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All Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Winda Mulyani
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Decision Sciences, Operations Research & Management Social Sciences

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Pengaruh Kepemilikan Manajerial, Investment Opportunity Set (IOS), Leverage Dan Ukuran Perusahaan Terhadap Kualitas Laba Winda Mulyani; Dirvi Surya Abbas; Hamdani, Hamdani; Triana Zuhrotun Aulia
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 4 (2022): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1350.575 KB) | DOI: 10.55606/jekombis.v1i4.685

Abstract

The study aims to test empirically the effect of managerial ownership, ios, leverage and firm size on earnings quality in consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period. sampling technique using purposive sampling technique. based on predetermined criteria obtained 12 manufacturing companies. the type of data used is panel data regression analysis using the eviews 12,0 data processing program. The results show that managerial ownership, ios and leverage have no effect on earnings quality. While firm size has a positive effect on earnings quality.
Co-Authors Abbas, Dirvi Surya Hamdani Hamdani Triana Zuhrotun Aulia