Kualitas Laba Dan Faktor-Faktor Yang Berpengaruh (Studi Kasus Pada Perusahaan Manufaktur Tahun 2017-2019)

Kepramareni, Putu; Pradnyawati, Sagung Oka; Swandewi, Ni Nyoman Alit

doi:10.22225/we.20.2.2021.170-178

Cited by 19 publications

(26 citation statements)

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“…Companies that have high profitability will reflect efficient and optimal operational results. Thus the quality of the profit generated will show good results (Kepramareni et al, 2021). Based on previous research, it is also known that the relationship between profitability positively affects earnings quality (Heikal et al, 2014;Kurniawan & Suryaningsih, 2017;Purnamasari & Fachrurrozie, 2020;Herninta & Ginting, 2020).…”

Section: Profitabilitymentioning

confidence: 91%

An analysis of factors that affect earnings quality on Islamic commercial banks: The case at Indonesia and Malaysia

Aryanto

Mukhzarudfa²,

Wiralestari³

et al. 2023

al-Uqud

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This research aims to determine the impact of leverage, liquidity, and profitability; examine company size as a moderating element; and compare earnings quality at Indonesian and Malaysian Islamic commercial banks. This study's subjects were Indonesian and Malaysian Islamic commercial banks, with a sample size of ten Indonesian Islamic commercial banks and fourteen Malaysian Islamic commercial banks from 2016-2020. The regression approach was employed in this investigation. According to the findings of this study, leverage does not affect earnings quality; liquidity hurts earnings quality; profitability does not affect earnings quality; company size is unable to moderate the relationship of leverage to earnings quality; company size is unable to moderate the relationship of liquidity to earnings quality; company size is unable to moderate the relationship between profitability and earnings quality; Leverage, liquidity and profitability simultaneously have no effect on earnings quality at Indonesian Islamic commercial banks, but simultaneously affect Malaysian Islamic commercial banks; and there is no difference in earnings quality at Indonesian and Malaysian Islamic commercial bank.

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Section: Profitabilitymentioning

confidence: 91%

An analysis of factors that affect earnings quality on Islamic commercial banks: The case at Indonesia and Malaysia

Aryanto

Mukhzarudfa²,

Wiralestari³

et al. 2023

al-Uqud

View full text Add to dashboard Cite

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“…Jika suatu tingkat leverage suatu perusahaan tinggi maka akan memilik kecenderungan untuk melakukan praktik laba yang besar sehingga kualitas laba yang dihasilkan menjadi rendah (Kopa, 2021). Penelitian oleh (Kepramareni et al, 2021)…”

Section: Struktur Modalunclassified

Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Laba Dan Ukuran Perusahaan Terhadap Kualitas Laba Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI 2019-2021

et al. 2023

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The purpose of this study was to determine the effect of capital structure, liquidity, profit growth, and company size on earnings quality in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Earnings Quality Variables using Quality of Income. The sample method used was purposive sampling. From the population in the Mining Sector Companies during the 2019- 2021 period, 13 companies that met the sample criteria were taken. The analytical tool used is multiple linear regression analysis. Data processing in this study used the SPSS (Statistic Package for the Social Sciens) software program 25.00 for Windows. The results showed that capital structure, profit growth, and company size had no negative and insignificant effects on earnings quality. Liquidity has a positive and significant effect on earnings quality. The influence of Capital Structure, Liquidity, Profit Growth, and Company Size together has a positive and significant effect on earnings quality in mining sector companies listed on the IDX.

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“…Sejumlah besar total aset menunjukkan bisnis yang stabil dan menguntungkan, berlawanan dengan sejumlah kecil total aset. Perusahaan yang lebih stabil menunjukan kinerja yang baik sehingga mampu menghasilkan laba yang berkualitas [6].…”

Section: Pendahuluanunclassified

Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Struktur Modal

Syah,

Harjunawati,

Pujiwidodo

et al. 2023

ekobistek

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In 2022 exports of plantation companies will experience a significant decline in exports, especially in exports of palm oil and rubber. According to GAPKI, exports of palm oil decreased by 0.4%. And according to GAPKINDO stated that rubber exports decreased by 13.03%. This causes inflation in Indonesia and increases the risk of bankruptcy for companies. This study aims to determine whether there is an effect of profitability and firm size on capital structure. The independent variables studied were Profitability (X1) and Firm Size (X2). The independent variable in this study used Capital Structure (Y). This type of research belongs to the type of exploratory descriptive research, using a case study research method with a quantitative approach. The results of the study stated that partially profitability has a negative effect on capital structure, firm size has no effect on capital structure. Simultaneously the profitability and firm size variables together influence the capital structure. The correlation test states that there is a close relationship between the Profitability variable (X1) and the Firm Size variable (X2) on Capital Structure (Y) with an R2 value of 0.764, which means that this research has the model ability to explain the dependent variables of 76, 4% while 0.246% is explained by other variables not discussed in this study.

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Kualitas Laba Dan Faktor-Faktor Yang Berpengaruh (Studi Kasus Pada Perusahaan Manufaktur Tahun 2017-2019)

Cited by 19 publications

References 0 publications

An analysis of factors that affect earnings quality on Islamic commercial banks: The case at Indonesia and Malaysia

An analysis of factors that affect earnings quality on Islamic commercial banks: The case at Indonesia and Malaysia

Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Laba Dan Ukuran Perusahaan Terhadap Kualitas Laba Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI 2019-2021

Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Struktur Modal

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