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Journal : Riwayat: Educational Journal of History and Humanities

Effect of Profit Power, Term Commitment, Capital Structure, and Investment Opportunity on Earnings Quality Gita Olyvia Olyvia Fachrunnisa*; Shinta Permata Sari
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.33683

Abstract

Currently the quality of earnings is a matter of great concern as an interesting issue to study related to accounting. Earnings quality and financial reporting quality are generally of concern to users of financial statements for contractual purposes and for making investment decisions. This study aims to examine the effect on earnings quality. The population in this study are manufacturing companies in the consumer goods sector that are listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The sample in this study was a manufacturing company which was determined by purposive sampling method, and obtained 73 companies as a sample. Analysis of research data using multiple linear regression. Data is processed using SPSS. The results show that capital structure and investment opportunities have an effect on earnings quality, while profit power and term commitment have no effect on earnings quality. This research can be used as an evaluation material for companies to improve the quality of their earnings.
Effect of Profit Power, Term Commitment, Capital Structure, and Investment Opportunity on Earnings Quality Gita Olyvia Olyvia Fachrunnisa*; Shinta Permata Sari
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.33683

Abstract

Currently the quality of earnings is a matter of great concern as an interesting issue to study related to accounting. Earnings quality and financial reporting quality are generally of concern to users of financial statements for contractual purposes and for making investment decisions. This study aims to examine the effect on earnings quality. The population in this study are manufacturing companies in the consumer goods sector that are listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The sample in this study was a manufacturing company which was determined by purposive sampling method, and obtained 73 companies as a sample. Analysis of research data using multiple linear regression. Data is processed using SPSS. The results show that capital structure and investment opportunities have an effect on earnings quality, while profit power and term commitment have no effect on earnings quality. This research can be used as an evaluation material for companies to improve the quality of their earnings.
Co-Authors Aji, Bagus Prasetyo Almira Ayudia Mahsa Aminuyati Andiani, Diva Nur Andy Dwi Bayu Bawono Annur Rofiq Apriliya, Fivit Arianto, Novita Ariska Widya Puspitasari Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azizah, Jihan Nur Bambang Suharjito Banu Witono, Banu Cahyaningrum, Intan Kusumawati Cystoma Aurora Wicaksananingtyas Dian Nugraheni Diva Tirta Nirwana Rahmadetta Dwi Astuti Ellen Monata Wahono Eny Kusumawati Erlinda Lusiana Erti Hamimi Fatahuddin, Amir Fatmawati, Arsyi Dela Fatwasari Soeratno Putri Febrian Febrian Fitri Rachmawati Ayuning Tyas Fitrianingrum, Artwidi Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Hartama, Fadia Rahmadhini Hilwa, Zulafa Alfina Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Kharisma, Tharisya Putri Khusnul Khotimah Lina Ayu Safitri Lintang Kurniawati LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Melaty, Khoirul Putri Milia, Riska Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Ningsih, Suhesti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nurma Handayani, Nurma Nurrahmawati, Shafira Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdhani Bayu Putri Sholekhah, Ayu Mandira Putri, Lutfi Zunaida Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Raissa Amanda Putri Ramadhani, Alia Pramudita Ratih Dwi Siswani Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabila, Adinda Salsabilla, Aulia Zahwa Satria Pinandita Satria Pinandita Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Shafira Nurrahmawati Sholikhah, Himmatus Siswani, Ratih Dwi Siti Khotimah Sri Widyaningsih Subikhi, Alif Akbar Suhesti Ningsih Suhesti Ningsih, Suhesti Sumini Sumini Syafaqoh, Rizki Zahroh Syarifah, Pramita Devi Mutia Tharisya Putri Kharisma Tunazjah, Savina Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Widyastuti, Annisa Tri Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel Zada, Qonita Avena