Isa Mar’atus, Syifa Universitas, Muhammadiyah Gresik, S. Suwarno, Persistensi Laba, Konservatisme Akuntansi
{"title":"盈利持续性、会计保守主义、投资机会集和资本结构对盈利质量的影响","authors":"Isa Mar’atus, Syifa Universitas, Muhammadiyah Gresik, S. Suwarno, Persistensi Laba, Konservatisme Akuntansi","doi":"10.54066/jrea-itb.v2i2.1835","DOIUrl":null,"url":null,"abstract":"This research aims to test the influence of earnings persistence, accounting conservatism, investment opportunity set and capital structure on earnings quality. The data source used in this research is secondary data using documentary data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 88 data from property and real estate companies in 2019-2020 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that earnings persistence has a positive effect on earnings quality and investment opportunity set has a negative effect on earnings quality, while accounting conservatism and capital structure have no effect on earnings quality.","PeriodicalId":170984,"journal":{"name":"Jurnal Riset Ekonomi dan Akuntansi","volume":"29 8","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Persistensi Laba, Konservatisme Akuntansi, Investment Opportunity Set dan Struktur Modal terhadap Kualitas Laba\",\"authors\":\"Isa Mar’atus, Syifa Universitas, Muhammadiyah Gresik, S. Suwarno, Persistensi Laba, Konservatisme Akuntansi\",\"doi\":\"10.54066/jrea-itb.v2i2.1835\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This research aims to test the influence of earnings persistence, accounting conservatism, investment opportunity set and capital structure on earnings quality. The data source used in this research is secondary data using documentary data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 88 data from property and real estate companies in 2019-2020 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that earnings persistence has a positive effect on earnings quality and investment opportunity set has a negative effect on earnings quality, while accounting conservatism and capital structure have no effect on earnings quality.\",\"PeriodicalId\":170984,\"journal\":{\"name\":\"Jurnal Riset Ekonomi dan Akuntansi\",\"volume\":\"29 8\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-05-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Riset Ekonomi dan Akuntansi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.54066/jrea-itb.v2i2.1835\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Riset Ekonomi dan Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54066/jrea-itb.v2i2.1835","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Pengaruh Persistensi Laba, Konservatisme Akuntansi, Investment Opportunity Set dan Struktur Modal terhadap Kualitas Laba
This research aims to test the influence of earnings persistence, accounting conservatism, investment opportunity set and capital structure on earnings quality. The data source used in this research is secondary data using documentary data obtained from the official website of the Indonesian Stock Exchange. The sample used in this research was 88 data from property and real estate companies in 2019-2020 using purposive sampling. This research uses multiple linear regression analysis techniques. The regression results show that earnings persistence has a positive effect on earnings quality and investment opportunity set has a negative effect on earnings quality, while accounting conservatism and capital structure have no effect on earnings quality.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
