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All Journal Owner : Riset dan Jurnal Akuntansi
Listyorini Wahyu Widati
Universitas Stikubank Semarang, Indonesia
Economics, Econometrics & Finance

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Pengaruh Leverage, Likuiditas, Profatibilitas, Konservatisme dan Ukuran Perusahaan terhadap Kualitas Laba Lutfiana Rezky Anggraeni; Listyorini Wahyu Widati
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.588

Abstract

Earnings quality is earnings that correctly and accurately describes the company's operational profitability. Earnings quality in a company is very important to be analyzed. Companies that have high earnings quality will provide complete and transparent information and will not mislead users of financial statements. This study aims to determine and analyze the effect of leverage, liquidity, profitability, conservatism and firm size on earnings quality. at companies registered in Indonesia Stock Exchange (IDX) in 2017 to 2020. The population in this study are all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020, obtaining a population of 704 companies. This research method uses purposive sampling, the sample was obtained in accordance with predetermined criteria and obtained data as many as 326 companies. The type of data used in this research is secondary data. The analytical technique used in this research is multiple linear regression analysis. This study obtained the results that leverage as measured by (DAR), firm size as measured by (Size), and liquidity as measured by (QR) have no significant effect on earnings quality. Meanwhile, profitability as measured by (ROA) and conservatism as measured by (CON_ACC) have a significant effect in a positive direction on earnings quality.
Pengaruh Profitabilitas, Likuiditas dan Kepemilikan Manajerial terhadap Nilai Perusahaan Citra Nur utami; Listyorini Wahyu Widati
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.682

Abstract

Company value is a condition of achievement in a company that has earned public trust. Firm value is an important indicator in observing shareholder prosperity. There are various factors that can affect the value of the company. The purpose of this study was to determine and examine the effect of profitability, liquidity, and managerial ownership on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. This research is a quantitative research with the object of research in the form of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020 as many as 686 companies. While the selected sample is 329 data on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2020. The sample in this study was taken using a purposive sampling technique. The type of data used in this research is secondary data. The analytical technique used in this research is multiple linear regression analysis. The results of this study indicate that liquidity as measured by Current Ratio (CR) has a significant negative effect on firm value, while managerial ownership as measured by MOWN has a significant positive effect on firm value. However, profitability as measured using Ratio on Assets (ROA) has no effect on firm value. Keywords: firm value; profitabilit; liquidity; managerial ownership
Co-Authors Citra Nur utami Lutfiana Rezky Anggraeni