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All Journal Jurnal Riset Ekonomi dan Akuntansi
Nugi Andriansyah
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Good Corporate Governance, Prudence, dan Struktur Modal terhadap Kualitas Laba Nugi Andriansyah; Khusnul Khuluqi
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4492

Abstract

This study aims to analyze and test the effect of good corporate governance, prudence, and capital structure on earnings quality. Good corporate governance is measured by institutional ownership and independent commissioners, while prudence is measured using conservatism based on accrued items and capital structure is measured by the debt to equity ratio (DER). The population used consists of 38 healthcare sector companies listed on the Indonesia Stock Exchange during 2020-2025. Sampling was carried out using a purposive sampling method with the results of 12 companies that met the predetermined criteria. This study uses a quantitative approach with secondary data obtained from the company's financial statements. Data analysis was carried out through classical assumption tests, multiple linear regression analysis, determination coefficient tests (R²), F tests, and t tests with the help of Eviews 13 software. The results show that good corporate governance with institutional ownership proxies has a negative and significant effect on earnings quality. Good corporate governance proxies with independent commissioners do not have a significant effect on earnings quality. Prudence has a positive and significant effect on earnings quality. and capital structure has a significant negative effect on earnings quality.
Co-Authors Khusnul Khuluqi