International Journal of Multidisciplinary Research and Literature (IJOMRAL)
Vol. 2 No. 2 (2023): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE

PENGARUH PENERAPAN KEPEMILIKAN MANAJERIAL, PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP KUALITAS LABA PADA SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 – 2021

Mutiara Ramadhan (Universitas Negeri Jakarta)
Sri Zulaihati (Universitas Negeri Jakarta)
Mardi Mardi (Universitas Negeri Jakarta)

Article Info

Publish Date
03 Mar 2023

Abstract

This study aims to determine Managerial Ownership, Profitability, Company Size on Earning Quality of financial sector companies listed on the IDX. The data collection technique used is the source of library data by collecting data using documentary studies. The population in this study are financial sector companies listed on the Indonesia Stock Exchange in 2020-2021 with a total of 168 companies. The data is obtained by collecting data on the annual financial statements of financial sector companies on the IDX website. The sample used was 66 companies using non-probability sampling and the Slovin formula. The results showed that managerial ownership and firm size have no significant effect on earnings quality. While profitability have a negative and significant effect on earnings quality. The coefficient of determination describes the ability of managerial ownership, profitability, and company size that affect earnings quality by 75.2% while the rest is influenced by other factors that have not been studied.

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Journal Info
International Journal of Multidisciplinary Research and Literature (IJOMRAL)
Website

Abbrev

home

Publisher

Yayasan Education Social Center Publisher

Subject

Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

Description

IJOMRAL is a multidisciplinary forum for the publication of articles and research and discussion of issues that bear upon and enfold all the field. focuses on a broad range of topics covering all topic form Research or Literature Review that are of regional and World ...