Pengaruh Likuiditas, Struktur Modal, Pertumbuhan Laba Dan Profitabilitas Terhadap Kualitas Laba Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2017-2019

Luas, Cindy Olivia Aninditha; Kawulur, Arie; Tanor, Linda

doi:10.53682/jaim.v2i2.1459

Cited by 8 publications

(13 citation statements)

References 2 publications

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“…The study results are not in line with the research proposed by Luas et al (2021) and Wulandari et al (2021), which state that capital structure does not affect the quality of company earnings. The company will be more focused on funding so that operational activities can run smoothly to obtain maximum profit.…”

Section: Discussion a Effect Of Capital Structure On Earnings Qualitycontrasting

confidence: 97%

“…This study supports the results of research conducted by Ardianti (2018), Herninta & Ginting (2020), and Luas et al (2021), stating that Return on Assets has a positive effect on earnings quality. In contrast to, research conducted by Hakim & Abbas (2019) and Wulandari et al (2021) stated that Return on Assets does not affect the quality of company earnings.…”

Section: Current Ratio = Current Assets Current Liabilitiessupporting

confidence: 90%

“…This study supports the results of research conducted by Ginting (2017), Ardianti (2018), and Safitri & Afriyenti (2020), which state that liquidity affects earnings quality. In contrast to the research conducted by Hakim & Abbas (2019) and Luas et al (2021) stated that liquidity does not affect the quality of company earnings.…”

Section: Current Ratio = Current Assets Current Liabilitiescontrasting

confidence: 56%

“…This study supports the results of research conducted by Silfi (2016), Ahmad & Alrabba (2017), and Ashma ' & Rahmawati (2019), stating that capital structure has a significant effect on earnings quality. In contrast, Luas et al (2021) and Wulandari et al (2021) stated that capital structure has no significant effect on earnings quality.…”

Section: Debt Equity Ratio = Total Debt Total Equitymentioning

confidence: 92%

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Capital Structure, Liquidity, and Financial Performance on The Quality of Earnings

Hariyani

Pratama²,

Hasanah

2022

NEJESH

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Interested parties consider financial statements necessary because they can analyze the company's profit level. This study aims to provide empirical evidence on the effect of capital structure, liquidity, and financial performance on the quality of earnings in manufacturing companies listed on the IDX in 2019-2021. The sample used in this study was 77 companies with a purposive sampling technique to obtain 231 data. The method used is quantitative, and then the data collected is analyzed using the IBM SPSS version 25 software program. The results show that the capital structure and liquidity variables significantly affect earnings quality. At the same time, the Return on Assets (ROA) variable has no significant effect on earnings quality

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Section: Discussion a Effect Of Capital Structure On Earnings Qualitycontrasting

confidence: 97%

Section: Current Ratio = Current Assets Current Liabilitiessupporting

confidence: 90%

Section: Current Ratio = Current Assets Current Liabilitiescontrasting

confidence: 56%

Section: Debt Equity Ratio = Total Debt Total Equitymentioning

confidence: 92%

See 2 more Smart Citations

Capital Structure, Liquidity, and Financial Performance on The Quality of Earnings

Hariyani

Pratama²,

Hasanah

2022

NEJESH

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“…& Ginting (2020),Luas et al (2021), andPutra & Hermawan (2021), which states that liquidity does not…”

mentioning

confidence: 99%

Fundamental Analysis of Syari’ah Stock In Jakarta Islamic Index

Ningrum¹

2022

NEJESH

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This study aims to determine the growth prospects and fair value of a stock by using fundamental analysis with the EPS (Earning Per Share) and PER (Price To Earning Ratio) methods and price book value determines the investment. The research method used is to use a descriptive method with a qualitative approach from the Annual Financial Reports of 15 Islamic companies that are consistent in the Jakarta Islamic index . The results of this study are Islamic companies in JII have experienced quite rapid growth despite the Covid 19 incident in 2020 but still generate income. The best EPS rating of 15 Syari’ah companies in 2020 in the second quarter is UNTR of 899.51 while the lowest PER level is KLBF of 5.85x. However, if viewed from the market capitalization and the number of shares outstanding, the fair value of KLBF. For Income Ratio to PBV (Price Book Value) results in a decision to sell the stock price.

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Profitability, Liquidity, and Tax Aggressiveness: Corporate Governance in Consumer Goods

Windasari

Dewi

2023

acopen

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The purpose of this research is to find out whether profitability and liquidity can affect tax aggressiveness and whether corporate governance as measured by the number of audit committees can moderate the relationship between profitability and liquidity on the tax aggressiveness of consumer goods sector companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The population in this study were 53 companies and the sample taken was 27 companies obtained through purposive sampling technique. Using the outer model and inner model as data analysis techniques assisted by using the SmartPLS program to manage data. In this study, the results obtained: profitability can affect tax aggressiveness but liquidity cannot affect tax aggressiveness, and the moderating variable (corporate governance) in this study cannot moderate the relationship between profitability, liquidity and tax aggressiveness.

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Pengaruh Likuiditas, Struktur Modal, Pertumbuhan Laba Dan Profitabilitas Terhadap Kualitas Laba Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2017-2019

Cited by 8 publications

References 2 publications

Capital Structure, Liquidity, and Financial Performance on The Quality of Earnings

Capital Structure, Liquidity, and Financial Performance on The Quality of Earnings

Fundamental Analysis of Syari’ah Stock In Jakarta Islamic Index

Profitability, Liquidity, and Tax Aggressiveness: Corporate Governance in Consumer Goods

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