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Pengaruh Kepemilikan Manajerial, IOS, Laverage dan Profitabilitas terhadap Kualitas Laba

Dea Safira; Hesty Ervianni Zulaecha; Hamdani, Hamdani; Husna Darra Sarra

Jurnal Publikasi Ilmu Manajemen• 2022 •Pusat Riset dan Inovasi Nasional

The purpose of this study is to determine the effect of managerial ownership, ios, and leverage on earnings quality in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 6 years, namely the 2016-2021 period.The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The type of data used was secondary data obtained from the Indonesia Stock Exchange website.The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The results show that managerial ownership has a positive effect on earnings quality, while ios and leverage have no effect on earnings quality.    

https://doi.org/10.55606/jupiman.v1i4.665
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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)

Ika Nurhaliza; Geby Citra Ananda; Vira Dwi Ananda; Nia Deniati Lumbangaol; Ayu Pebrianti

The International Conference on Education, Social Sciences and Technology• 2022 •International Forum of Researchers and Lecturers

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.

https://doi.org/10.55606/icesst.v1i1.342
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