Faktor – Faktor yang Mempengaruhi Kualitas Laba

Wahyudianti, Syarafina and Armeliza, Diah and Muliasari, Indah (2021) Faktor – Faktor yang Mempengaruhi Kualitas Laba. Jurnal Akutansi, Perpajakan dan Auditing, 2 (1). pp. 109-125. ISSN 2722-9823

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Official URL: https://journal.unj.ac.id/unj/index.php/japa

Abstract

The purpose of this research is to examine the influence of Capital Structure, Good Corporate Governance and Dividend Payment on Earning Quality. Secondary data is used for this study that focused on the imfrastucture, utility, and transportation industry listed on the Indonesia Stock Exchange for 2016 –2019. The sample obtained based on purposive sampling technique is 143observation. Thisresearch uses multiple linear regression assisted by the Eviews 10 program. Based on the multiple linear regression analysis test, it can be proven that capital structure and Good Corporate Governance have no effect on earnings quality. Meanwhile, dividend payments have a positive effect on earnings quality

Item Type: Article
Subjects: Ilmu Sosial > Industri, Buruh, Produksi
Ilmu Sosial > Keuangan
Depositing User: LPPM UNJ
Date Deposited: 21 Mar 2025 05:30
Last Modified: 21 Mar 2025 05:30
URI: http://repository.unj.ac.id/id/eprint/55769

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