Published: 2024-07-20

Pengaruh Persistensi Laba, Profit Potensial, Struktur Modal, dan Kesempatan Bertumbuh Terhadap Kualitas Laba

DOI: 10.35870/emt.v8i3.2810

Annisa Fitri Lubis, Shinta Permata Sari
  • Annisa Fitri Lubis: Universitas Muhammadiyah Surakarta
  • Shinta Permata Sari: Universitas Muhammadiyah Surakarta
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Abstract

Earnings quality is the precision of earnings information reflecting the company's actual performance and its reliability in predicting future performance as presented in financial statements. This study aims to analyze the impact of earnings persistence, potential profit, capital structure, and growth opportunities on earnings quality in industrial sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling technique used is purposive sampling, resulting in 107 firm-years that met the criteria as observation units. The data were analyzed using multiple linear regression analysis. The study's findings provide empirical evidence that potential profit and growth opportunities significantly influence earnings quality. However, earnings persistence and capital structure do not affect earnings quality.

Keywords

Earnings Quality; Earnings Persistence; Potential Profit; Capital Structure; Growth Opportunity

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How to Cite

Lubis, A. F., & Sari, S. P. (2024). Pengaruh Persistensi Laba, Profit Potensial, Struktur Modal, dan Kesempatan Bertumbuh Terhadap Kualitas Laba. Jurnal EMT KITA, 8(3), 1058-1071. https://doi.org/10.35870/emt.v8i3.2810
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This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 8 No. 3 (2024)

  • Section: Articles

  • Published: 2024-07-20

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Author Biographies
Annisa Fitri Lubis, , Universitas Muhammadiyah Surakarta
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Kabupaten Sukoharjo, Provinsi Jawa Tengah, Indonesia

Shinta Permata Sari, , Universitas Muhammadiyah Surakarta
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Kabupaten Sukoharjo, Provinsi Jawa Tengah, Indonesia

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