Jurnal Akuntansi Bisnis
Vol 2, No 1 (2009): Jurnal Akuntansi Bisnis

Menilai Kualitas Laba Perusahaan Melalui Instrumen Analisa Du Pont

Synthia Madyakusumawati (Unknown)
Andy Yulius (Unknown)

Article Info

Publish Date
05 Jun 2017

Abstract

Earnings quality refers to the relevance of earnings in measuring company performances. This research tried to explain phenomena’s of the financial reporting quality, especially responsiveness of Earnings Quality, that is determined by factors efficiency of operating, investing, financing activities.One of the technical approach for earning quality evaluation is a DuPont System. DuPont formula stated the quality of company performance evaluate by Return on Equity Ratio. Excelsior of Return on Equity reflect the higher of company performances in earnings production.Key Words : Earnings Quality, DuPont system, ratio analytics

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Journal Info
Jurnal Akuntansi Bisnis
Website

Abbrev

akuntansi-bisnis

Publisher

Universitas Bunda Mulia

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development ...