Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Istifara Miftachulia Firdaus
East Java “Veteran” National Development University
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
THE INFLUENCE OF FIRM SIZE AND PROFITABILITY ON EARNINGS QUALITY (Case Study of Infrastructure, Utilities, and Transportation Sector Companies Listed on the Indonesia Stock Exchange in 2019-2021) Istifara Miftachulia Firdaus; Sri Trisnaningsih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.8904

Abstract

This research was conducted to find out and analyze the effect of firm size and profitability on earnings quality with case studies on companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange in 2019-2021. This study used purposive sampling a sampling technique and obtained 30 companies that passed the criteria to obtain 90 data. The data analysis technique in this study used multiple linear regression which was processed using the SPSS 25 program. The results of this study indicated that company size is a proxy by LN.TA had an effect on earnings quality and profitability proxy by ROA affected earnings quality.
Co-Authors Sri Trisnaningsih