Dampak Leverage, Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Kualitas Laba
Abstract
The purpose of this study was to examine the effect of leverage, profitability, liquidity, and company size on earnings quality. The sample of this study was using 11 companies in the property, real estate & building construction sub sector service companies listed on the Indonesian Stock Exchange (IDX) during 2014-2019 period met all the criteria. Empirical evidence suggest that leverage and profitability has no effect on earnings quality. Then, liquidity has negative effect on earnings quality and company size has positive effect on earnings quality.
Downloads
References
Brigham, E. F., & Houston, J. F. (2006). Dasar Dasar Manajemen Keuangan (10th ed.). Jakarta: Salemba Empat.
Dechow, P. M., & Schrand, C. M. (2004). Earnings Quality. Wharton: The Research Foundation of CFA Intitute.
Kasmir. (2017). Analisis Laporan Keuangan. Jakarta: Rajawali Pers.
Kurniawan, C., & Suryaningsih, R. (2018). Pengaruh Konservatisme Akuntansi, Debt to Total Assets Ratio, Profitabilitas, dan Ukuran Perusahaan Terhadap Kualitas Laba. Jurnal Ekonomi, Manajemen Dan Akuntansi, 21(2), 163–180.
Marpaung, E. I. (2019). Pengaruh Leverage, Likuiditas, dan Ukuran Perusahaan sebagai Variabel Moderasi terhadap Kualitas Laba. JAFTA, 1(1), 1–14.
Marsela, S. Y., & Maryono. (2017). Pengaruh Good Corporate Governance, Leverage, Profitabilitas dan Ukuran Perusahaan terhadap Kualitas Laba. Dinamika Akuntansi, Keuangan Dan Perbankan, 6(1), 40–52.
Panggabean, R. (2020). DPR Pertanyakan Utang BUMN karya yang Minim Untung.
Salma, N., & Riska, T. J. (2019). Pengaruh Rasio Leverage, Likuiditas, Profitabilitas Terhadap Kualitas Laba Perusahaan Makanan Minuman BEI. Competitive, 14(2), 84–95.
Sugiyono. (2017). Metode Penelitian Bisnis: Pendekatan Kuantitatif, Kualitatif, Kombinasi, dan R&D. Bandung: CV. Alfabeta.
Tuwentina, P., & Wirama, D. G. (2014). Pengaruh Konservatisme Akuntansi dan Good Corporate Governance Pada Kualitas Laba. E-Jurnal Akuntansi, 8(2), 185–201.
Victor Pattiasina, M. Yamin Noch, Eduard Yohannis Tamaela, S. Prasetyaningrum, Fajar Rina Sejati, M. Aldrin Akbar, N. F. N. (2021). Increased Tax Avoidance By Leverage Through Corporate Social Responsibility Disclosure. E-Jurnal Akuntansi, 31(2), 490–498. https://doi.org/https://doi.org/10.24843/EJA.2021.v31.i02.p18
Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2015). Accounting Principles (12th ed.). New York: John Wiley & Sons.
Copyright (c) 2021 Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors whose manuscripts are published in the Journal of Public Policy must agree to the following terms;
- Publication rights for all manuscript materials published are held by the editorial board with the author's consent.
- The legal formalities for digital access to the Journal of Public Policy are subject to the Creative Commons Attribution Sharealike (CC BY SA) license, which means the Journal of Public Policy has the right to store, redistribute, reformat, manage in a database, maintain, and publish the manuscript without seeking permission from the author as long as the author's name is included as the copyright owner.
- Published manuscripts are open access for the purpose of disseminating research results. Besides this purpose, the editorial board is not responsible for copyright law violations.