Jurnal Cakrawala Ilmiah
Vol. 4 No. 8: April 2025

THE ROLE OF ACCOUNTING CONSERVATISM, LEVERAGE AND FIRM SIZE ON THE QUALITY OF BANKING PROFITS IN INDONESIA

Rochman Arif (Unknown)
Bandi , Bandi (Unknown)
Agung Nur Probohudono (Unknown)
Djuminah, Djuminah (Unknown)

Article Info

Publish Date
26 Apr 2025

Abstract

This study aims to determine the Effect of Accounting Conservatism, Leverage, and Company Size on Earnings Quality in banking companies in Indonesia. The population of this study is all banking companies listed on the Indonesia Stock Exchange for the 2019-2023 period, totaling 47 companies. Sample selection through the Purposive Sampling method. There are 229 observation data. The data analysis technique used is descriptive analysis, panel data regression analysis and hypotheses are tested using Stata 17. The results of this study indicate that Accounting Conservatism does not have a significant effect on Earnings Quality. Leverage has a negative effect on Earnings Quality, and Company Size does not have a significant effect on Earnings Quality

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Journal Info
Jurnal Cakrawala Ilmiah
Website

Abbrev

JCI

Publisher

bajang Institute

Subject

Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Description

Digitalisasi eknomi menembus batas wilayah negara dan kedaulatan ekonomi yang dapat saja menjadi peluang atau ancaman. Digitalisasi tidak bisa dihindari, tetap permsalahan utamanya adalah bagaimana negara ini harus dapat merumuskan kebijakan agar masyarakat kita jangan hanya menjadi sapi perahan ...