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All Journal Jurnal Komunikasi Explore: Jurnal Sistem Informasi dan Telematika (Telekomunikasi, Multimedia dan Informatika) Indonesian Journal of Information System KACANEGARA Jurnal Pengabdian pada Masyarakat IJISCS (International Journal Of Information System and Computer Science) Jurnal Maternitas Kebidanan JASIEK (Jurnal Aplikasi Sains, Informasi, Elektronika dan Komputer) Tematik : Jurnal Teknologi Informasi Komunikasi Indian Journal of Forensic Medicine & Toxicology Excellent Midwifery Journal Jurnal Manajemen dan Ekonomi Kreatif Jurnal INFOTEL Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Jurnal Bisnis Inovatif dan Digital Jurnal Strategi Bisnis Teknologi Tarbiatuna: Journal of Islamic Education Studies Fatih: Journal of Contemporary Research IJISCS (International Journal of Information System and Computer Science)
Irma Handayani
Universitas Teknologi Yogyakarta
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah

 1 
Pengaruh Struktur Modal dan Profitabilitas Terhadap Kualitas Laba PT. Unilever Indonesia TBK Periode 2019-2023 Irma Handayani; Deri Apriadi
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 3 (2025): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i3.2657

Abstract

This study aims to determine how much the effect of capital structure and profitability on earnings quality at PT Unilever Indonesia Tbk for the 2019-2023 period using secondary data accessed through www.unilever.co.id with a sampling method using purposive sampling technique. The data analysis method is quantitative analysis using descriptive statistics. The results showed that Capital Structure partially had no effect on Earnings Quality. This result is obtained from the t test results on the Capital Structure variable showing a significance level of 0.066 and a t value of 1.967 < t table 2.10982. Meanwhile, Profitability partially affects Earnings Quality. This result is obtained from the t test results on the Profitability variable showing a significant level of 0.009 and a calculated t value of 2.967 < t table 2.10982. The effect of Capital Structure and Profitability simultaneously / together on Earnings Quality at PT. Unilever Indonesia Tbk 2019-2023 where based on the F test, the calculated f value is 8.979 with a significance value of 0.002. While f table 3.55. Then f count is greater than f table.
Co-Authors Ade Irma Sukmawati Dahlan, Zaini Deni Susyanti Deri Apriadi Dirhamsyah Dirhamsyah Dwi Helynarti Syurandhari Dzaki Padhlurrahman Erlin Fitria Fadiyah Hani Sabila Fanza Arga Pradana Fitriani Pramita Gurning Haidar Daulay Ikrimach - Ikrimach Ikrimach Ilham Putra Pratama Ilham Syahputra Siregar Leny Suarni Muchti Yuda Pratama Nasution, Muhammad Irwan Padli Rizky Imam Muda Rustam, Muh Zul Azhri Soraya Zairina Asmadi Sri Wahni Syarifur Ridho Ulfa Amalia Viona Miftahuljannah WAHYU EKA PUTRI Wahyudin Nur Nasution Wan Tasya Luthfiah Anwar Yogi Syahputra Yursal Yursal Zulfiana Herni