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Factors Affecting Earnings Quality in Companies Listed in Indonesia Stock Exchange

Ariyanto, Stefanus (2020) Factors Affecting Earnings Quality in Companies Listed in Indonesia Stock Exchange. Pertanika Journals : Social Sciences & Humanities, 28 (253). ISSN 0128-7702

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Abstract

This study aims to analyze the factors affecting the quality of accounting profit which include management ownership, IFRS convergence, and debt covenant. The sample taken was from manufacturing companies listed on the Indonesia Stock Exchange that published audited financial report in the year of 2011-2014. The final data used in this study was as many as 401 data. With multiple linear regression analysis techniques, t-test and F test conducted for hypothesis testing. The conclusion obtained from this research shows that managerial ownership has no significant influence on earnings quality, IFRS convergence has no significant influence on earnings quality, and debt covenant has significant influence on earnings quality

Item Type: Article
Subjects: H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation > HG4551-4598 Stock exchanges
Divisions: Fakultas Bisnis > Program Studi Akuntansi
Depositing User: mr admin umn
Date Deposited: 17 Jun 2021 04:36
Last Modified: 17 Jun 2021 04:36
URI: http://kc.umn.ac.id/id/eprint/15712

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