Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal BUDGETING : Journal of Business, Management and Accounting
Juwita, Ria Ratna
Unknown Affiliation
Humanities Social Sciences

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

Found 1 Documents
Search

 1 
Dampak Liquiditas, Pertumbuhan Laba dan Struktur Modal terhadap Kualitas Laba Perusahaan: Studi Perusahaan Anifaktur di Bursa Efek Indonesia (BEI) Juwita, Ria Ratna; Detak Prapanca; Misti Hariasih
BUDGETING : Journal of Business, Management and Accounting Vol. 7 No. 3 (2026): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/sve49655

Abstract

This research aims to analyze the impact of liquidity, earnings growth, and capital structure on the earnings quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data used in this study are secondary data consisting of annual financial reports of manufacturing companies during the period from 2019 to 2022. Data collection was carried out using purposive sampling method, with a total sample of 18 companies. The data analysis method used is panel regression with the Fixed Effect Model approach. The results show that liquidity, earnings growth, and capital structure have a significant positive impact on the earnings quality of manufacturing companies in the IDX.   Keywords: Capital Structure, Liquidity, Profit Growth, and Quality of Company Profits.
Co-Authors Detak Prapanca Misti Hariasih