{"title":"影响印尼制造业质量的因素","authors":"Tony Sudirgo","doi":"10.30813/BMJ.V17I1.2257","DOIUrl":null,"url":null,"abstract":"<p><em>The purpose of this study is to analyze board diversity, leverage</em><em> an</em><em>d</em><em> </em><em>profitability of earnings quality in manufacturing companies listed in Indonesia </em><em>S</em><em>tock </em><em>E</em><em>xchange, especially from period 2016-2018 as population. Purpose sampling as a sampling method with a total of 105 data in the form of financial statements from www.idx.co.id. The analytical method used is panel data regression analysis with the E-Views 9.0 program. The results of the study indicate that only profitability affects earnings quality while </em><em>Board diversity</em><em> </em><em>an</em><em>d leverage</em><em> </em><em>don’t affect earnings quality.</em></p>","PeriodicalId":29664,"journal":{"name":"AUSTRALIAN FARM BUSINESS MANAGEMENT JOURNAL","volume":"2 1","pages":""},"PeriodicalIF":0.1000,"publicationDate":"2021-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA\",\"authors\":\"Tony Sudirgo\",\"doi\":\"10.30813/BMJ.V17I1.2257\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p><em>The purpose of this study is to analyze board diversity, leverage</em><em> an</em><em>d</em><em> </em><em>profitability of earnings quality in manufacturing companies listed in Indonesia </em><em>S</em><em>tock </em><em>E</em><em>xchange, especially from period 2016-2018 as population. Purpose sampling as a sampling method with a total of 105 data in the form of financial statements from www.idx.co.id. The analytical method used is panel data regression analysis with the E-Views 9.0 program. The results of the study indicate that only profitability affects earnings quality while </em><em>Board diversity</em><em> </em><em>an</em><em>d leverage</em><em> </em><em>don’t affect earnings quality.</em></p>\",\"PeriodicalId\":29664,\"journal\":{\"name\":\"AUSTRALIAN FARM BUSINESS MANAGEMENT JOURNAL\",\"volume\":\"2 1\",\"pages\":\"\"},\"PeriodicalIF\":0.1000,\"publicationDate\":\"2021-03-02\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"AUSTRALIAN FARM BUSINESS MANAGEMENT JOURNAL\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.30813/BMJ.V17I1.2257\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"AGRICULTURAL ECONOMICS & POLICY\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"AUSTRALIAN FARM BUSINESS MANAGEMENT JOURNAL","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.30813/BMJ.V17I1.2257","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"AGRICULTURAL ECONOMICS & POLICY","Score":null,"Total":0}
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
The purpose of this study is to analyze board diversity, leverage andprofitability of earnings quality in manufacturing companies listed in Indonesia Stock Exchange, especially from period 2016-2018 as population. Purpose sampling as a sampling method with a total of 105 data in the form of financial statements from www.idx.co.id. The analytical method used is panel data regression analysis with the E-Views 9.0 program. The results of the study indicate that only profitability affects earnings quality while Board diversityand leveragedon’t affect earnings quality.
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