FAKTOR YANG MEMPENGARUHI PERUSAHAAN MANUFAKTUR INDONESIA YANG TERDAFTAR DI BEI

Angela Sarah Lie, Linda Santioso (Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 2, No 3 (2020): Juli 2020

The purpose of this study is to analyze board diversity, firm size andprofitability 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 help of the E-Views 9.0 program. The results of the study with a significance level of 5% indicate that only firm size andprofitability affects earnings quality. Board diversitydon’t affect earnings quality.