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All Journal Jurnal Riset Akuntansi Kontemporer
Ismulyana Djan
Universitas Binaniaga Indonesia
Economics, Econometrics & Finance

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EARNINGS QUALITY AND COVID-19 OUTBREAKS IN INDONESIA Yuli Anwar; Ismulyana Djan; Dedy Mulyadi; Adri Wihananto
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.14024

Abstract

Earnings quality is a critical indicator and an important element of a company's financial statement performance especially in the COVID-19 Outbreaks. This research aims at proving whether there was a difference in earnings quality before and during the COVID-19 Outbreak. The scope of this research was restricted to LQ-45 firms and the final sample in the observation period was 166 from 584 observations for the period 2010-2022. The sampling technique used purposive sampling and hypothesis testing used the independent T Test method. This research found that earnings quality on LQ-45 in the Indonesia Stock Exchange during the COVID-19 outbreak had higher earnings quality than before the COVID-19 outbreak. Therefore, it was feasible that other rising countries' results might differ from those of Indonesian firms. The results of this research were used to help investors make investment decisions.
Co-Authors Adri Wihananto Dedy Mulyadi Yuli Anwar