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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Alfiani Putri
Departemen Akuntansi, Fakultas Ekonomi Universitas Kisnadwipayana
Economics, Econometrics & Finance

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DETERMINAN KUALITAS LABA Alfiani Putri; Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.969

Abstract

The purpose of this study is to investigate factors that may influence earnings quality, namely the Investment Opportunity Set, the Independent Board of Commissioners, and the Audit Committee. Data were obtained from the Indonesia Stock Exchange, specifically the annual reports of Heavy Construction, Civil Engineering, and Telecommunication companies, and were tested using multiple linear regression analysis. The results indicate that the Investment Opportunity Set has a positive effect on earnings quality, while the Independent Board of Commissioners and the Audit Committee have no effect on earnings quality
Co-Authors Hayuningtyas Pramesti Dewi