Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Bilancia : Jurnal Ilmiah Akuntansi
Fernando Owen
Insitut Bisnis dan Teknologi Pelita Indonesia
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
ANALYSIS OF EARNINGS QUALITY IN HEALTHCARE SECTOR COMPANIES LISTED ON IDX Mimelientesa Irman; Fernando Owen; Okalesa Okalesa; Isma Dewita
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5989

Abstract

This study aims to examine the effect of Capital Structure, Profitability, Liquidity, Firm Size, and Earnings Growth on Earnings Quality in healthcare sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population of this study consists of all healthcare sector companies listed on the Indonesia Stock Exchange from 2020 to 2024, totaling 38 companies. Meanwhile, the sample comprises 17 companies selected using the purposive sampling method. Secondary data were obtained from the Indonesia Stock Exchange. The independent variables used in this study are Capital Structure, Profitability, Liquidity, Firm Size, and Earnings Growth, while the dependent variable is Earnings Quality. The research analysis method employs descriptive analysis and several types of evaluations using SPSS and SmartPLS software. The results of this study indicate that Capital Structure has a positive but insignificant effect on Earnings Quality, Profitability has a positive but insignificant effect on Earnings Quality, Liquidity has a negative but insignificant effect on Earnings Quality, Firm Size has a negative but insignificant effect on Earnings Quality, and Earnings Growth has a positive but insignificant effect on Earnings Quality in healthcare companies listed on the Indonesia Stock Exchange during the 2020–2024 period.
Co-Authors Isma Dewita Mimelientesa Irman Okalesa Okalesa