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All Journal Owner : Riset dan Jurnal Akuntansi LEGAL BRIEF Sciences of Pharmacy Jurnal Pengabdian Masyarakat
Lestari, Widya Ayu
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Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Pengaruh Investment Opportunity Set, Political Connection dan Gender Diversity terhadap Kualitas Laba dengan Moderasi Kepemilikan Institusional Lestari, Widya Ayu; Abbas, Dirvi Surya; Hidayat, Imam
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2725

Abstract

This study aims to determine the effect of investment opportunity set, political connection and gender diversity on earnings quality with moderating variables of institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the 2020-2024 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024 This research uses Eviews version 12. Sampling using purposive sampling technique using criteria to retrieve data. The results showed that: 1). Investment opportunity set has no effect on earnings quality; 2). Political connection has no effect on earnings quality; 3). Gender diversity has a significant negative effect on earnings quality; 4) Institutional ownership cannot strengthen or weaken the investment opportunity set and political connection on earnings quality; 5) Institutional ownership can weaken gender diversity on earnings quality.
Co-Authors Abbas, Dirvi Surya Al Fahmi, Faiz Fikri Alaydrus, Syafika Asep, Akbar Diana, Lia Nur Imam Hidayat Magfirah, Magfirah Niluh Puspita Dewi, Niluh Puspita Nugraha, Aprianto Arohim Polontalo, Nani Astria Ramadhani Batubara, Putri Eka Tuldjanah, Muthmainah Utami, Indah Kurnia