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NATASHA SOLY
STIE Trisakti
Economics, Econometrics & Finance

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Faktor-faktor yang mempengaruhi kualitas laba pada perusahaan manufaktur NATASHA SOLY; NOVIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.187 KB) | DOI: 10.34208/jba.v19i1.64

Abstract

The purpose of the study is to get empirical evidence about factors that affect earnings quality of manufacturing listed company. Eight selected variables are board of directors, board size, managerial ownership, firm size, capital structure, liquidity, dividend payment, and profitability. Multiple regression method was applied on samples of 35 manufacturing listed companies that have been listed in Indonesia Stock Exchange (BEI) from period 2012 until 2015. Samples were selected based on purposive sampling method. The results showed that dividend payment and profitability had influence on earnings quality. Meanwhile, board of directors, board size, managerial ownership, firm size, capital structure, and liquidity had no effect on earnings quality.
Co-Authors NOVIA WIJAYA