Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Ekonomi Bisnis
Iis Nurjanah
Universitas Pamulang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF MANAGERIAL OWNERSHIP, EARNINGS PERSISTENCE AND INVESTMENT OPPORTUNITY SET ON EARNINGS QUALITY Iis Nurjanah; Nugroho Heri Pramono
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 15 No. 01 (2026): Volume 15 Nomor 01 (April 2026)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v15i01.8231

Abstract

This study focuses on companies in the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. It aims to examine the effect of managerial ownership, earnings persistence, and investment opportunity set on earnings quality. Using secondary data and purposive sampling, this quantitative study selected eight companies as samples. Data were analyzed using multiple linear regression with EViews 12. The results show that managerial ownership, earnings persistence, and investment opportunity set simultaneously have a significant effect on earnings quality. Partially, managerial ownership has no significant effect on earnings quality, while earnings persistence has a significant positive effect, and investment opportunity set has a significant negative effect on earnings quality.
Co-Authors Nugroho Heri Pramono