Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Students´ Journal of Accounting and Banking
Rebecca Antoniette Hadi, 14.05.52.0014
Students Journal of Accounting and Banking
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PERUSAHAAN (Studi pada Perusahaan Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2016) Rebecca Antoniette Hadi, 14.05.52.0014; Badjuri, Achmad
Students Journal of Accounting and Banking Vol 7, No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examines and analyses the effect of firm size, liquidity, capital structure, managerial ownership, institutional ownership, audit committee, and independent commissioner to earning quality. This research was conducted at base industry and chemical company listed on Indonesia Stock Exchange (BEI). The sampling method used in this study is purposive sampling with observation period 2014 to 2016 the number of samples obtained as much as 48. The influence between variables is discribed by using multiple regression analysis with SPSS 23 program. The type of data used is secondary data. The results showed that the liquidity, capital structure, institutional ownership, and independent commissioner significantly positive affecting the earning quality. While the firm size, managerial ownership, and audit committee do not significantly affect the earning quality.Keywords : firm size, liquidity, capital structure, managerial ownership, institutional ownership, audit committee, and independent commissioner.
Co-Authors Achmad Badjuri