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Widianingsih, Indi
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Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF INSTITUTIONAL OWNERSHIP, CAPITAL STRUCTURE AND LIQUIDITY ON EARNINGS QUALITY IN THE PRIMARY CONSUMER GOODS SECTOR LISTED ON THE IDX IN 2014-2024 Valentin, Michel; Hotang, Keri Boru; Widianingsih, Indi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2025): September 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.648

Abstract

Purpose – This study aims to obtain empirical evidence on the Influence of Institutional Ownership, Capital Structure and Liquidity on Eranings Quality Design/methodology/approach – This study uses quantitative research. The sample in this study is companies in the primary consumer goods sector listed on the Indonesia Stock Exchange during 2014-2024 as many as 24 companies selected through purposive sampling. The analysis technique used was multiple linear regression with the help of the E-views 9 software . Findings – The results of this study found that Institutional Ownership has an effect but statistically does not have a significant effect on Earnings Quality, Capital Structure is influential but statistically significant affects Earnings Quality and Liquidity has no effect but statistically significant affects Earnings Quality. Research limitations/implications – This study discusses Institutional Ownership, Capital Structure and Liquidity on Earnings Qualitywith the primary consumer goods sector listed on the Indonesia Stock Exchange.
Co-Authors Hotang, Keri Boru Valentin, Michel