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All Journal Jurnal Riset Ekonomi dan Akuntansi
Trias Fajrin Prihatini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Intellectual Capital, Konservatisme Akuntansi dan Investment Opportunity Set Terhadap Kualitas Laba Trias Fajrin Prihatini; Suwarno Suwarno
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2473

Abstract

This research aims to test intellectual capital, accounting conservatism, and invenstment opportunity set on earnings quality. The data source used in this research is secondary data using documentasy data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 28 data from consumer goods industrial companies in 2020-2022 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that intellectual capital has a negative effect on earnings quality and aacounting conservatism has a positive effect on earnings quality, while investment opportunity set has no effect on earnings quality.
Co-Authors Suwarno Suwarno