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Suhermin, Suhermin
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Journal : Research in Accounting Journal

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Earnings Quality in Motion: Analyzing the Role of Profitability, Firm Characteristics, and Audit Practices (2019–2023) Wijaya, Evelyn; Simanjuntak, Edita Yolanda Malika; Suhermin, Suhermin
Research in Accounting Journal (RAJ) Vol. 5 No. 2 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v5i2.7653

Abstract

The transportation and logistics sector plays a crucial role in supporting consumption activities across communities and industries, including trade, services, manufacturing, and construction. These sectors are widely recognized as key drivers of national economic growth. This study aims to examine the impact of Profitability, Company Size, Company Age, Audit Quality, and Audit Committee on Earnings Quality within the transportation and logistics sector during the period 2019–2023. The research utilizes secondary data derived from company financial statements, with a purposive sampling method employed to select the sample. A total of 22 companies were included in the study. Quantitative analysis was conducted using SmartPLS. The findings reveal that Company Size has a negative effect on Earnings Quality, while Company Age has a positive effect. Meanwhile, Profitability, Audit Quality, and Audit Committee were found to have no significant effect on Earnings Quality. High-quality earnings reflect a company’s true financial performance and serve as a reliable indicator for predicting future earnings.
Co-Authors Abdul Talib Bon Adya Hermawati Agus Sukoco Alfina Damayanti Anang Subardjo Anita Kartika Sari Anizzibda Chahya Khildani Ardi, Nadia Khaira ariyati, Yannik Astri Ayu Purwati Astri Ayu Purwati Astuti Setiyani Azizah, Muftiyatul Basuki, Aiyi Apresia Bayu Fajar Susanto Bon, Abdul Talib Budianto BUDIYANTO Budiyanto Budiyanto Budiyanto Budiyanto Budiyanto Budiyanto Candraningrat, Candraningrat Choirul Anam Depari , Surya Safari Sembiring Dewi Urip Wahyuni Dharmasetiawan Dian Palupi Djawoto Djawoto Djawoto, Djawoto Donanda, Pronica Imel Erina Febianti Trianjani Fitri Rohkmalia Gandhi Sutjahjo Hakim, Buyung Nul Hening Widi Oetomo Irdiana, Sukma Irma Yanti Isti Soleharti Joko Suyono Juni Gultom, Juni Gultom Kalvin Kristanto Kartika Dewi S. S. Karyanto, Budi Khuzaini Khuzaini Kurniawan, Gogi Layla Hafni Lering, Leonardus Frediyanto Moat Lestariningsih, Marsudi Lilis Ardini Lutfiyah Lutfiyah Lutfiyah Lutfiyah M. Ikhsan Setiawan Mariyana Mariyana Mentari, Mulyananda Dwi Mohammad Faisal Muhammad Rafli Azlam Azzuhri Muhammad Sofyan Do Musa Okto Aditya Suryawirawan Pinayungan, Doni Pompong Budi Setiadi Pribadiyono Pribadiyono Purba, Moden Rahayu Puji Suci Rahayu, Rika Rahmawati*, Mia Ika Rahmawati, Mia Ika Ramadhani Salsabila, Rima Ramadhani, Yesa Cahayaning Ramli, Rimayang Ramon Zamora, Ramon Ratna Wardani Rika Rahayu Riris Setyo Sundari Riza Bahtiar Sulistyan Rizkiyanti, Meilany Roby Sambung S, Ana Sopanah Saputri, Yulita Sari, Arini Kurnia Sembhodo, Abimanyu Tuwuh Shabrie, Wiwiek Srikandi Simanjuntak, Edita Yolanda Malika Singgih Adhi Prasetyo, Singgih Siregar, Hanafi Sri Mulyati Sugiono Sugiono Sumasto, Hery Sunaryadi Suprapto, Yetty Fitria Surya Safari SD Suwitho, Suwitho Swastika, Nurhayati tanjung, rona Teddy Chandra Tri Wahjoedi Triyonowati, Triyonowati Widyawati Wijaya, Evelyn Wisnu, Nurwening Tyas Wiwiek Srikandi Shabrie Wulandari Harjanti Yesa Cahayaning Yesa Cahayaning Rarnadhani Yuliati, Eka Zahro, Mar'atus Zahro, Mar’atus Zessicha Belliana Putri