ACCOUNTHIK : Journal of Accounting and Finance
Vol. 9 No. 2 (2024): October 2024

The Influence of Prudence, Profit Growth, Corporate Governance on Quality of Profit

Ahmad Faris (Unknown)
Rosita Wulandari (Unknown)



Article Info

Publish Date
31 Oct 2024

Abstract

This research aims to determine the influence of Prudence, Profit Growth, Corporate Governance on Quality of Profit in Energy Sector companies for the 2017-2022 period. Prudence variable with CNSV, Profit Growth is measured by the Profit Growth Index, Corporate Governance uses two proxies, namely Institutional Ownership and Managerial Ownership. Quantitative research and secondary data in the form of annual financial reports from the IDX and the official websites of each company. purposive sampling is the technique used in this research. This research has a sample of 9 companies. The Eviews version 12 software program is a data analysis tool in this research. The results of this research state that Prundence has a significant positive effect on Quality of profit, while Profit Growth and Corporate Governance have no effect on Quality of Profit.

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Journal Info

Abbrev

accounthink

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Accounthink is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, University of Singaperbangsa Karawang twice a year (March and October). Accounthink aims to publish articles in the field of accounting and finance that provide the significant ...