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Tanto Tanto
STMIK AMIKOM Yogyakarta
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Journal : Journal La Bisecoman

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Earnings Quality as a Function of Capital Structure and Financial Signals : JEL Classification: M41 G32, G34, O16, L60 Tanto, Tanto
Journal La Bisecoman Vol. 6 No. 2 (2025): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v6i2.2292

Abstract

In this regard the veracity of the corporate engagement in reporting earnings is of core interest in financial research especially in developing economies where regulation, disciplinary and governance infrastructure remains variable. This paper reconsiders the applicability of the four fundamental financial determinants, that is, the capital structure, earnings growth, firm size, and earnings persistence as a determinant of earnings quality in Indonesia in industrial sector. These variables are generally addressed in the available extents of literature as universally credible predictors; however, the institutions and the behavioural issues that define firms within a structurally fissured market place are rarely considerations, and few theories can be applied that are held to be reliably predictive. This study, using a regression model based on agency theory and signaling theory, and panel data collected on industrial firms which were listed in the Indonesia stock exchange during the period of 2019 and 2023; discovers that capital structure poses a rather influential influence positively on the earnings quality of firms. This is the result of creditor management encouraging reporting discipline in situations where internal governance is low. Conversely, earnings growth and firm size are not related closely with earnings quality, which means that the market is no longer using scale itself or expansion as a valid proxy of credibility. Even more urgently, the persistence of earnings is much more harmful on the scale, showing how too steady earnings could speak about manipulation instead of actual financial might.
Co-Authors A. O, Irna Urba Abdul Haris AHMAD NUR TAUFIQURRAHMAN Andrayanie, Vera Antori, Wahyu Any Kurniawati, Any ARI KURNIAWAN ASHRI, RIZKI HALLIFAH Baiti, Siti Nur Bintang Athaariq Candra, Andel Hopi Darmuji, Darmuji Fauzia, Ocha Yozi Firmansyah, Ilham Fredy Fransisko HADIYANI, SUSAN Handayani, Dwi Retno Hartono, Octavian Herawati, Aliyah Heriyanto Heriyanto Hilda Porawati Idris, Mahmud Ilmi, Irfan Iqsanudin, Andika Irfan Hafizh Jennifer Jennifer Juwita, Dessi M. Yogi Riyantama Isjoni MANDAKU, EKBERTH Mazwan Mazwan Meilano, Rezagi Milano, Rezagi Nugraha, Ridwan Maulana Nursupian, Nursupian Pardede, Timbul PARIDA, UPI Pusparani, Desti Ramadhani, Ikbal Ramahdania, Shabira Luna RAMLIN AHMAD Reviana, Riska Rhomiko Riska Reviana Saputra , Muhammad Hadi Saputra, Muhammad Hadi Saragih, Ayu My Lestari Sartika, Ikah Setia Budi, Bagus Sicilia, Asha Grace Sigit Kurniawan Silaban, Merri siti wulandari SOFIAH KS, SOFIAH KS Sugandi, Safrih Suwantono, Edwin Suyitno, Edi SYAEFUDIN, ADIN Triana, Helza WAHYUDI, HARUN WARDHANI, PRATIWI CAHYA Yeni Suryani Yulia Susanti, Yulia Zalihin, Zalihin