Jurnal Sistem Informasi, Akuntansi dan Manajemen
Vol. 6 No. 2 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Mei 2026)

Reviu Literatur Determinan Kualitas Laba di Indonesia

Windi Sutriani (Universitas Muhammadiyah Riau)
Nadya Khairiah (Universitas Muhammadiyah Riau)
Anis Karlina (Universitas Muhammadiyah Riau)
Zul Azmi (Universitas Muhammadiyah Riau)

Article Info

Publish Date
31 May 2026

Abstract

This study aims to analyze the development of research on earnings quality in Indonesia. The review was conducted on scientific articles from 2021 to 2026 using Google Scholar. After a selection process, 19 articles were analyzed. The results indicate that the highest number of publications on earnings quality were found in 2022 and 2025. The most dominant variables related to earnings quality are capital structure, liquidity, company size, earnings growth, and profitability. The most widely used theory explaining the variables influencing earnings quality is Agency Theory. Based on bibliometric analysis, two main themes can be classified: quality-performance and structure-growth.

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Journal Info
Jurnal Sistem Informasi, Akuntansi dan Manajemen
Website

Abbrev

sintamai

Publisher

Asosiasi Dosen Akuntansi Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The research studies contained in Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Behavior, Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), ...