Jurnal Paradigma Akuntansi
Vol. 7 No. 2 (2025): April 2025

PENGARUH LIKUIDITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN KONSUMEN NON-PRIMER DI BEI

Putra, Fransiscus Febryan Awiredjo (Unknown)
Trisnawati, Estralita (Unknown)

Article Info

Publish Date
11 Apr 2025

Abstract

This study aims to obtain empirical evidence of the influence of earnings persistence, liquidity and earnings power on earnings quality in non-primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. The sample used was selected using a purposive sampling method of 84 companies. The results of this study indicate that earnings persistence has no effect on earnings quality, liquidity has a positive effect on earnings quality and earnings power has no effect on earnings quality.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...