Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen
Anis Karlina
Universitas Muhammadiyah Riau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Reviu Literatur Determinan Kualitas Laba di Indonesia Windi Sutriani; Nadya Khairiah; Anis Karlina; Zul Azmi
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 2 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Mei 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i2.1377

Abstract

This study aims to analyze the development of research on earnings quality in Indonesia. The review was conducted on scientific articles from 2021 to 2026 using Google Scholar. After a selection process, 19 articles were analyzed. The results indicate that the highest number of publications on earnings quality were found in 2022 and 2025. The most dominant variables related to earnings quality are capital structure, liquidity, company size, earnings growth, and profitability. The most widely used theory explaining the variables influencing earnings quality is Agency Theory. Based on bibliometric analysis, two main themes can be classified: quality-performance and structure-growth.
Co-Authors Azmi, Zul Nadya Khairiah Windi Sutriani