Open AccessProfit Growth, Size, Liquidity And Investment Opportunity Set On Earnings Quality (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Goods Industry Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)
Author(s) -
Ratu Ayu Mas Intan Siti Imaniyah,
Dian Maulita
Publication year - 2021
Language(s) - English
Resource type - Conference proceedings
DOI - 10.32528/psneb.v0i0.5151
Subject(s) - earnings quality , stock exchange , market liquidity , business , nonprobability sampling , profit (economics) , earnings , earnings per share , population , economics , finance , demography , accrual , sociology , microeconomics
This study aims to examine the effect of Profit Growth, Size, Liquidity and Investment Opportunity Set on Earnings Quality in the consumer goods industry manufacturing companies listed on Indonesian Stock Exchange for the period 2015-2019. The research paradigm used is a quantitative paradigm with descriptive causality research methods. The population of this research were 55 companies and samples obtained were 29 companies with a purposive sampling method. Based on the results of the study, it can be concluded that: 1) profit growth has a significant effect on earnings quality, 2) size has no significant effect on earnings quality, 3) liquidity has a significant effect on earnings quality, 4) investment opportunity set has a significant effect on earnings quality, 5) profit growth, size, liquidity and investment opportunity set together have a significant effect on earnings quality.