Article Per Year (5 Year)
p-Index From 2021 - 2026
0.983
P-Index
This Author published in this journals
All Journal MAJALAH ILMIAH WIDYA The Accounting Journal of Binaniaga Jurnal Ilmiah Binaniaga Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi AJAR (Asian Journal of Accounting Research) (e-Journal) Media Riset Akuntansi Auditing & Informasi Jurnal KREATIF (Jurnal Riset Ekonomi & Bisnis Inovatif)
Yuli Anwar
Universitas Binaniaga Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
EARNINGS QUALITY AND COVID-19 OUTBREAKS IN INDONESIA Anwar, Yuli; Djan, Ismulyana; Mulyadi, Dedy; Wihananto, Adri
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.14024

Abstract

Earnings quality is a critical indicator and an important element of a company's financial statement performance especially in the COVID-19 Outbreaks. This research aims at proving whether there was a difference in earnings quality before and during the COVID-19 Outbreak. The scope of this research was restricted to LQ-45 firms and the final sample in the observation period was 166 from 584 observations for the period 2010-2022. The sampling technique used purposive sampling and hypothesis testing used the independent T Test method. This research found that earnings quality on LQ-45 in the Indonesia Stock Exchange during the COVID-19 outbreak had higher earnings quality than before the COVID-19 outbreak. Therefore, it was feasible that other rising countries' results might differ from those of Indonesian firms. The results of this research were used to help investors make investment decisions.
Co-Authors Abdullah . Akbar Fakihudin Dahlar . Dedy Mulyadi, Dedy Djan, Ismulyana Erna Herpiana Etty Murwaningsari Maya Sova Muljanto Siladjaja Priyo Wismantoro Putri, Shania Syamsul Anwar Wihananto, Adri Yayuk Nurjanah Yusriyyah, Hasna