Adpebi Science Series
Vol. 1 No. 1 (2024): 2nd InCAFA

Does Managerial Ability Affect Earnings Quality?

Nabiilah (Unknown)
Lastiati, Anies (Unknown)

Article Info

Publish Date
30 Mar 2024

Abstract

This research aims to evaluate the influence of managerial ability on earnings quality. Moreover, it also tests whether institutional ownership is able to moderate the relationship between managerial ability and earnings quality. This quantitative research is conducted using data from manufacturing companies listed in the Indonesian Stock Exchange 2021-2022. The research results show that there is a significant influence between managerial ability and earnings quality in a negative direction.

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Journal Info
Adpebi Science Series
Website

Abbrev

AICMEST

Publisher

Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Subject

Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Economics, Econometrics & Finance Environmental Science

Description

Adpebi Science Series is a scientific media as a forum for publication of research results, literature reviews, and/or ideas from various disciplines. This Proceeding is a joint publication forum for Humanities and Social Sciences, as well as Science and Technology which aims to develop human ...