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The Influence of Investment Opportunity Set (IOS) and Return on Assets on The Quality of Earnings With Company Size as A Moderation Variable
Proceeding. of The International Conference on Business and Economics
Vol 1
, No 2
(2023)
This study aims to examine the effect of investment opportunity set and return on assets on earnings quality with company size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used was purposive sampling, based on predetermined criteria, there were 171 companies or 513 financial statement data as samples. The analytical method of this study uses multiple linear regression analysis and Moderated Regre...
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KAPASITAS SEBAGAI SISTEM PRODUKSI
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 2
, No 1
(2011)
Strategic capacity involves an investment decision that must match resource capabilities to a long term demand forecast. This paper explain factors to be taken into account in selecting capapcity additions for both manufacturing and service include : the likely effects of economies of scale, the effects of experience curve, the impact of changing facility focus and balance among production stages and the degree of flexibility of facilities and the workforce.
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