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All Journal Jurnal Akuntansi dan Governance
Febri Rahmi
Universitas Islam Negeri Sultan Syarif Kasim, Riau
Economics, Econometrics & Finance

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Determinan Kualitas Laba Sektor Industri: Persistensi Laba, Peluang Pertumbuhan, Perataan Laba dan Peluang Investasi Febri Rahmi; Elfiandri
Jurnal Akuntansi dan Governance Vol. 6 No. 2 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.6.2.236-262

Abstract

Objectives: Earnings information is important for investors and creditors in decision-making because it reflects the stability and sustainability of a company’s performance. High-quality earnings can reduce risk and uncertainty and are reflected in stock prices. This study aims to analyze the effects of earnings persistence, growth opportunities, income smoothing, and the investment opportunity set (IOS) on earnings quality. Design/methodology/approach: This study employed a quantitative approach using a sample of 25 industrial sector companies listed on the Indonesia Stock Exchange during 2021–2024. Purposive sampling resulted in 100 observations. The data were analyzed using multiple linear regression with EViews. Results/findings: Growth opportunities have a significant effect on earnings quality, whereas earnings persistence, income smoothing, and IOS have no significant effect. Theoretical contribution: This study extends the literature by showing that earnings quality is also influenced by factors beyond earnings characteristics and investment opportunities. Practical contribution: The findings encourage investors and management to assess and improve earnings quality through high-quality financial reporting and good corporate governance. Limitations: This study is limited to industrial sector companies and the four examined determinants.
Co-Authors Elfiandri