KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Struktur Modal, Persistensi Laba dan Ukuran Perusahaan Terhadap Kualitas Laba

Anastasia Lie Tjahjadi (Institut Teknologi dan Bisnis Kalbis)
Dade Nurdiniah (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
01 Dec 2022

Abstract

This research was aimed to know determine the effect of capital structure, earnings persistence and company size on earnings quality. Earnings quality is a measure to compare what the profit generated is the same as what was previously planned. In this study, the sample used was manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period with a total sample of 58 companies. Data analysis method used in this study uses multiple linear regression analysis. The results showed that the capital structure affects earnings quality. The persistence of earnings based on accrual quality is stated to have an effect on earnings quality. The size of the company stated no effect on earnings quality.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...