Article Per Year (5 Year)
p-Index From 2021 - 2026
2.978
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Lingkungan Jurnal Pendidikan Geografi Undiksha BANGUN REKAPRIMA Accounting Analysis Journal JOIV : International Journal on Informatics Visualization Surya Abdimas Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Community Development Journal: Jurnal Pengabdian Masyarakat Journal Of Human And Education (JAHE) Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti International remote sensing application journal West Science Journal Economic and Entrepreneurship West Science Interdisciplinary Studies West Science Interdisciplinary Studies Jurnal Pengabdian dan Inovasi Masyarakat
Purnamasari, Eva
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Accounting Analysis Journal

 1 
The Effect of Profitability, Leverage, and Firm Size on Earnings Quality with Independent Commissioners as Moderating Variable Purnamasari, Eva; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.42067

Abstract

This study aims to analyze the effect of profitability, leverage, and firm size on earnings quality with an independent commissioner as a moderating variable. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2018. The sample selection uses a purposive sampling technique that produces a sample of 41 companies. The method used in this study is the documentation technique using secondary data derived from financial statements. The analytical tool used is Moderate Regression Analysis (MRA) with the help of SPSS software version 22. The results of this study indicate that profitability and firm size significantly have a positive effect on earnings quality. Meanwhile, leverage significantly has a negative effect on earnings quality. The effect of profitability and leverage on earnings quality cannot be moderated by independent commissioners. However, independent commissioners can only moderate the effect of firm size on earnings quality. The conclusion of this research is that companies can increase profitability and firm size and reduce the level of leverage to be able to produce quality profits by optimizing the proportion of independent commissioners in large companies. Keywords: Profitability; Leverage; Firm Size; Earnings Quality; Independent Commissioners
The Effect of Profitability, Leverage, and Firm Size on Earnings Quality with Independent Commissioners as Moderating Variable Purnamasari, Eva; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.42067

Abstract

This study aims to analyze the effect of profitability, leverage, and firm size on earnings quality with an independent commissioner as a moderating variable. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2018. The sample selection uses a purposive sampling technique that produces a sample of 41 companies. The method used in this study is the documentation technique using secondary data derived from financial statements. The analytical tool used is Moderate Regression Analysis (MRA) with the help of SPSS software version 22. The results of this study indicate that profitability and firm size significantly have a positive effect on earnings quality. Meanwhile, leverage significantly has a negative effect on earnings quality. The effect of profitability and leverage on earnings quality cannot be moderated by independent commissioners. However, independent commissioners can only moderate the effect of firm size on earnings quality. The conclusion of this research is that companies can increase profitability and firm size and reduce the level of leverage to be able to produce quality profits by optimizing the proportion of independent commissioners in large companies. Keywords: Profitability; Leverage; Firm Size; Earnings Quality; Independent Commissioners
Co-Authors - FACHRURROZIE Abdul Karim Afandi, Adam Akmal, Firdaus Alfiana Alfiana Amaliyah, Erlina Dewi Endah Amelia, Intan Eka Anantadjaya, Samuel PD Anggraini, Kurnia Arif Nasution, Abdillah Arum, Mega Asep Supriadi Ayuwardani, Mellasanti Azizah Azizah Bagus Yunianto Wibowo, Bagus Yunianto Bagus, Muhamad Ikhwan Bayu Setyo Nugroho Bigharta Bekti Susetyo Budi Prasetya Budi, Rahmad Setio Dian Adhetya Arif Endah Purwaningsih Erisa Ayu Waspadi Putri Eviyanti, Novitasari Hadi Prayitno Hafid, Samsudin A. Hasyim, Fatchun Helfia Edial Hendry Frananda, Hendry Hidayatullah, Muhamad Faqih Hidayatullah, Muhammad Faqih Idyaningsih, Nining Indah Setiawati Jasmin, Jasmin Judijanto, Loso Juliani Pudjowati Karim, Sukri Karnowahadi, Karnowahadi Kaswoto, Junet Lestari, Dwi Fajar Luthfia, Irin Mirrah Marhaeni, Sri Muhammad Ismail Muhammad Kamal Nanang Adie Setyawan Nasution, Rizki Alfadilah Nawangwulan, Irma M Nova, Sari Nuraini Nuraini Nurina, Lia Pradita, Arisha Putri Pramaditya Wicaksono, Pramaditya Pramesti, Gilda Pratama, Wilson Candra Teguh Pratiwi, Mona Inayah Prihantarto, Wikan Jaya Q-to Paguno, Ananda Ramadhan, Al Fath Safitri, Maristia Cahya Salsiyah, Sri Marhaeni Sasono, Heri Sekarmelati, Sonea Valensita Siregar, Nurganda Subandi Subandi Sugianto, Efendi Sugiyanta Sugiyanta Sugiyanta Sulistiyani, Endang Suroija, Noor Suroso, Adi Suseno, Bambang Dwi Sutriani, Widia Suwarni, Wa Ode Vratiwi, Septiana Widiasih, Suprapti Widyanti, Dika Vivi Wiedayanti, Destine Fajar Wirabumi, Putu Wulandari, Endang Yabioktabera, Amran Yudi Antomi, Yudi Zaenuddin, Achmad