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All Journal Al Fiddhoh: Journal of Banking, Insurance, and Finance
Abdul Halim Saputra
Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
Economics, Econometrics & Finance Social Sciences

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Pengaruh Pertumbuhan Laba dan Current Ratio terhadap Kualitas Laba Perusahaan Sub Sektor Migas yang Terdaftar di ISSI Periode 2021–2023 Abdul Halim Saputra; Efni Anita; Saijun Saijun
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 7 No. 2 (2026): Al Fiddhoh: Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/99f7rt97

Abstract

The development of the Islamic capital market in Indonesia encourages companies to produce financial reports that prioritize not only profitability but also comply with halal and ethical principles. In this context, earnings quality is a crucial indicator for investors in assessing the credibility of financial reports, particularly for oil and gas companies facing fluctuating energy prices and high operational costs. This study aims to analyze the effect of profit growth and the current ratio on earnings quality in oil and gas companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2021–2023 period. Data were obtained from annual financial reports and analyzed using panel regression. The results show that profit growth and the current ratio simultaneously have a significant effect on earnings quality. Partially, both variables also contribute positively, indicating that companies with increasing profits and healthy liquidity are able to produce reliable financial reports. This finding aligns with agency theory and signaling theory, which emphasize that profitability and financial health provide signals to the market about a company's actual performance.
Co-Authors Efni Anita Saijun Saijun