Journal of Accounting and Finance (JACFIN)
Vol. 2 No. 1 (2020): Februari

Pengaruh Set Kesempatan Investasi, Pertumbuhan Laba dan Konservatisme terhadap Kualitas Laba pada Perusahaan Terdaftar di Bursa Efek Indonesia

Siti Rofiqoh (Universitas Muhadi Setiabudi)
Maftukhin (Universitas Muhadi Setiabudi)
Roni (Universitas Muhadi Setiabudi)
Dumadi (Universitas Muhadi Setiabudi)
Slamet Bambang Riono (Universitas Muhadi Setiabudi)

Article Info

Publish Date
27 Feb 2020

Abstract

This study was conducted to obtain empirical evidence regarding the effect of investment opportunity sets, profit growth and conservatism on earnings quality with the object of research being trade, service and investment sector service companies listed on the IDX from 2015 to 2019. The method used to determine the sample in this study is by using a purposive side technique so that 41 companies are obtained from the total listed companies as many as 167 companies. The data processing analysis technique uses the SPSS application. The results show that the investment opportunity set has no effect on earnings quality. Meanwhile, profit growth and conservatism have a positive effect on earnings quality.

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Journal Info
Journal of Accounting and Finance (JACFIN)
Website

Abbrev

jacfin

Publisher

Universitas Muhadi Setiabudi

Subject

Economics, Econometrics & Finance Social Sciences

Description

JACFIN merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Universitas Muhadi Setiabudi Brebes dengan nomor issn 2746-5624 (media online) JACFIN terbit 2 (dua) kali dalam satu tahun yaitu Agustus dan Februari yang berisi hasil pemikiran dan penelitian pada bidang akuntansi keuangan, ...