Digital Business Tren Bisnis Masa Depan
Vol. 15 No. 1 (2024): March: Bussines, IT, Finance

Influence of company size, debt to equity ratio, current ratio, managerial ownership on earnings quality

Luahambowo , Nuryah Jasmine (Unknown)
Febriyanti, Diah (Unknown)



Article Info

Publish Date
30 Mar 2024

Abstract

This research aims to find out and analyze how company size, Debt to Equity Ratio, Current Ratio, and Managerial Ownership have developed on the Quality of Profits in Non-Cyclical Companies in the Food and Beverage Sub Sector listed on the Indonesia Stock Exchange in 2015-2022, and whether there is an influence The Influence of Company Size, Debt to Equity Ratio, Current Ratio, and Managerial Ownership on the Quality of Profits in Non-Cyclical Companies in the Food and Beverage Sub Sector listed on the Indonesia Stock Exchange 2015-2022, both partially and simultaneously. The research method used in this research is a quantitative research method with a descriptive and verification approach. The data used is secondary data. Data collection uses library research and documentation obtained from the official website of the Indonesian Stock Exchange. Sampling used a purposive sampling method and obtained a sample of 5 Non-Cyclicals Companies in the Food and Beverage Sub Sector listed on the Indonesian Stock Exchange. The data analysis techniques used in this research are the Classical Assumption Test, Multiple Linear Regression Test, Pearson Correlation Coefficient Test, Determination Coefficient Analysis, and Hypothesis Testing. The results obtained were that company size, Debt to Equity Ratio, Current Ratio, and Managerial Ownership simultaneously had no effect on Earnings Quality where Fcount < Ftable, namely 0.889 < 2.64. The coefficient value of determination of independent variable influence as much as 9.2% on Earnings Quality, this shows that another 90.8% influenced by other factors that are not used in this research.

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Journal Info

Abbrev

db

Publisher

Subject

Economics, Econometrics & Finance

Description

Digital Business Tren Bisnis Masa Depan is a journal that is generally integrated in the fields of economics, management and business. This journal encourages writers or lecturers and students engaged in economics, management and business to be able to submit their manuscripts for publication. The ...