Jurnal Eksplorasi Akuntansi (JEA)
Vol 5 No 1 (2023): Jurnal Eksplorasi Akuntansi (JEA)

Dampak Pertumbuhan Laba, Struktur Modal dan Likuiditas terhadap Kualitas Laba

Tiara Tri Amanda (Fakultas Ekonomi, Universitas Negeri Padang)
Erinos NR (Fakultas Ekonomi, Universitas Negeri Padang)



Article Info

Publish Date
03 Jan 2023

Abstract

This study aims to examine the effect of profit growth, capital structure, and liquidity on earnings quality. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample was determined based on the purposive sampling method, in order to obtain 65 companies. The source of data in this study is secondary data, that obtained using the documentation observation method at www.idx.co.id. The data analysis technique used is multiple linear regression. The results of this study indicate that profit growth has no effect on earnings quality, while capital structure has a significant negative effect on earnings quality and liquidity has a significant positive effect on earnings quality.

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Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...