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Angela Sarah Lie, Linda Santioso
Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Social Sciences

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FAKTOR YANG MEMPENGARUHI PERUSAHAAN MANUFAKTUR INDONESIA YANG TERDAFTAR DI BEI Angela Sarah Lie, Linda Santioso
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.937 KB) | DOI: 10.24912/jpa.v2i3.9547

Abstract

The purpose of this study is to analyze board diversity, firm size andprofitability of earnings quality in manufacturing companies listed in Indonesia stock exchange, especially from period 2016-2018 as population. Purpose sampling as a sampling method with a total of 105 data in the form of financial statements from www.idx.co.id. The analytical method used is panel data regression analysis with the help of the E-Views 9.0 program. The results of the study with a significance level of 5% indicate that only firm size andprofitability affects earnings quality. Board diversitydon’t affect earnings quality.
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