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Hartono, Arif
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Journal : Musyarakah: Journal of Sharia Economics (MJSE)

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Pengaruh Kinerja Keuangan Dan Kualitas Audit Terhadap Kualitas Laba Bahri, Syaiful; Hartono, Arif
Musyarakah: Journal of Sharia Economic (MJSE) Vol 4, No 2 (2024): October
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mjse.v4i2.10754

Abstract

The research aims to analyze the influence of liquidity, profitability, leverage and audit quality on earnings quality in food and beverage companies listed on the Indonesian stock exchange for the 2020-2023 period. Important financial performance was re-examined due to inconsistencies in previous researchers' findings. Audit quality to prove the quality of the KAP which is classified as Big-4. The research sample was 13 companies using purposive sampling. Quantitative data types and secondary data sources with descriptive analysis, classical assumption test, multiple regression analysis, and t test. Liquidity, profitability and audit quality have a positive effect on earnings quality, while leverage has a negative effect on earnings quality. The high level of liquidity and profitability ensures that the profits presented reflect actual financial conditions. Asset financing is greater capital than debt so it shows good performance. Big-4 KAPs have lower manipulation than non-big-4 KAPs so they are able to produce quality earnings information. Big-4 KAPs maintain a good reputation in the market and auditors do not want disciplinary sanctions and have better audit resources.
Co-Authors Adhiguna, Harmay Ahmad Sudrajat, Yusuf Alfrida Retnodiani, Anadya Ambar Lukitaningsih Ananda Ramadhan, Syahfara Arinasari, Rani Astuti, Hera Puji Azizah, Alfimalia Nurul Azkiah, Mutiara Rifki Cindrakasih, Nabilah Amanah Desriyanto, Eka Dita, Wahyu Riskina Dwi Wahyuni Emal HS, Megawati Putri Hashfi, Edwinsa Auzan Ika Farida Ulfa, Ika Farida Jennah, Raihanatul Khusaini, Rayhan Aditya Kriestince, Denada Sari Puspita Kusumawardhani, Ratih Masrufah Masrufah Mujakar, Sogin Bayu Muntiah, Nur Sayidatul Mustikasari, Erni Ayu Muzdalifah, Adani Fildza Nisa, Naura Fitri Nur Rachman, Naba’il NURUL HIDAYAH Nurul Utami Nuryana, Harum Pertiwi, Rizki Novia Prihatin, Wijiasih Purwanto, Andrea Filippo Fortuna Putra, Hendy Kurnia Putri, Dheya Kusuma Arianing Rachmad, Rachmad Julius Fikri Rahayu, Ema Lukyta Rahmi, Tazkia Lailia Ramadhan, Muhammad Rafly Agung Ramadhani, Nesha Yama Ramayanti, Deviana Eka Ranelita, Mariska Nanda Rany, Diajeng Mustika Rizqy, Rahmatin Sabila Rosa, Hielda Faristria Setyo Aji, Wirayuda Tamaam Suhartini Suhartini SYAIFUL BAHRI Tasyrin, Syadan Rizqi Taufik, fiqri Titin Eka Ardiana, Titin Eka Ul'hasanah, Anisa Ulfah, Ika Farida Ulfi, Eka Wafirotin, Khusnatul Zulfa Wijianto Wijianto Zahirah, Fairuza