PENGARUH GROWTH OPPORTUNITY, PROFIT GROWTH, STRUKTUR MODAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP EARNINGS QUALITY DI MASA PANDEMI COVID-19

Earnings quality is the determination of earnings information in reflecting the company's actual performance and how reliable it is to predict the company's future performance reported in the financial statements. This study aims to analyze the effect of growth opportunity, profit growth, capital structure, and institutional ownership on earnings quality in industrial sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling, so that 76 samples were obtained that met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that growth opportunity and capital structure affect earnings quality. Meanwhile, profit growth and institutional ownership have no effect on earnings quality

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Publication Details

Journal
Jurnal Revenue Jurnal Ilmiah Akuntansi
Published
2024-08-30
DOI
https://doi.org/10.46306/rev.v5i1.404
Primary Topic
Corporate Governance and Financial Management
Type
article
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article

PENGARUH GROWTH OPPORTUNITY, PROFIT GROWTH, STRUKTUR MODAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP EARNINGS QUALITY DI MASA PANDEMI COVID-19

Noer Sasongko, Efendi Khoeri Ahmad
Jurnal Revenue Jurnal Ilmiah Akuntansi
Corporate Governance and Financial Management
article

PENGARUH GROWTH OPPORTUNITY, PROFIT GROWTH, STRUKTUR MODAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP EARNINGS QUALITY DI MASA PANDEMI COVID-19

Noer Sasongko, Efendi Khoeri Ahmad
article en

Abstract

Earnings quality is the determination of earnings information in reflecting the company's actual performance and how reliable it is to predict the company's future performance reported in the financial statements. This study aims to analyze the effect of growth opportunity, profit growth, capital structure, and institutional ownership on earnings quality in industrial sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling, so that 76 samples were obtained that met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that growth opportunity and capital structure affect earnings quality. Meanwhile, profit growth and institutional ownership have no effect on earnings quality

Jurnal Revenue Jurnal Ilmiah AkuntansiVol. 5(1)
Muhammadiyah University of Surakarta (ID)
Openalex Percentile: Top 73%
Corporate Governance and Financial Management
DOIOpen Access PDFOpenAlex
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PENGARUH GROWTH OPPORTUNITY, PROFIT GROWTH, STRUKTUR MODAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP EARNINGS QUALITY DI MASA PANDEMI COVID-19 — Noer Sasongko, Efendi Khoeri Ahmad · Jurnal Revenue Jurnal Ilmiah Akuntansi (2024) | TGRS Research Map | TGRS