Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Vol. 1 No. 4 (2022): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis

Pengaruh Kepemilikan Manajerial, Investment Opportunity Set (IOS), Leverage Dan Ukuran Perusahaan Terhadap Kualitas Laba

Winda Mulyani (Universitas Muhammadiyah Tangerang)
Dirvi Surya Abbas (Universitas Muhammadiyah Tangerang)
Hamdani Hamdani (Universitas Muhammadiyah Tangerang)
Triana Zuhrotun Aulia (Universitas Muhammadiyah Tangerang)

Article Info

Publish Date
19 Nov 2022

Abstract

The study aims to test empirically the effect of managerial ownership, ios, leverage and firm size on earnings quality in consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period. sampling technique using purposive sampling technique. based on predetermined criteria obtained 12 manufacturing companies. the type of data used is panel data regression analysis using the eviews 12,0 data processing program. The results show that managerial ownership, ios and leverage have no effect on earnings quality. While firm size has a positive effect on earnings quality.

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Journal Info
Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Website

Abbrev

jekombis

Publisher

Politeknik Pratama Purwokerto

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...