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PENGARUH KINERJA PERUSAHAAN, STRUKTUR MODAL TERHADAP KUALITAS LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI (Studi Empiris Pada Perusahaan Manufaktur Periode 2018-2020)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH KINERJA PERUSAHAAN, STRUKTUR MODAL TERHADAP KUALITAS LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI (Studi Empiris Pada Perusahaan Manufaktur Periode 2018-2020)
 
Creator Anggraini, Ana Silva
Diana, Nur
Mawardi, M. Cholid
 
Description This study aims to determine the effect of company performance and capital structure on earnings quality in companies listed on the BEI, to determine the effect of company performance on earnings quality in companies listed on the BEI, to determine capital structure on earnings quality in companies listed on the BEI. The results of the sampling resulted in 27 companies in the period 2018 to 2020. The data analysis method in this study is multiple linear analysis with spss23.The results of the research hypothesis test show that simultaneously profitability and capital structure have no effect on earnings quality. Profitability partially has a negative and significant effect on earnings quality. Capital structure has no effect on earnings quality.Keywords: Profitability, Capital Structure, Earnings Quality
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2022-02-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/15392
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/15392/11603
 
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