Jurnal Riset Akuntansi
Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi

Pengaruh Pertumbuhan Laba, Reputasi Kap, Ukuran Perusahaan Terhadap Kualitas Laba

Wanda Nur Qomaria (Unknown)
Anwar Hariyono (Unknown)



Article Info

Publish Date
09 Jan 2025

Abstract

This study aims to examine the effect of Earnings Growth, Reputation of the Public Accounting Firm (KAP), and Company Size on Earnings Quality in companies listed on the Indonesia Stock Exchange (IDX) in 2022. Using a quantitative approach and descriptive statistical methods, the data used was obtained from the company's financial statements, with saturated sampling techniques. Data processing is done using multiple regression analysis through the SPSS program. The results showed that Earnings Growth has no effect on Earnings Quality, while KAP Reputation and Company Size have a significant effect on Earnings Quality. This study has limitations in a quantitative approach that lacks depth, so it is recommended that future studies use a more comprehensive approach or add other variables to obtain more complete results.

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Journal Info

Abbrev

JURA

Publisher

Subject

Economics, Econometrics & Finance

Description

Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh ...