DFAME Digital Financial Accounting Management Economics Journal
Vol 1 No 1 (2023): AGUSTUS

Pengaruh Struktur Modal, Ukuran Perusahaan Terhadap Kualitas Laba : Investment Opportunity Set Sebagai Variabel Moderasi

Ramdani, Safier (Unknown)
Chandra, Dicky (Unknown)

Article Info

Publish Date
30 Aug 2023

Abstract

The aim of this study is to find out the capital structure, company size, and investment opportunity set (IOS) as a moderation to the quality of profit in the food and beverage subsector companies listed on the Indonesian Stock Exchange (BEI) in 2017–2021. The method used in this research is a quantitative one. This research population is a sub-sector of food and beverage companies registered in the BEI from 2017 to 2021, with a sample of nine (nine) companies. The data type used is secondary data, with the data processing techniques being descriptive statistical analysis and double linear regression analysis.

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Journal Info
DFAME Digital Financial Accounting Management Economics Journal
Website

Abbrev

dfame

Publisher

Awatara Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Description

DFAME Digital Financial Accounting Management Economics Journal is an interdisciplinary publication that examines the impact of digital transformation on finance, accounting, management, and economics. The journal explores how digitalization affects business practices and the economy, including ...