Effect of Profit Power, Term Commitment, Capital Structure, and Investment Opportunity on Earnings Quality

Gita Olyvia Olyvia Fachrunnisa*, Shinta Permata Sari

Abstract


Currently the quality of earnings is a matter of great concern as an interesting issue to study related to accounting. Earnings quality and financial reporting quality are generally of concern to users of financial statements for contractual purposes and for making investment decisions. This study aims to examine the effect on earnings quality. The population in this study are manufacturing companies in the consumer goods sector that are listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The sample in this study was a manufacturing company which was determined by purposive sampling method, and obtained 73 companies as a sample. Analysis of research data using multiple linear regression. Data is processed using SPSS. The results show that capital structure and investment opportunities have an effect on earnings quality, while profit power and term commitment have no effect on earnings quality. This research can be used as an evaluation material for companies to improve the quality of their earnings.


Keywords


Profit Power, Term Commitment, Capital Structure, Investment Opportunity, Quality

Full Text:

PDF

References


Azis, A., Nurasiah, N., Zulfan, Z., Kusnafizal, T., Fahmi, R., & Abdar, Y. (2023). Analysis of Aceh’s Economic Recovery After the Tsunami Disaster and Prolonged Conflict Year, 2005. Riwayat: Educational Journal of History and Humanities, 6(1), 249–261. https://doi.org/10.24815/jr.v6i1.31455

Brigham, E.F., and J.F. Houston. (2006). Fundamentals of Financial Management. Books 1 and 2. Tenth edition. Salemba Four. Jakarta.

Cashmere. (2010). Introduction to Financial Management. 1st printing. Jakarta: Kencana.

Cashmere. (2010). Introduction to Financial Management. Jakarta: Kencana Prenada Media Group.

Ghozali, I. (2016). Application of Multivariate Analysis with the IBM SPSS 21 Program: Regression PLS Update. Diponegoro University Publishing Agency. Semarang.

Ghozali, I. (2016). Multivariete Analysis Application with IBM SPSS 23 Program (Seventh Edition). Semarang: Diponegoro University Publishing Agency.

Ginting, S. (2017). Effects of profitability, liquidity and company size on earnings quality in manufacturing companies listed on the Indonesian stock exchange. Journal of Microskil Economic Wira, 7(2), 227-236. Governance of SACCOs in Uganda.

Hanafi, Mamduh H and Abdul Halim. (2007). Analysis of Financial Statements. Edition 3. Yogyakarta: YPKN College of Management

Hartoyo, R.,& Sulistyowati, S. (2023). The Role Of The Legal Aid Post Is In Providing Legal Assistance To Disadvantaged People In Order To Obtain Justice In The Courts Of The Holy Land. JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah, 8(3), 1599–1611.

Hendra, S. R. P. (2009). Financial Management and 15 Accounting for Company Executives. Salemba Four. Jakarta.

Kepramareni, P., Pradnyawati, S. O., & Swandewi, N. N. A. (2021). QualityProfit And Influencing Factors (Case Study in the Company Manufacturing Year 2017-2019). Economic Discourse (Journal of Economics, Business and Accounting). Managerial As Moderating. Udayana University Accounting E-Journal

Matitaputty, J. K., & Sopacua, J. (2023). The Effectiveness of the Learning Cycle 5E Learning Model in an Effort to Improve Learning Outcomes of History. JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah, 8(2), 740–747. https://doi.org/10.24815/jimps.v8i2.24816https://doi.org/10.24815/jimps.v8i3.25236

Muhanguzi, K., B. (2019). An Empirical Test of the Agency Theory in Corporate.

Mulyati, S., Dewi, N.F., Umiyati, I. (2021) The Effect of Investment Opportunity Sets, Company Size, Liquidity, and Leverage on Profit Quality in Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2014-2019 period. Journal of Accounting for a Sustainable Society Vol3 No2(69-88)

Nurlailah, N., & Ardiansyah, H. (2022). The Influence of the School Environment on Character Form Students in PKN Lessons. Riwayat: Educational Journal of History and Humanities, 5(2), 281–289. https://doi.org/10.24815/jr.v5i2.27347

Paul, Christian. (2012). Analysis of Factors Affecting Quality.

Penman, S. H. (2003). Financial Statement Analysis and Security Valuation (2 ed.).McGraw Hill. Profit, Faculty of Economics, University of Diponegoro Semarang

Pratiwi, W. N. G., & Wahyono, W. (2023). Pengaruh Pandemi Covid-19 Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021. JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah, 8(3), 1423–1437. https://doi.org/10.24815/jimps.v8i3.25195

Safitri, N., Titisari, H. K., (2021) Determining the quality of earnings in food and beverage companies for the 2016-2019 period. Accountable 18(2) 91-98

Santoso, C., & Handoko, J. (2022) Effect of Investment Opportunity Set, Profit Persistence, Capital Structure on Earnings Quality. Journal of Economics-Management-Accounting Vol18 (91-105)

Sari, E. L. I. P. (2023). Revitalizing Strawberry Leaves: Developing a Tipburn and Leaf Spot Disease Detection System Through Convolution Analysis Using CNN Method. JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah, 8(3), 1468–1474. https://doi.org/10.24815/jimps.v8i3.25210

Schipper, K., and L. Vincent. (2003).. Earnings Quality. Accounting Horizons, 17,

Scott, W. R. (2015). Financial Accounting Theory Theory (7 ed.). Canada Cataloging.

Supriyono, R.A. (2018). Behavioral Accounting. Yogyakarta: UGM Press.

Tandelilin, Eduardus. (2010). Portfolio Analysis and Management. Yogyakarta.

Utari, Dewi, et al. (2014). Financial Management. Jakarta: Media Discourse Partners.

Yunita, P. A., & Suprasto, B. (2018). The Effect of Conservatism and Investment.

Yusuf, A.H. (2011). Fundamentals of Accounting. Seventh Edition. First Print. YKPN College of Economics. Yogyakarta.




DOI: https://doi.org/10.24815/jr.v6i3.33683

Article Metrics

Abstract view : 0 times
PDF - 0 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Riwayat: Educational of History and Humanities indexed by

sinta_logodoaj_logoDimensions_logoCROSSREF_logoROAD_logoPKP_Index_logoGoogle_Scholar_logogaruda_logoonesearch_logoBASE_logoWordcat_logo

___________________________________________________________
Riwayat: Educational of History and Humanities

E-ISSN 2775-5037
P-ISSN 2614-3917

Published by History Education Department, Faculty of Teacher Training and Education, Universitas Syiah Kuala, Province Aceh. Indonesia
W :https://jurnal.usk.ac.id/riwayat
E : riwayat@usk.ac.id

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.