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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Gina Nur’alia
Universitas Bengkulu
Economics, Econometrics & Finance

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Pengaruh Kepentingan Investor, Kreditur, Supplier dan Struktur Modal Terhadap Kualitas Akrual Gina Nur’alia; Rini Indriani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6711

Abstract

The quality of accruals is an important indicator in assessing the reliability of a company's financial statements. This study aims to analyze the influence of investors, creditors, suppliers, and capital structure on the quality of accruals in healthcare and transportation & logistics sector companies listed on the IDX for the 2019–2023 period. This study uses a quantitative approach with the purposive sampling method, resulting in 31 companies as a sample with a total of 74 observations of the company's financial statements. Data analysis was carried out using multiple linear regression. The results of the study show that investor interests have a significant effect on the quality of accruals with a significant value of 0.014<0.05. Creditors' interests have a significant effect on the quality of accruals with a significant value of 0.003<0.05. The interests of suppliers have a significant effect on the quality of accruals with a value of 0.00<0.05. Meanwhile, the capital structure did not have a significant effect on the quality of accrual with a value of 0.490>0.05.
Co-Authors Indriani, Rini