The Effect of Financial Performance on Company Quality Earnings
DOI:
https://doi.org/10.26740/jaj.v15n1.p1-13Keywords:
earning quality, firm size, leverage, liquidity, profit growth, profitabilityAbstract
Introduction/Main Objectives: This study was conducted to provide empirical evidence of the effect of profitability, liquidity, and profit growth on the company earnings quality with leverage and firm size as the control variables. Background Problems: The Indonesia Stock Exchange (IDX) found a company that committed irregularities or discrepancies between financial statements and actual data in the technology sector. Novelty: The researcher chose a sample of the technology sector on the Indonesia Stock Exchange. Research Methods: The sample used in this study is technology sector companies listed on the Indonesia Stock Exchange during 2018-2021. Findings/Results: The results of this study indicate that profitability and liquidity has a significant positive effect on the company earnings quality, while profit growth has no effect on company earnings quality. The control variable the result obtained leverage has no effect on the company earnings quality, while firm size has a significant negative effect on company earnings quality. Conclusion: Based on the test results, it can be concluded that profitability and liquidity have a positive influence on earnings quality. Therefore, the increasing profitability and liquidity owned by the company certainly improves the quality of a company's earnings.
References
Fanani, Z., & Widodo, A. (2020). Military Background, Political Connection, Audit Quality And Earning Quality. Jurnal Akuntansi, 24(1), 79. https://doi.org/10.24912/ja.v24i1.658
Gujarati, D.N. (2012). Dasar-dasar Ekonometrika. TerjemahanMangunsong, R.C. Edisi 5 Buku 2. Jakarta: Salemba Empat.
Hakim, M.Z. & Naelufar, Y. (2020). Analysis Of Profit Growth, Profitability, Capital Structure, Liquidity And Firm Size Of Earnings Quality. Jurnal Akademi Akuntansi, 3(1), 12-35.
Horne, J. C. V. dan Wachowicz. J M. (2012). Prinsip-Prinsip Manajemen Keuangan. Edisi 13. Salemba Empat, Jakarta
Janrosl, V. S. (2018). Analisis Pengaruh Leverage, Ukuran Perusahaan Dan Profitabilitas Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Perbankan. Jurnal Benefita, 3(2), 196. https://doi.org/10.22216/jbe.v3i2.3464
Kasmir. (2012) Analisis Laporan Keuangan. Edisi Pertama Cetakan Keempat. Jakarta: PT. Raja Grafindo.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2014). Accounting Intermediate IFRS Edition. In Journal of Chemical Information and Modeling (Vol. 53, Issue 9).
Listyawan, B. (2017). Pengaruh Struktur Modal, Likuiditas, Ukuran Perusahaan, Pertumbuhan Laba dan Profitabilitas Terhadap Kualitas Laba.
Nugrahani, N. I. (2019). Pengaruh kinerja keuangan, pertumbuhan laba, dan free cash flow terhadap kualitas laba.
Penman, S. H., & Zhang, X.-J. (2002). Accounting Conservatism , the Quality of Earnings , and Stock Returns.
Raharja, P. (2009). Buku Panduan Praktis : Manajemen Keuangan dan Akuntansi Untuk Eksekutif Perusahaan. Jakarta : Salemba Empat
Restu P, D., Wijaya Z, R., & Tiswiyanti, W. (2022). Pengaruh Profitabilitas Dan Likuiditas Terhadap Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019). Jambi Accounting Review (JAR), 3(1), 20-34.
Rohmansyah, B., Gunawan, I., Pambudi, J. E., & Fitria, S. N. (2022). Pengaruh Ukuran Perusahaan, Struktur Modal, Likuiditas, Profitabilitas dan Invesment Opportunity Set Terhadap Kualitas Laba. Sustainable, 2(2), 290. https://doi.org/10.30651/stb.v2i2.15246
Salisa, N. R., & Kusuma, I. W. (2018). Kecakapan Manajerial dan Kualitas Laba dengan Kepemilikan Manajerial dan Komisaris Independen sebagai Variabel Pemoderasi. Jurnal Akuntansi Dan Bisnis, 18(1), 27. https://doi.org/10.20961/jab.v18i1.247
Setiawan, B. R (2017). Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Laba, dan Ukuran Perusahaan Terhadap Kualitas Laba Perusahaan Pada Perusahaan Manufaktur Industri Barang Konsumsi yang Terdaftar di BEI. Menara Ilmu Vol. XI No. 77. ISSN 1693-2617. E-ISSN 2528-7613.
Zulfikar, R. (2018). Estimation Model and Selection Method of Panel Data Regression: An Overview of Common Effect, Fixed Effect, and Random Effect Model. Working Paper. Fakultas Ekonomi Islam Kalimantan MAB Banjarmasin.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Iin Indrawati, Rahmawati Rahmawati
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Abstract views: 448
,
PDF Downloads: 629
