Analisis Ukuran Perusahaan Dan Peluang Investasi Di Masa Depan Terhadap Kualitas Laba Perusahaan

Putra, R. Aditya Kristamtomo

doi:10.34308/eqien.v7i2.148

Cited by 2 publications

(2 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Firm size is assumed to impact earnings quality. Since the bigger the company size, the easier it would be to receive funding sources and the higher the quality of earnings (Putra, 2020). Compared to research conducted by (Safitri et al, 2020), which claims that firm size has no impact on earnings quality, previous research conducted by (Putra 2020) claims that firm size affects earnings quality.…”

Section: Introductionmentioning

confidence: 91%

Earning Quality Effect on Stock Returns: GCG and CSR Mechanism

Sari

Setiyawati²

2021

J. Keuang. dan Perbank.

View full text Add to dashboard Cite

This study explores the effect of corporate governance mechanisms and disclosure of corporate social responsibility on earnings quality and the effect on stock returns. The mining sector research analysis is indexed on the Indonesia Stock Exchange for the period 2014 to 2018. The research method used is causal research, with the analysis method used is multiple linear regression. The sampling technique used purposive sampling. The results showed that Managerial Ownership, Institutional Ownership, Independent Commissioners, and CSR disclosure did not affect earnings quality, while the Audit Committee and Stock Returns significantly affected earnings quality. This study's findings contribute to financial performance, particularly the relationship between corporate governance, CSR disclosure, and earnings quality. These findings can be a consideration for investors in making policies on their investments.

show abstract

Section: Introductionmentioning

confidence: 91%

Earning Quality Effect on Stock Returns: GCG and CSR Mechanism

Sari

Setiyawati²

2021

J. Keuang. dan Perbank.

View full text Add to dashboard Cite

show abstract

“…Ukuran perusahaan merupakan salah satu faktor yang menentukan kualitas laba. Ukuran perusahaan dianggap mampu mempengaruhi kualitas laba karena semakin besar skala atau ukuran perusahaan maka akan semakin mudah dalam memperoleh sumber pendanaan yang berarti kualitas laba akan meningkat (Putra, 2020). Salah satu tolak ukur yang menunjukkan besar kecilnya perusahaan adalah ukuran aktiva dari perusahaan tersebut.…”

Section: Leverageunclassified

Pengaruh Good Corporate Governance Dan Pengungkapan Corparate Social Responsibility Terhadap Kualitas Laba Dan Dampaknya Pada Return Saham Dengan Leverage Dan Firm Size Sebagai Control Variable

Sari

Widodo

2022

INT P ECON DEV RES

View full text Add to dashboard Cite

The profit information disclosed by the company does not guarantee that the profit is of high quality. Profit can be said to be quality if the reported profit can be used by users of financial statements to make the best decisions and meet the qualitative characteristics of relevant and reliable financial statements and can convey the facts of actual financial performance. The objective to be achieved in this study is to test how the effect of the GCG Mechanism, CSR disclosure, on the quality of profits and its impact on the company's stock returns, with the control variables being Leverage and Firm Size. The population in this study is mining sector companies listed on the Indonesia Stock Exchange. The research data was taken from the Indonesia Stock Exchange website for the 2014-2018 period. The method used is the Purposive Sampling method. The results of this study show that Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, and CSR Disclosure do not have a significant effect on the quality of profits, while the Audit Committee and Stock Returns have a significant effect on Profit Quality

show abstract

Analisis Ukuran Perusahaan Dan Peluang Investasi Di Masa Depan Terhadap Kualitas Laba Perusahaan

Cited by 2 publications

References 0 publications

Earning Quality Effect on Stock Returns: GCG and CSR Mechanism

Earning Quality Effect on Stock Returns: GCG and CSR Mechanism

Pengaruh Good Corporate Governance Dan Pengungkapan Corparate Social Responsibility Terhadap Kualitas Laba Dan Dampaknya Pada Return Saham Dengan Leverage Dan Firm Size Sebagai Control Variable

Contact Info

Product

Resources

About