J-MAS (Jurnal Manajemen dan Sains)
Vol 9, No 1 (2024): April

Pengaruh Ukuran Perusahaan, Likuiditas, Konservatisme, Dan Pertumbuhan Laba terhadap Kualitas Laba

Puspitasari, Dilla Amalia (Unknown)
Pramono, Hadi (Unknown)
Santoso, Suryo Budi (Unknown)
Kusbandiyah, Ani (Unknown)

Article Info

Publish Date
28 Apr 2024

Abstract

The purpose of this study is to determine how firm size, liquidity, conservatism, and earnings growth affect earnings quality as the firm grows. Property and real estate manufacturing companies listed on the Indonesia Stock Exchange from 2019-2021 are the subject of this study. Using purposive sampling method, a sample of 48 companies listed on the Indonesia Stock Exchange was selected. The data was tested with multiple linear regression. This study shows that company age has a positive effect on earnings quality as a control variable, liquidity has a positive effect on earnings quality, conservatism has a negative effect on earnings quality, and company size has a negative effect on earnings quality.

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Journal Info
J-MAS (Jurnal Manajemen dan Sains)
Website

Abbrev

jmas

Publisher

Universitas Batanghari Jambi

Subject

Economics, Econometrics & Finance Social Sciences

Description

J-MAS (Jurnal Manajamen dan Sains) diterbitkan oleh Program Magister Manajemen Universitas Batanghari, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen. J-MAS (Jurnal Manajamen dan Sains) terbit sebanyak dua kali dalam setahun yaitu pada bulan April dan Oktober. Jurnal ini mempublikasikan artikel ...