determine the effect of ISO, quality of internal auditors, and management contracts on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange. The time period of the study is 4 years, namely the period 2015-2018. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0 data processing program The results showed that ISO has a significant positive effect on earnings quality, while the quality of internal auditors and contract management negatively affects earnings quality.

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Journal Info

Abbrev

competitive

Publisher

Subject

Economics, Econometrics & Finance

Description

Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen ...