📅 22 May 2022
DOI: 10.55606/icesst.v1i1.342
The Influence of Company Size and Capital Structure on Earnings Quality in Manufacturing Companies in the Food & Beverage Sub-Sector Listed on the Indonesia Stock Exchange (BEI)
The International Conference on Education, Social Sciences and Technology
International Forum of Researchers and Lecturers (IFREL)
📄 Abstract
This study aims to determine the size of the company, and capital structure, on the quality of earnings. The sample in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Data was collected by the documentation method. The sample selection used a purposive sampling method and obtained 17 companies. Hypothesis testing was carried out using pooled least s-quare data regression analysis method. The results of this study indicate: (1) Firm Size has a positive and significant effect on Earnings Quality and (2) Capital Structure has a negative and insignificant effect on Earnings Quality. by 45% influenced by other factors not described in this study.
🔖 Keywords
#Company Size
#Capital Structure
#and Quality.
ℹ️ Informasi Publikasi
Tanggal Publikasi
22 May 2022
Volume / Nomor / Tahun
Volume 1, Nomor 1, Tahun 2022
📝 HOW TO CITE
Ika Nurhaliza; Geby Citra Ananda; Vira Dwi Ananda; Nia Deniati Lumbangaol; Ayu Pebrianti, "The Influence of Company Size and Capital Structure on Earnings Quality in Manufacturing Companies in the Food & Beverage Sub-Sector Listed on the Indonesia Stock Exchange (BEI)," The International Conference on Education, Social Sciences and Technology, vol. 1, no. 1, May. 2022.
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