PENGARUH KONSERVATISME AKUNTANSI, DEBT TO TOTAL ASSETS RATIO, LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA

Kurniawan, Christy and Suryaningsih, Rosita (2018) PENGARUH KONSERVATISME AKUNTANSI, DEBT TO TOTAL ASSETS RATIO, LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA. Equity, 21 (2). ISSN 2684-9739

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Abstract

The objective of th is research is to examine the effect of accounting conservatism, debt to total assets ratio, liquidity, profitability, and firm size both partially and simultaneously towards earnings quality. In this research, accounting conservatism was measured by CONACC, liqui dity was measured by current ratio, profitability was measured by return on assets, and firm size was measured by log total asset, while earnings quality was measured by earnings response coefficient. The objects of this study are manufacturing companies which were listed in Indonesia Stock Exchange for period 2013 until 2015. The sample are 39 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements and historical share prices. The testing method used in this research is multiple linear regression. The result off this study are (1) accounting conservatism has a positive significant effect towards earnings quality (2) debt to total assets ratio has a positive significant effect towards earnings quality (3) liquidity has no positive effects towards earnings quality (4) profitability has a positive significant effect towards earnings quality (5) firm size has no positive effects towards earnings quality (6) accounting conservatism, debt to total assets ratio, liquidity, profitability, and firm size simultaneously have a significant effect towards earnings quality.

Item Type: Article
Subjects: 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting
Divisions: Fakultas Bisnis > Program Studi Akuntansi
Depositing User: mr admin umn
Date Deposited: 14 Dec 2021 01:14
Last Modified: 14 Dec 2021 01:14
URI: http://kc.umn.ac.id/id/eprint/19553

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