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All Journal JAKPI Jurnal Riset Akuntansi dan Bisnis JOURNAL OF SCIENCE AND SOCIAL RESEARCH GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Investasi Jurnal Akuntansi dan Keuangan Jurnal Manajemen Bisnis Eka Prasetya Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Wiga : Jurnal Penelitian Ilmu Ekonomi Media Riset Akuntansi Auditing & Informasi International Journal of Economic, Technology and Social Sciences (Injects) INOVASI: Jurnal Politik dan Kebijakan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi International Journal for Advanced Research Jurnal Ilmu Ekonomi dan Bisnis
Azizul Kholis
Universitas Negeri Medan
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH LEVERAGE, LIKUIDITAS DAN PROFITABILITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2023 - 2025 Anggara Herdian; Azizul Kholis
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 5 (2026): October (2026)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i5.7249

Abstract

Abstract: This study was conducted to examine the effect of leverage, liquidity, and profitability on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange during 2023–2025. Earnings quality was measured using the ratio of operating cash flow to net income (Operating Cash Flow to Net Income/OCF/NI), while leverage, liquidity, and profitability were measured using DER, CR, and ROA, respectively. This study employed a quantitative method using secondary data obtained from the companies’ annual financial statements. The sample was determined using purposive sampling, resulting in 99 observations that met the research criteria. The collected data were then analyzed using multiple linear regression with the assistance of IBM SPSS. The results showed that leverage did not have a significant effect on earnings quality. In contrast, liquidity and profitability had negative and significant effects. Simultaneous testing also showed that the three variables had a significant effect on earnings quality. The Adjusted R Square value of 0.143 indicates that the model was able to explain 14.3% of the variation in earnings quality, while the remaining 85.7% was associated with other factors not included in the research model. Keyword: Leverage, Liquidity, Profitability, Earnings Quality, OCF/NI.   Abstrak: Penelitian ini dilakukan untuk mengetahui pengaruh leverage, likuiditas, dan profitabilitas terhadap kualitas laba pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia selama 2023–2025. Kualitas laba diukur melalui rasio arus kas operasi terhadap laba bersih (Operating Cash Flow to Net Income/OCF/NI), sedangkan leverage, likuiditas, dan profitabilitas masing-masing diukur menggunakan DER, CR, dan ROA. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Sampel ditentukan dengan teknik purposive sampling dan menghasilkan 99 observasi yang sesuai dengan kriteria penelitian. Data yang terkumpul selanjutnya diuji menggunakan regresi linier berganda dengan bantuan IBM SPSS. Hasil penelitian memperlihatkan bahwa leverage tidak memiliki pengaruh signifikan terhadap kualitas laba. Sebaliknya, likuiditas dan profitabilitas menunjukkan pengaruh negatif dan signifikan. Pengujian secara simultan juga menunjukkan bahwa ketiga variabel tersebut berpengaruh signifikan terhadap kualitas laba. Nilai Adjusted R Square sebesar 0,143 menunjukkan bahwa model mampu menerangkan 14,3% variasi kualitas laba, sementara 85,7% lainnya berkaitan dengan faktor lain yang tidak termasuk dalam model penelitian Kata kunci: Leverage, Likuiditas, Profitabilitas, Kualitas Laba, OCF/NI.
Kualitas Data dan Kualitas Informasi Akuntansi dalam Sistem Informasi Akuntansi: Sebuah Tinjauan Literatur Sistematis Fani Andianti Dongoran; Jufri Darma; Azizul Kholis
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 6 (2026): November: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i6.2737

Abstract

The quality of Accounting Information System (AIS) outputs depends heavily on the quality of the input data. However, the relationships among data quality, accounting information quality (AIQ), and organizational outcomes remain fragmented across separate studies. This study aims to map the data quality dimensions examined in the context of AIS, analyze the mechanisms through which data quality influences accounting information quality, identify the determinants of data quality and AIS quality, and identify existing research gaps. This study employs a Systematic Literature Review (SLR) approach guided by the PRISMA reporting principles. Relevant literature was collected from reputable databases, including Scopus, Web of Science, DOAJ, and ScienceDirect, as well as nationally accredited Indonesian journals ranked at least Sinta 4. A total of 39 articles were selected and analyzed thematically. The findings indicate that data quality dimensions, including accuracy, completeness, consistency, timeliness, and reliability, significantly influence accounting information quality through the mediating role of AIS quality (Knauer, Nikiforow, & Wagener, 2020; Sunarta & Astuti, 2023). The key determinants of data quality include data governance, top management support, user competence, internal controls, and digital technology capabilities, such as cloud computing, big data analytics, and blockchain (Xu, 2015; Asad, 2024; Fang, Liu, Ma, & Zhuo, 2023). This review also reveals that studies comprehensively integrating data governance with AIS quality evaluation frameworks remain relatively limited, particularly in public sector organizations and developing countries. This study emphasizes that investments in digital technologies for AIS can improve accounting information quality only when accompanied by adequate data governance.
Co-Authors Abdul Fatah Hassanudin Agus Firmansyah Agus Rahmadsyah Akmal Huda Nasution, Akmal Huda Anggara Herdian Anggriyani Anggriyani Armayanti, Nelly Azhar Maksum Bambang Satriawan Dedy Husrizal Syah, Dedy Husrizal Devina Ariyani Dodi Pramana Effi Aswita Lubis Eko Wahyu Nugrahadi Esa Setiana Fani Andianti Dongoran Faziatul Amillia Mohamad Basir Gaffar Hafiz Sagala Gita Sonia Marpaung Henny Purnama Dewi Hidayat, OK Sofyan Ikhsan, Arfan Indra Maipita Jufri Darma Jumiadi AW Khafi Puddin La Hanu Meilaty Finthariasari Mohammad Sattar Muammar Rinaldi Muhamad Yamin Noch Muhammad Dekar Muhammad Ridho Muhammad Yusuf Muhammad Yusuf Harahap Nasirwan Nasirwan Nasriah Nasriah Ngatemin - Nurjaman Reza Indriani Rini Indah Wati rosi Magdalena Berutu Rudi Hermansyah Sitorus Situmeang, Chandra Sulaiman Lubis Syera, Inda Arfa Tauada Silalahi Taufik Hidayat Wanda Prayogi Widyawati Syafitri Zahri Fadli Zulvia Misykah