Published: 2026-06-01

Pengaruh Kepentingan Investor, Kreditur, Supplier dan Struktur Modal Terhadap Kualitas Akrual

DOI: 10.35870/jemsi.v12i3.6711

Gina Nur’alia, Rini Indriani
  • Gina Nur’alia: Universitas Bengkulu
  • Rini Indriani: Universitas Bengkulu
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Abstract

The quality of accruals is an important indicator in assessing the reliability of a company's financial statements. This study aims to analyze the influence of investors, creditors, suppliers, and capital structure on the quality of accruals in healthcare and transportation & logistics sector companies listed on the IDX for the 2019–2023 period. This study uses a quantitative approach with the purposive sampling method, resulting in 31 companies as a sample with a total of 74 observations of the company's financial statements. Data analysis was carried out using multiple linear regression. The results of the study show that investor interests have a significant effect on the quality of accruals with a significant value of 0.014<0.05. Creditors' interests have a significant effect on the quality of accruals with a significant value of 0.003<0.05. The interests of suppliers have a significant effect on the quality of accruals with a value of 0.00<0.05. Meanwhile, the capital structure did not have a significant effect on the quality of accrual with a value of 0.490>0.05.

Keywords

Accrual Quality; Investors; Creditors; Suppliers; Capital Structure

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How to Cite

Nur’alia, G., & Indriani, R. (2026). Pengaruh Kepentingan Investor, Kreditur, Supplier dan Struktur Modal Terhadap Kualitas Akrual. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(3), 2979-2993. https://doi.org/10.35870/jemsi.v12i3.6711
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 12 No. 3 (2026)

  • Section: Articles

  • Published: 2026-06-01

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Author Biographies
Gina Nur’alia, Universitas Bengkulu
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Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Bengkulu, Indonesia.

Rini Indriani, Universitas Bengkulu
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Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Bengkulu, Indonesia.

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