The Influence of Prudence, Income Smoothing and Capital Structure on Earnings Quality
Journal Title: International Journal of Social Science Humanity & Management Research - Year 2024, Vol 3, Issue 10
Abstract
The purpose of this study is to examine the effect of Prudence, Income Smoothing and Capital Structure on Earnings Quality, by taking the research population from Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the period from 2018 to 2022. The data used is secondary data, namely the company's annual reports. The sample in this study was obtained using a purposive sampling technique, where samples were selected based on predetermined criteria. Based on this purposive sampling method, 36 samples of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the period from 2018 to 2022 were obtained. The analysis method used is panel data regression analysis using the Eviews9 program. The results of this study indicate that Prudence, Income Smoothing, and capital structure simultaneously affect earnings quality. The partial results show that Prudence affects earnings quality, while Income Smoothing and capital structure do not affect earnings quality.
Authors and Affiliations
Wahyu Praharimukti, Indawati
Keywords
Related Articles
- EP ID EP751225
- DOI 10.58806/ijsshmr.2024.v3i10n08
- Views 47
- Downloads 0
Implementation of Environmental Protection, Sustainable Production, and Labor Protection in Garment Industry Study: Bangladesh and Indonesia
Fast fashion is a global problem which generate seriously impact for environment, even associated with garment industry worker protection in entire world. The study which using Systematic Literature Review method aims to...
Technical and Vocational Education and Training Institutions as Catalysts of Reduction of Unemployment Rates in Kiambu County, Kenya
Technical and Vocational Education and Training Institutions (TVETs) have been at the center of equipping students with prerequisite skills to fit into the job market by offering programmes aim to bridge the skills gap a...
The Power of Nature Becomes Social Power in the Sustainable Development of the Market Economy
The content of the article aims to clarify the transformation between natural power and social power, in which humans are the mediators of this transformation. The power of nature becomes the power of each individual, bu...
Rethinking of Green Economy: A Literature Review
Green economy refers to an economic system that prioritizes sustainability and environmental protection while promoting economic growth and development. The concept of a green economy has gained significant attention in...
A Preliminary Study on Addressing Cultural Adaptation of Greek Middle Managers
This Article Reports on The Investigation of The Affective Perspective of Cultural Adaptation — Namely Attitudes — Among A Small Sample of Greek Middle Managers as These Attitudes Relate to Their Suitability for A Potent...