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Dewi, Alya
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Economics, Econometrics & Finance Social Sciences

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Factors Influencing Company Performance Dewi, Alya; Murwaningsari, Etty
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 2 (2024): Edisi September 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i2.391

Abstract

Abstract Purpose – The purpose of this research is to examine and obtain empirical evidence about the factors that influence company performance, namely earnings quality, real earnings management, and information asymmetry. Design/methodology/approach – The sample used in this study consists of 79 non-cyclical consumer sector companies listed on the Indonesian Stock Exchange in 2021 and 2022, with a total sample size of 158. This study employs panel data analysis. Findings – Real earnings management has a significant negative impact on company performance. The quality of earnings and information asymmetry do not have a significant impact on company performance. Research limitations/implications –. This study only utilized a sample of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange, thereby limiting its generalizability.
Co-Authors Etty Murwaningsari