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All Journal Journal of Public Accounting (JPA)
Rosma Rosmawati
Universitas Pancasakti Tegal
Economics, Econometrics & Finance

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Pengaruh Konservatisme Akuntansi Dan Intellectual Capital Terhadap Kualitas Laba Rosma Rosmawati; Dewi Indriasih
JPA : Journal of Public Accounting Vol 1, No 2 (2021): Journal of Public Accounting Vol. 1 No. 2, Desember 2021
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.574 KB) | DOI: 10.30591/jpa.v1i2.3166

Abstract

Abstract : This journal has several objectives, such as how accounting conservatism affects earnings quality and intellectual capital on earnings quality. Quality is information that affects the company's financial system so as to produce relative financial information. In this case, it aims to see the effect of intellectual capital and accounting conservatism on earnings quality. The type of data used is qualitative data. These variables are Accounting Conservatism X1, Intellectual Capita X2, Profit Quality Y. 
Co-Authors Dewi Indriasih