Business Management Journal Program Studi Manajemen
Vol 17, No 1 (2021): Business Management Journal

FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Tony Sudirgo (Universitas Tarumanagara)

Article Info

Publish Date
12 Mar 2021

Abstract

The purpose of this study is to analyze board diversity, leverage and profitability of earnings quality in manufacturing companies listed in Indonesia Stock Exchange, especially from period 2016-2018 as population. Purpose sampling as a sampling method with a total of 105 data in the form of financial statements from www.idx.co.id. The analytical method used is panel data regression analysis with the E-Views 9.0 program. The results of the study indicate that only profitability affects earnings quality while Board diversity and leverage don’t affect earnings quality.

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Journal Info
Business Management Journal Program Studi Manajemen
Website

Abbrev

business-management

Publisher

Universitas Bunda Mulia

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Business Management Journal (BMJ) is a scientific journal managed by the Bunda Mulia University Management Study Program. BMJ is published twice a year. BMJ publishes scientific articles resulting from empirical research in the field of management science. BMJ accepts scientific papers written by ...