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Journal : Jurnal Ilmiah Edunomika (JIE)

STRUKTUR MODAL MEMODERASI HUBUNGAN KOMITE AUDIT DAN INVESTMENT OPPORTUNITY SET DENGAN KUALITAS LABA Yati, Heni; Holiawati, Holiawati; Ruhiyat, Enang
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10990

Abstract

This study aims to examine the effect of the audit committee, investment opportunity set on earnings quality with capital structure as a moderating variable. This type of research is associative quantitative. This research was conducted using secondary data in the form of company financial reports. This study uses a population of Basic Materials Sector Companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021 through its official website www.idx.co.id. Based on purposive sampling, the samples obtained were 29 companies from 95 basic materials companies listed on the Indonesia Stock Exchange in 2017-2021 so that the total sample during the study period was 145 companies. Data processing analysis techniques use the help of the eviews ver-12 application. The data analysis used in this research is panel data regression analysis. Based on the statistical results that have been carried out, it shows that the audit committee has no effect on earnings quality, the investment opportunity set has a negative effect on earnings quality, capital structure cannot moderate the relationship between audit committees and earnings quality and capital structure cannot moderate the investment opportunity set relationship with earnings quality.
Co-Authors Abdul Latif Adhania, Safira Afridayani, Afridayani Alfi Fadhilah, Alfi Andini, Andini Anjelia, Viona Antonius Antonius Argunanto, Argunanto Arifin, Deni Arimani, Corie Ariyanto, Dedi Augustin, Lestari Awa, Anastasia Azizah, Suli Nur Baity, Namira Nur Bastiansyah, Dodi Cahyani Putri, Wulandari Cahyani, Yenni Dwi Saputra, Aditya Rizkia Eka Sari, Eka Fadilah, Mohamad Arif Fajar, Nanda Kurnia Fatahillah, Rosadi Fathimah, Siti Nurul Friyansyah, Aldy Hamzah, M. Imron Harijanto, Tabita Novikurniasari Haussain Irsyad, Achmad Dias Hirmaleny, Yenny Indra Lesmana Jaenudi, Jaenudi Jati, Waluyo Jhosefine, Octalivia Kherani, Evi Khotimah, Maryatus Kusnul Lahagu, Yefita Lindawati Lindawati Luvito, Andi Mahfudyanto, Akhirul Malik, Muhamad Abdul Marheni Marheni Marjohan, Masno Maulana, Ingga Muliyani Muliyani Nofryanti, Nofryanti Nopagia, Nopagia Nur Afni Nurizka Dewi, Sekar Gusti Nurlina Nurlina Oktavianna, Rakhmawati Pertiwi, Alusia Vita Rinda Prasetyo, Wahyu Heri Pratama, Tiara Pratiti, Dian Pratiwi, Adhitya Putri Priambada, Arga Rachmawaty Rachmawaty, Rachmawaty Rahadian, Muhammad Fauzan Rismala, Lina Indra Rizqillah, Fahmi Rosini, Iin Ruhiyat, Enang Ruhiyat, Endang Sandjaja, Agustina Setyo Supratno Sigit, Yoga Arief Mart Sri Agustina, Sri Sri Hartutik Sugiyanto - Suhaeri, Aldo Aulia Sunardi, Nardi Suprayogi Suprayogi Suripto Suripto Susilawati, Susilawati Syatoto, Iman Tatariyanto, Firman Valentine, Erick Waryanto, Hendro Widya Ningsih Wijaya, Safta Wijaya, Uki Budi Wijaya, Uki Budi Wijaya Wulan, Defina Andany Wulandari, Estha Yati, Heni Zahra, Indri Eliza