Jurnal Riset Ekonomi dan Akuntansi
Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI

Pengaruh Intellectual Capital, Konservatisme Akuntansi dan Investment Opportunity Set Terhadap Kualitas Laba

Trias Fajrin Prihatini (Unknown)
Suwarno Suwarno (Unknown)

Article Info

Publish Date
25 Sep 2024

Abstract

This research aims to test intellectual capital, accounting conservatism, and invenstment opportunity set on earnings quality. The data source used in this research is secondary data using documentasy data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 28 data from consumer goods industrial companies in 2020-2022 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that intellectual capital has a negative effect on earnings quality and aacounting conservatism has a positive effect on earnings quality, while investment opportunity set has no effect on earnings quality.

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Journal Info
Jurnal Riset Ekonomi dan Akuntansi
Website

Abbrev

JREA

Publisher

INSTITUT TEKNOLOGI DAN BISNIS SEMARANG

Subject

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

Description

Topik dalam Jurnal ini berkaitan dengan aspek apapun dari Ekonomi, namun tidak terbatas pada topik berikut : Ekonomi , Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...