FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
The purpose of this study was to analyze the effect of prudence, operating cycle, gender diversity and default risk partially and simultaneously on earnings quality. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020 with purposive sampling...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Sarjanawiyata Tamansiswa Yogyakarta
2023-04-01
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| Series: | Akuntansi Dewantara |
| Subjects: | |
| Online Access: | https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/13706 |
| _version_ | 1797194779530887168 |
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| author | Wardatul Janah Tatik Zulaika Leliana Maria Angela |
| author_facet | Wardatul Janah Tatik Zulaika Leliana Maria Angela |
| author_sort | Wardatul Janah |
| collection | DOAJ |
| description |
The purpose of this study was to analyze the effect of prudence, operating cycle, gender diversity and default risk partially and simultaneously on earnings quality. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020 with purposive sampling method. The sample of this study consisted of 125 companies with a total of 375 observations. The method used in this study was a descriptive statistical analysis, classical assumption test, multiple linear regression analysis, t test, F test, and coefficient of determination test (R2). Based on the results, prudence has a significant negative effect on earnings quality and operating cycle, and a significant positive effect on earnings quality. While gender diversity and default risk partially have no significant effect on earnings quality. Simultaneous test results show that prudence, operating cycle gender diversity and default risk together have a significant effect on earnings quality.
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| first_indexed | 2024-04-24T06:01:42Z |
| format | Article |
| id | doaj.art-13684e81c8884e3d9a15eccae05b57c9 |
| institution | Directory Open Access Journal |
| issn | 2550-0376 2549-9637 |
| language | Indonesian |
| last_indexed | 2024-04-24T06:01:42Z |
| publishDate | 2023-04-01 |
| publisher | Universitas Sarjanawiyata Tamansiswa Yogyakarta |
| record_format | Article |
| series | Akuntansi Dewantara |
| spelling | doaj.art-13684e81c8884e3d9a15eccae05b57c92024-04-23T06:22:36ZindUniversitas Sarjanawiyata Tamansiswa YogyakartaAkuntansi Dewantara2550-03762549-96372023-04-017110.26460/ad.v7i1.13706FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEIWardatul Janah0Tatik Zulaika1Leliana Maria Angela2Universitas Palangka RayaUniversitas Palangka RayaUniversitas Palangka Raya The purpose of this study was to analyze the effect of prudence, operating cycle, gender diversity and default risk partially and simultaneously on earnings quality. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020 with purposive sampling method. The sample of this study consisted of 125 companies with a total of 375 observations. The method used in this study was a descriptive statistical analysis, classical assumption test, multiple linear regression analysis, t test, F test, and coefficient of determination test (R2). Based on the results, prudence has a significant negative effect on earnings quality and operating cycle, and a significant positive effect on earnings quality. While gender diversity and default risk partially have no significant effect on earnings quality. Simultaneous test results show that prudence, operating cycle gender diversity and default risk together have a significant effect on earnings quality. https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/13706Prudenceoperating cyclegender diversitydefault riskearnings quality |
| spellingShingle | Wardatul Janah Tatik Zulaika Leliana Maria Angela FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Akuntansi Dewantara Prudence operating cycle gender diversity default risk earnings quality |
| title | FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI |
| title_full | FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI |
| title_fullStr | FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI |
| title_full_unstemmed | FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI |
| title_short | FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI |
| title_sort | faktor faktor yang mempengaruhi kualitas laba pada perusahaan manufaktur yang terdaftar di bei |
| topic | Prudence operating cycle gender diversity default risk earnings quality |
| url | https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/13706 |
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