Open AccessFAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Author(s) -
Tony Sudirgo
Publication year - 2021
Publication title -
business management journal/business and management journal (bunda mulia)
Language(s) - English
Resource type - Journals
eISSN - 2598-6775
pISSN - 1907-0896
DOI - 10.30813/bmj.v17i1.2257
Subject(s) - population , profitability index , leverage (statistics) , mathematics , zoology , business , statistics , medicine , biology , finance , environmental health
The purpose of this study is to analyze board diversity, leverage an dprofitability of earnings quality in manufacturing companies listed in Indonesia S tock E 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 Board diversityan d leveragedon’t affect earnings quality.