The Effect of Profitability, Liquidity, Profit Growth, and Leverage on Earning Quality (Empirical Study of Manufacturing Companies Listed on IDX Period 2017 - 2020)
DOI:
https://doi.org/10.30736/jpensi.v7i2.1101Keywords:
Earning Quality, Profitability, Liquidity, Profit Growth, LeverageAbstract
This research aims to analyze the effect of profitability, liquidity, profit growth, and Leverage on earning quality. The object of research is a manufacturing company that has been listed on the Indonesia Stock Exchange for the period 2017 to 2020. The amount of population is 118 companies. The method of selecting samples is purposive sampling, thus the number of samples was found is 93 samples. Data analysis techniques use multiple linear regression analysis techniques with SPSS 25 software. The analysis used in this research uses multiple linear regression analysis techniques with SPSS 25 software. The author gets five points of conclusion: 1) profitability can affect earning quality; 2) liquidity does not affect earning quality; 3) profit growth can affect earning quality, 4) leverage does not affect earning quality; 5) profitability, liquidity, profit growth, and leverage simultaneously affect towards earning quality.
References
Alsufy, F., Abu Afifa, M., & Soda, & Mohammed Z. (2020). Mediating Effects of Liquidity in the Relationship between Earnings Quality and Market Value of the Share Price: Evidence from Jordan. Review of Applied Socio-Economic Research, 19(1), 17-32. Retrieved from https://www.reaser.eu/ojs/ojs-3.1.2-1/index.php/REASER/article/view/44.
Anam, H., & Afrohah. (2020). The effect of profit growth, firm size, and liquidity of earnings quality. Jurnal Ekonomi Dan Manajemen, 14(2), 260–268. HTTPS://DOI.ORG/10.30650/JEM.V14I2.1316.
Bursa Efek Indonesia. (n.d.). Retrieved Januari 1, 2022, from Laporan Keuangan: http://idx.co.id.
Charisma, O. W., & Suryandari, D. (2021). Analisis Pengaruh Likuiditas, Ukuran perusahaan, dan Konservatisme Akuntansi terhadap Kualitas Laba dengan Profitabilitas sebagai Variabel Moderasi. Jurnal Akuntansi Bisnis, 19(2), 221-234. http://journal.unika.ac.id/index.php/jab/article/viewFile/3656/pdf.
Darsono dan Ashari. 2010. Pedoman Praktis Memahami Laporan Keuangan. Yogyakarta: Penerbit Andi.
Fajaria, A. Z., & Isnalita, N. I. D. N. (2018). The effect of profitability, liquidity, leverage and firm growth of firm value with its dividend policy as a moderating variable. International Journal of Managerial Studies and Research (IJMSR), 6(10), 55-69. http://dx.doi.org/10.20431/2349-0349.0610005.
Ghozali, Imam. 2018. Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro: Semarang
Hakim, M. Z., & Naelufar, Y. (2020). Analysis of Profit Growth, Profitability, Capital Structure, Liquidity and Company Size of Profit Quality. Jurnal Akademi Akuntansi, 3(1), 12-35. https://doi.org/10.22219/jaa.v3i1.10348.
Harahap, Sofyan Syafri. (2015). Analisis kritis atas laporan keuangan / Sofyan Syafri Harahap. Jakarta: Raja Grafindo Persada.
Hasanuddin, R., Darman, D., Taufan, M. Y., Salim, A., Muslim, M., & Putra, A. H. P. K. (2021). The Effect of Firm Size, Debt, Current Ratio, and Investment Opportunity Set on Earnings Quality: An Empirical Study in Indonesia. The Journal of Asian Finance, Economics and Business, 8(6), 179-188. https://doi.org/10.13106/jafeb.2021.vol8.no6.0179.
Houston, J. F., Brigham, A., & Eugene, F. (2014). Dasar-Dasar Manajemen Keuangan. Jakarta: Salemba Empat.
Ikatan Akuntansi Indonesia, 2015, Standar Akuntansi Keuangan: Per Efektif 1 Januari 2015. Jakarta: Ikatan Akuntansi Indonesia
I Made Sudana. (2009). Manajemen keuangan: Teori dan praktik / I Made Sudana. Surabaya: Airlangga University Press.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownershipstructure. Journal of financial economics, 3(4), 305-306. https://doi.org/10.1016/0304-405X(76)90026-X.
Kasmir. (2018). Analisis laporan keuangan / Dr. Kasmir. Depok: © 2008, pada penulis: Rajawali Pers.
Kurniawan, E., & Aisah, S. N. (2020). Pengaruh Set Kesempatan Investasi, Konservatisme, dan Pertumbuhan Laba Terhadap Kualitas Laba Pada Perusahaan Manufaktur di Indonesia. Akrual, 2(1), 55-72. https://uia.e-journal.id/Akrual/article/view/1044.
Koudijs, P., & Voth, H. J. (2016). Leverage and beliefs: personal experience and risk-taking in margin lending. American Economic Review, 106(11), 3367–3400. https://doi.org/10.1257/aer.20140259.
