Analisis Faktor yang Berpengaruh Terhadap Kualitas Laba
DOI:
https://doi.org/10.30640/akuntansi45.v5i2.3395Keywords:
Leverage, Size, Growth, ManagementAbstract
This study aims to analyze the factors that affect the quality of the company's profits. The methods used in this study are descriptive analysis and multiple linear regression. The data used is in the form of secondary data obtained from the financial statements of companies listed on the Indonesia Stock Exchange. The results of the study show that several factors such as leverage, company size, and sales growth have a significant influence on the quality of profits. In addition, this study also found that profit management through accrual affects the quality of reported profits. These findings provide important insights for stakeholders in understanding the factors that affect profit quality and their implications for financial decision-making.
References
Brigham, E. F., & Houston, J. F. (2019). Fundamentals of Financial Management. Cengage Learning.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. The Accounting Review, 70(2), 193-225.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163-197.
Scott, W. R. (2015). Financial Accounting Theory. Pearson Education Canada.
Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. Prentice-Hall.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 AKUNTANSI 45
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
