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
Creators:	Ariyanto, Stefanus
Contributors:
Subjects:	600 Technology (Applied Sciences) > 650 Management and Public Relations > 658 General management (Risk Management, Profit and Loss, Logistics) > 658.7 Management of Supplies, Stock
Sustainable Development Goals:	Goal 16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels Goal 08. Promote sustained, inclusive and sustainable economic growth, full and productive employment and work for all Goal 09. Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation
Divisions:	Faculty of Business > Accounting
Date Deposited:	17 Jun 2021 04:36
URI:	https://kc.umn.ac.id/id/eprint/15712

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