Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Indonesian Journal of Applied Accounting and Finance
Rif’atul Huda
Universitas Pamulang
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Arus Kas Operasi, Leverage dan Pertumbuhan Laba terhadap Kualitas Laba Indawati Indawati; Rif’atul Huda
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7424

Abstract

This study aims to analyze the effect of operating cash flow, leverage, and earnings growth on earnings quality in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative approach using secondary data obtained from the companies’ published annual financial statements. The sample selection is conducted using purposive sampling based on specific criteria relevant to the research objectives. The analytical method applied is panel data regression with the selection of the Common Effect Model (CEM) after conducting appropriate model selection tests. The results indicate that, partially, operating cash flow and leverage have a positive and significant effect on earnings quality. This suggests that a company’s ability to generate cash from its operational activities and manage its capital structure plays an important role in determining the quality of its earnings. Meanwhile, earnings growth does not have a significant effect on earnings quality, indicating that an increase in earnings does not necessarily reflect higher earnings quality. However, simultaneously, operating cash flow, leverage, and earnings growth are found to have a significant effect on earnings quality. These findings imply that earnings quality is more influenced by operational performance and financing structure rather than earnings growth alone. Therefore, this study is expected to contribute to the development of accounting literature and serve as a consideration for investors and management in making more informed economic decisions.
Pengaruh Konservatisme Akuntansi, Investment Opportunity Set (IOS) dan Kebijakan Dividen Terhadap Kualitas Laba Rif’atul Huda; Eka Kusuma Dewi
Indonesian Journal of Applied Accounting and Finance Vol. 6 No. 1 (2026): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v6i1.15883

Abstract

This study aims to examine and provide empirical evidence regarding the effect of accounting conservatism, Investment Opportunity Set (IOS), and dividend policy on earnings quality in Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative associative approach using secondary data obtained from the companies’ officially published annual reports. The sample was selected using purposive sampling, resulting in 20 companies and 100 firm-year observations. The data were analyzed using panel data regression with the Common Effect Model (CEM). Earnings quality is proxied by the operating cash flow to net income ratio (CFO/NI), accounting conservatism by CON_ACC, Investment Opportunity Set by MVABVA, and dividend policy by the Dividend Payout Ratio (DPR). The results indicate that accounting conservatism, Investment Opportunity Set (IOS), and dividend policy simultaneously have a significant effect on earnings quality. Partially, accounting conservatism has a negative and significant effect on earnings quality. Investment Opportunity Set (IOS) has no significant effect on earnings quality. Meanwhile, dividend policy has a positive and significant effect on earnings quality
Co-Authors Eka Kusuma Dewi Indawati Indawati