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All Journal Jurnal Publikasi Ilmu Manajemen
Husna Darra Sarra
Universitas Muhammadiyah Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kepemilikan Manajerial, IOS, Laverage dan Profitabilitas terhadap Kualitas Laba Dea Safira; Hesty Ervianni Zulaecha; Hamdani Hamdani; Husna Darra Sarra
Jurnal Publikasi Ilmu Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1012.626 KB) | DOI: 10.55606/jupiman.v1i4.665

Abstract

The purpose of this study is to determine the effect of managerial ownership, ios, and leverage on earnings quality in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 6 years, namely the 2016-2021 period.The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The type of data used was secondary data obtained from the Indonesia Stock Exchange website.The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The results show that managerial ownership has a positive effect on earnings quality, while ios and leverage have no effect on earnings quality.
Co-Authors Dea Safira Hamdani Hamdani Hesty Ervianni Zulaecha