Lestari, S. P., & Khafid, M. (2021). The Role of Company Size in Moderating the Effect of Profitability, Profit Growth, Leverage, and Liquidity on Earnings Quality. Accounting Analysis Journal, 10(2), 86-93. https://doi.org/10.15294/aaj.v10i2.45939.
Luas, C. O. A., Kawulur, A. F., & Tanor, L. A. (2021). Pengaruh Likuiditas, Struktur Modal, Pertumbuhan Laba Dan Profitabilitas Terhadap Kualitas Laba Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2017-2019. Jurnal Akuntansi Manado (JAIM), 155-167. https://doi.org/10.32528/psneb.v0i0.5212.
Marsela, S. Y., & Maryono, M. (2017). Pengaruh Good Corporate Governance, Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Kualitas Laba (Studi pada Perusahaan Publik yang Termasuk Dalam Pemeringkatan CGPI Tahun 2013-2016). Dinamika Akuntansi Keuangan Dan Perbankan, 6(1). https://doi.org/10.33395/owner.v6i1.719.
Murniati, T., Sastri, I. I. D. A. . M., & Rupa, I. W. (2018). Faktor-Faktor yang Mempengaruhi Kualitas Laba Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2016. Jurnal KRISNA: Kumpulan Penelitian Akuntansi, 10(1), 89–101. https://ejournal.warmadewa.ac.id/index.php/krisna.
Penman, S. H., & Zhang, X.-J. (2002). Accounting Conservatism, the Quality of Earnings, and Stock Returns. The Accounting Review, 77(2), 237–264. http://www.jstor.org/stable/3068897.
Prasetyo, B., Utami, S., Abdusshomad, A., Wijaya, M., & Kalbuana, N. (2021). Effect Of Company Value, Leverage, And Company Size On Profit Persistence In Jakarta Islamic Index (JII) Listed Companies. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(1). http://dx.doi.org/10.29040/ijebar.v5i1.2164.
Qolbi, N. (2020, Maret 18). Turun 43,53% sepanjang 2020, begini kinerja tujuh emiten sektor industri dasar. (Diakses dari https://investasi.kontan.co.id/news/turun-4353-sepanjang-2020-begini-kinerja-tujuh-emiten-sektor-industri-dasar)
Ross, Stephen A; Jordan, Brodford D; Westerfield, Ramdolph W. (2015). Fundamentals of corporate finance / Stephen A. Ross, Randolph W. Westerfield, Bradford D. Jordan. Boston: Irwin McGraw-Hill.
Safitri, R., & Afriyenti, M. (2020). Pengaruh Ukuran Perusahaan, Likuiditas, dan Konservatisme Akuntansi terhadap Kualitas Laba. JURNAL EKSPLORASI AKUNTANSI (JEA), 2(4), 3793-3807. https://doi.org/10.24036/jea.v2i4.319.
Silfi, A. (2016). Pengaruh Pertumbuhan Laba, Struktur Modal, Likuiditas Dan Komite Audit Terhadap Kualitas Laba. 2(1), 17–26. https://core.ac.uk/display/322503137.
Soly, N., & Wijaya, N. (2017). Faktor-Faktor Yang Mempengaruhi Kualitas Laba Pada Perusahaan Manufaktur (Vol. 19, Issue 1). http://www.tsm.ac.id/JBA.
Spence, M. (1973). Job market signaling. Quarterly Journal of Economics, 87, 355-374. https://doi.org/10.2307/1882010.
Sukmawati Sukamulja. (2019; © 2019). Analisis laporan keuangan sebagai dasar pengambilan keputusan investasi / Prof. Dr. Sukmawati Sukamulja. Yogyakarta: Andi.
Toto Prihadi. (2010). Cepat & Praktis analisis investasi / Toto Prihadi. Jakarta: PPM.
Wulandari, B., Situmorang, A. J., Sinaga, D. V., & Laia, E. (2021). Pengaruh Struktur Modal, Investment Opportunity Set, Ukuran Perusahaan, Return On Asset dan Likuiditas terhadap Kualitas Laba pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia. Owner, 5(2), 595–606. https://doi.org/10.33395/owner.v5i2.407.
Yanto, S. (2021). Peranan Earning Management, Intensitas Modal, Leverage, Dan Gcg Terhadap Kualitas Laba. COMPETITIVE Jurnal Akuntansi dan Keuangan, 5(1), 36-46. http://jurnal.umt.ac.id/index.php/competitive/article/view/3085.
Yasa, G. S. W. (2020). Effect of leverage, free cash flow, corporate governance, growth and risk management on earnings quality. International Research Journal of Management, IT and Social Sciences. https://doi.org/10.21744/irjmis.v7n1.835.
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI)
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
2.png){kind=logo}
_(1)1.jpg)
.png)
_(1)_(1).jpg)
1.png)
1.png)
.png)
11.png)
2.png){kind=logo}
