Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Jurnal Aplikasi Kebijakan Publik dan Bisnis

Dampak Leverage, Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Kualitas Laba

Fajar Rina Sejati (Universitas Yapis Papua)
Entar Sutisman (Universitas Yapis Papua)
Dian Pertiwi (Universitas Yapis Papua)
Sahrul Ponto (Universitas Yapis Papua)
Nurul Hidayah Syamsuddin (Universitas Yapis Papua)



Article Info

Publish Date
13 Nov 2021

Abstract

The purpose of this study was to examine the effect of leverage, profitability, liquidity, and company size on earnings quality. The sample of this study was using 11 companies in the property, real estate & building construction sub sector service companies listed on the Indonesian Stock Exchange (IDX) during 2014-2019 period met all the criteria. Empirical evidence suggest that leverage and profitability has no effect on earnings quality. Then, liquidity has negative effect on earnings quality and company size has positive effect on earnings quality.

Copyrights © 2021






Journal Info

Abbrev

ppj

Publisher

Subject

Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science

Description

Focus and Scope Public Administration Administrative Law Administrative Reform Bureaucratic Ethics Bureaucratic Law Dynamics of Public Services E-Government Good Governance Governance Government Collaboration Legal Ethics Management of BUMD Public Organizations Public Policy Public Service Political ...