Analysis of Profit Growth, Profitability, Capital Structure, Liquidity and Company Size of Profit Quality

Hakim, Mohamad Zulman; Naelufar, Yuyun

doi:10.22219/jaa.v3i1.10348

Cited by 16 publications

(21 citation statements)

References 4 publications

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“…Research conducted by Purnamasari and Fachrurrozie (2020) stated that firm size has a positive effect on earnings quality while Wati and Putra (2017) stated that there is a negative effect between firm size and earnings quality. However, Hakim and Naelufar (2020) stated that firm size has no effect on earnings quality. Based on these descriptions, the hypotheses is developed as follows: H5:…”

Section: Firm Size and Earnings Qualitymentioning

confidence: 99%

Factors Affecting Earnings Quality

Alvin

Susanto

2022

JBA

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The research aims to obtain empirical evidence about factors that affect earnings quality, particularly, the influence of auditor size, audit tenure, audit specialization, firm size, audit committee, leverage, investment opportunity set (IOS), growth opportunity, managerial ownership, and institutional ownership on earnings quality. The population used in this research are all manufacturing companies that are listed in Indonesia Stock Exchange from 2014-2020 and use purposive sampling as the sampling method. Through this method, forty-five (45) manufacturing companies fit with the sampling criteria and chosen as the sample with a total of 135 data. This research uses multiple regression method to analyse the data. The results of multiple regressions show that auditor size, audit tenure, audit specialization, firm size, and leverage have an effect on earnings quality, while the other 5 variables, which are investment opportunity set (IOS), growth opportunity, managerial ownership, and institutional ownership has no effect on earnings quality. Audit specialization has positive effect on earnings quality as those auditors will have deeper understanding regarding the industry, enabling them to better ensure earnings is of high quality.

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Section: Firm Size and Earnings Qualitymentioning

confidence: 99%

Factors Affecting Earnings Quality

Alvin

Susanto

2022

JBA

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“…Previous research that offered some of the variables can describes earning quality, is: Profitability (Setiawan (2017); Luas et al, (2021); Soly & Wijaya (2018)), Liquidity (Setiawan (2017); Luas et al, (2021); Silfi (2016)), Profit Growth (Anam & Afrohah (2020); Kurniawan & Nur (2020); Luas et al, (2021), Leverage (Setiawan (2017); Riska & Salma (2019); Hakim & Naelufar (2020)). From the variables that have been describes, there are some differences in the results.…”

Section: Figure 1 Profit Growth Of Manufacturing Companies Listed On ...mentioning

confidence: 99%

The Effect of Profitability, Liquidity, Profit Growth, and Leverage on Earning Quality (Empirical Study of Manufacturing Companies Listed on IDX Period 2017 - 2020)

Tsabit

Wahjudi²

2022

JPENSI

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This research aims to analyze the effect of profitability, liquidity, profit growth, and Leverage on earning quality. The object of research is a manufacturing company that has been listed on the Indonesia Stock Exchange for the period 2017 to 2020. The amount of population is 118 companies. The method of selecting samples is purposive sampling, thus the number of samples was found is 93 samples. Data analysis techniques use multiple linear regression analysis techniques with SPSS 25 software. The analysis used in this research uses multiple linear regression analysis techniques with SPSS 25 software. The author gets five points of conclusion: 1) profitability can affect earning quality; 2) liquidity does not affect earning quality; 3) profit growth can affect earning quality, 4) leverage does not affect earning quality; 5) profitability, liquidity, profit growth, and leverage simultaneously affect towards earning quality.

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“…Kombinasi ini juga dapat memperlihatkan bagaimana perseroan membiayai operasional dan pertumbuhannya secara keseluruhan melalui sumber dana yang berbeda (San et al, 2011). Baik atau buruknya struktur modal suatu perseroan dapat mempengaruhi posisi keuangan perseroan tersebut (Hakim & Naelufar, 2020). Menurut Kinsman dan Newman (1999) seperti yang dikutip dalam penelitian Abata & Migiro (2019), menyebutkan bahwa keputusan struktur modal memiliki hubungan yang signifikan terhadap kinerja perseroan.…”

Section: H3: Ukuran Dewan Berpengaruh Positif Terhadap Kinerja Perseroanunclassified

“…Tobin's Q yaitu sebagai proksi dari performa perseroan berdasarkan nilai pasar. PenelitianNawaz & Ahmad (2017) sertaHakim & Naelufar (2020) menyebutkan ROA dihitung dengan membagikan laba bersih pada total aset perseroan. Rumus yang digunakan dalam pengukuran Tobin's Q dalam penelitian ini sama dengan yang digunakan pada penelitianAkbar et al (2019) sertaAini et al (2021).…”

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Analisis Pengaruh Tata Kelola Perusahaan Dan Struktur Modal Terhadap Kinerja Perusahaan

Supriyanto

Hendri

2021

JAA

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This paper aims to examine the company's performance problems as measured by book or market value by analyzing the proportion of executive directors, proportion of independent directors, board size, female directors, audit committee meetings, institutional investors, and the company's capital structure. This study uses the company's assets and capital as control variables. The paper object consists of 382 companies excluding the financial sector listed on the Indonesia Stock Exchange from 2016 to 2020. The study used purposive sampling techniques in collecting the research data. Data is processed using multiple regression methods with SPSS and Eviews statistical applications. The results showed that executive directors, independent directors, female directors, audit committee meetings, and institutional investors had no significant effect on ROA or Tobin's Q. While the board size proved to have a significantly positive relationship to Tobin's Q but not significantly related to ROA. On the other hand, the capital structure proved to be significantly negatively associated with ROA but significantly positively related to Tobin's Q.

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Analysis of Profit Growth, Profitability, Capital Structure, Liquidity and Company Size of Profit Quality

Cited by 16 publications

References 4 publications

Factors Affecting Earnings Quality

Factors Affecting Earnings Quality

The Effect of Profitability, Liquidity, Profit Growth, and Leverage on Earning Quality (Empirical Study of Manufacturing Companies Listed on IDX Period 2017 - 2020)

Analisis Pengaruh Tata Kelola Perusahaan Dan Struktur Modal Terhadap Kinerja Perusahaan

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