Pengaruh Persistensi Laba, Investment Opportunity Set, Konservatisme Akuntansi dan Struktur Modal Terhadap Kualitas Laba

Syifa, Isa Mar'atus (2024) Pengaruh Persistensi Laba, Investment Opportunity Set, Konservatisme Akuntansi dan Struktur Modal Terhadap Kualitas Laba. Jurnal Riset Ekonomi Dan Akuntansi, 2 (2). pp. 158-172. ISSN 2985-7651

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Abstract

This research aims to test the influence of earnings persistence, accounting conservatism, investment opportunity set and capital structure on earnings quality. The data source used in this research is secondary data using documentary data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 88 data from property and real estate companies in 2019-2020 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that earnings persistence has a positive effect on earnings quality and investment opportunity set has a negative effect on earnings quality, while accounting conservatism and capital structure have no effect on earnings quality.

Item Type:	Article
Uncontrolled Keywords:	Persistensi Laba, Konservatisme Akuntansi. Investment Opportunity Set, Struktur Modal dan Kualitas Laba
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program
Depositing User:	Isa Mar'atus Syifa
Date Deposited:	27 May 2024 02:55
Last Modified:	27 May 2024 02:55
URI:	http://eprints.umg.ac.id/id/eprint/10446

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