Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Ekonomi dan Akuntansi
Rassya Islamay Arivia
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Likuiditas, Ukuran Perusahaan, dan Konservatisme Akuntansi terhadap Kualitas Laba Rassya Islamay Arivia; Syaiful Syaiful
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.v2i4.2581

Abstract

This study aims to evaluate the effect of liquidity, firm size, and accounting conservatism on earnings quality. Using a population of manufacturing companies listed in 2021-2022, the research sample was taken through purposive sampling technique, resulting in 56 companies that met the criteria. Data analysis was carried out using multiple linear regression techniques using SPSS. The results showed that the variables of liquidity and accounting conservatism had no significant effect on earnings quality, while company size had a significant positive effect on earnings quality. These findings indicate that firm size plays an important role in determining earnings quality, while liquidity and accounting conservatism factors may not have a direct impact in the context of the manufacturing companies studied.
Co-Authors Syaiful Syaiful