Determinants of earnings quality: The role of managerial ownership
This research analyzes and determines the effect of investment opportunity set, earnings persistence, and capital structure on earnings quality by making managerial ownership a moderating variable. This research is classified as a type of quantitative research with panel data obtained from secondar...
| Үндсэн зохиолчид: | , |
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| Формат: | Өгүүллэг |
| Хэл сонгох: | English |
| Хэвлэсэн: |
Universitas Surabaya FEB, Jurusan Akuntansi
2023-09-01
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| Цуврал: | Akuntansi dan Teknologi Informasi |
| Нөхцлүүд: | |
| Онлайн хандалт: | https://journal.ubaya.ac.id/index.php/jati/article/view/5721 |
| _version_ | 1827811162294583296 |
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| author | Cahya Wahyuningtyas Taufikur Rahman |
| author_facet | Cahya Wahyuningtyas Taufikur Rahman |
| author_sort | Cahya Wahyuningtyas |
| collection | DOAJ |
| description |
This research analyzes and determines the effect of investment opportunity set, earnings persistence, and capital structure on earnings quality by making managerial ownership a moderating variable. This research is classified as a type of quantitative research with panel data obtained from secondary financial report data that has been published through Indonesian Stock Exchange website. Furthermore, the research sample was filtered using purposive sampling technique with several predetermined criteria to obtain 30 manufacturing companies registered at ISSI for 2019-2021 that met the criteria with a 3-year observation span. So, the total sample used was 90. Data analysis in this study used Moderated Regression Analysis. After testing with the Eviews 9 tools, the results show that the IOS variable has a positive and significant effect on earnings quality, earnings persistence has a negative but significant effect, while earnings persistence has no effect on earnings quality. Managerial ownership can only moderate the IOS’ relationship to earnings quality, however earnings persistence and capital structure variables cannot be moderated by managerial ownership in influencing earnings quality
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| first_indexed | 2024-03-11T23:01:15Z |
| format | Article |
| id | doaj.art-23c21b7c66ca4f1d8edc5138adc8d252 |
| institution | Directory Open Access Journal |
| issn | 1412-5994 2614-8749 |
| language | English |
| last_indexed | 2024-03-11T23:01:15Z |
| publishDate | 2023-09-01 |
| publisher | Universitas Surabaya FEB, Jurusan Akuntansi |
| record_format | Article |
| series | Akuntansi dan Teknologi Informasi |
| spelling | doaj.art-23c21b7c66ca4f1d8edc5138adc8d2522023-09-21T14:49:07ZengUniversitas Surabaya FEB, Jurusan AkuntansiAkuntansi dan Teknologi Informasi1412-59942614-87492023-09-0116210.24123/jati.v16i2.5721Determinants of earnings quality: The role of managerial ownershipCahya Wahyuningtyas0Taufikur Rahman1Faculty of Islamic Economics and Business, University of Islam Negeri Salatiga, IndonesiaFaculty of Islamic Economics and Business, University of Islam Negeri Salatiga, Indonesia This research analyzes and determines the effect of investment opportunity set, earnings persistence, and capital structure on earnings quality by making managerial ownership a moderating variable. This research is classified as a type of quantitative research with panel data obtained from secondary financial report data that has been published through Indonesian Stock Exchange website. Furthermore, the research sample was filtered using purposive sampling technique with several predetermined criteria to obtain 30 manufacturing companies registered at ISSI for 2019-2021 that met the criteria with a 3-year observation span. So, the total sample used was 90. Data analysis in this study used Moderated Regression Analysis. After testing with the Eviews 9 tools, the results show that the IOS variable has a positive and significant effect on earnings quality, earnings persistence has a negative but significant effect, while earnings persistence has no effect on earnings quality. Managerial ownership can only moderate the IOS’ relationship to earnings quality, however earnings persistence and capital structure variables cannot be moderated by managerial ownership in influencing earnings quality https://journal.ubaya.ac.id/index.php/jati/article/view/5721Capital StructureEarnings PersistenceEarnings QualityInvestment Opportunity Set (IOS)Managerial Ownership |
| spellingShingle | Cahya Wahyuningtyas Taufikur Rahman Determinants of earnings quality: The role of managerial ownership Akuntansi dan Teknologi Informasi Capital Structure Earnings Persistence Earnings Quality Investment Opportunity Set (IOS) Managerial Ownership |
| title | Determinants of earnings quality: The role of managerial ownership |
| title_full | Determinants of earnings quality: The role of managerial ownership |
| title_fullStr | Determinants of earnings quality: The role of managerial ownership |
| title_full_unstemmed | Determinants of earnings quality: The role of managerial ownership |
| title_short | Determinants of earnings quality: The role of managerial ownership |
| title_sort | determinants of earnings quality the role of managerial ownership |
| topic | Capital Structure Earnings Persistence Earnings Quality Investment Opportunity Set (IOS) Managerial Ownership |
| url | https://journal.ubaya.ac.id/index.php/jati/article/view/5721 |
| work_keys_str_mv | AT cahyawahyuningtyas determinantsofearningsqualitytheroleofmanagerialownership AT taufikurrahman determinantsofearningsqualitytheroleofmanagerialownership |