Pengaruh Managerial Entrenchment, Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Kualitas Laba

Eggita Wahyu Amalia, Justita Dura
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Abstract

Managerial entrenchment is a crucial activity because it is closely related to the company's operational control. This study aimed to assess the effect of managerial entrenchment, capital structure, profitability, and liquidity on earnings quality. This study uses a quantitative approach. The study population is companies members of the blue-chip index listed on the Indonesia Stock Exchange for the 2019-2020 periods. Sampling uses the purposive sampling technique to obtain a sample of 27 companies. Data was collected using a documentation approach that came from the company's official website and the Indonesia Stock Exchange. Multiple linear regression analysis was used as a test approach. The study results reveal that managerial entrenchment, profitability, and liquidity have no effect on earnings quality, but capital structure affects earnings quality. This study can help the company's internal and external parties to expand information transparency and create good quality profits.
管理吸引、资本结构、盈利能力和流动性对利润质量的影响
管理堑壕是一项至关重要的活动,因为它与公司的经营控制密切相关。本研究旨在评估管理堑壕、资本结构、盈利能力和流动性对盈余质量的影响。本研究采用定量方法。研究对象是2019-2020年期间在印尼证券交易所上市的蓝筹股指数成份股公司。抽样采用目的性抽样技术,获得27家公司的样本。数据的收集采用了来自该公司官方网站和印尼证券交易所的文档方法。采用多元线性回归分析作为检验方法。研究结果表明,管理堑壕、盈利能力和流动性对盈余质量没有影响,但资本结构对盈余质量有影响。本研究有助于公司内外部各方扩大信息透明度,创造优质利润。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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