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description Research paper public Trisakti School of Management

FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Amelia Putri Larasati, Ricky A. Mulyana
Published 2 March 2021

Abstract

This study aims to examine and obtain empirical evidence about factors that affecting earnings quality. The independent variables of this research are dividend payment, firm size, firm leverage, firm performance, audit quality, size of audit committee, audit committee meeting, and audit tenure. While the dependent variable in this study is earnings quality. Population of this study is manufacturing companies listed in Indonesia Stock Exchange from 2014-2019. The period of this study is from 2017-2019. The number of research samples are 129 firm years data using purposive sampling method. This research use multiple regression method to examine the effect of independent variable to the dependent variable. Earnings quality is measured by absolute discretionary accrual. The result shows that dividend payment and audit committee meeting influence earnings quality. In contrast, firm size, firm leverage, firm performance, audit quality, size of audit committee, and audit tenure have no impact on earnings quality.

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