Al-Muhtarifin: Islamic Banking and Islamic Economic Journal
Vol 4, No 1 (2025): JAN 2025

ANALISIS KUALITAS LABA PADA PERUSAHAAN KONTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Rokan, Mustafa Kamal (Unknown)
Nurwani, Nurwani (Unknown)
Gunawan, Asrul (Unknown)



Article Info

Publish Date
19 Feb 2025

Abstract

This study aims to determine the effect of profitability, leverage, and liquidity on earnings quality in construction companies and buildings listed on the Indonesia Stock Exchange (IDX). In this research using quantitative methods with an associative approach. Population that used is the company's annual financial statements buildings and buildings listed on the Indonesia Stock Exchange (IDX) period 2016-2020 as many as 18 companies. Sampling technique using purposive sampling technique based on certain criteria. Results research shows that profitability significant effect on earnings quality. Leverage has no significant effect on earnings quality. Liquidity no significant effect on earnings quality. Simultaneously, all the independent variables are profitability, leverage, and liquidity simultaneously significantly influence earnings qualityKeyword: Profitability, leverage, Liquidity on earnings quality

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Journal Info

Abbrev

ALMUHTARIFIN

Publisher

Subject

Economics, Econometrics & Finance

Description

Al-Muhtarifin: Islamic Banking and Islamic Economic Journal is published by Islamic Banking Department, Faculty of Islamic Religion, University of Muhammadiyah Sumatera Utara . Published twice a year (January and July). Jurnal Al-Muhtarifin is a scientific journal that contains the results of ...