Determinants of earnings quality: the role of the audit committee as a moderator
Purpose: This research aims to examine and analyze the influence of capital structure, liquidity, profit growth, company size, and profitability simultaneously and partially on profit quality and audit committees in companies in the consumer cyclical industrial sector listed on the Indonesia Stock...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Malang
2024-12-01
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| Series: | Jurnal Akademi Akuntansi |
| Subjects: | |
| Online Access: | https://ejournal.umm.ac.id/index.php/jaa/article/view/35553 |
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| author | Nanda Oktavia Simbolon Christin Natalia Sitorus |
| author_facet | Nanda Oktavia Simbolon Christin Natalia Sitorus |
| author_sort | Nanda Oktavia Simbolon |
| collection | DOAJ |
| description |
Purpose: This research aims to examine and analyze the influence of capital structure, liquidity, profit growth, company size, and profitability simultaneously and partially on profit quality and audit committees in companies in the consumer cyclical industrial sector listed on the Indonesia Stock Exchange for the 2021 - 2022 period.
Methodology/approach: Research approach with Partial Least Structure Equation Modeling with a two-stage approach test model using the SmartPLS 3.2.9 application. (Bahasa Indonesia.
Findings: The test results show that Capital Structure, Liquidity, Profit Growth, Company Size, and Profitability have no effect on the Quality of Profits in Consumer Cyclical Sector Companies. In addition, the moderation test results show that the Audit Committee is unable to moderate the relationship between these factors.
Practical and Theoretical Contribution/Originality: This research provides a significant contribution to understanding the factors that influence the quality of company profits in the Consumer Cyclicals sector in Indonesia. Limitations of this research include the short observation period, namely 2021-2022, and the focus only on Consumer Cyclicals sector companies on the Indonesian Stock Exchange.
Research Limitation: This may limit the generalizability of research results to other sectors or different periods. In addition, using an audit committee moderating variable based on the number of members may not fully reflect the effectiveness of the supervision carried out by the committee.
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| format | Article |
| id | doaj-art-5548e88fcf684aab933c22f8695db3f9 |
| institution | Kabale University |
| issn | 2715-1964 2654-8321 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Universitas Muhammadiyah Malang |
| record_format | Article |
| series | Jurnal Akademi Akuntansi |
| spelling | doaj-art-5548e88fcf684aab933c22f8695db3f92024-12-31T08:20:22ZengUniversitas Muhammadiyah MalangJurnal Akademi Akuntansi2715-19642654-83212024-12-018110.22219/jaa.v8i1.35553Determinants of earnings quality: the role of the audit committee as a moderator Nanda Oktavia Simbolon0Christin Natalia Sitorus1Faculty of Business, Mikroskil University, Medan, IndonesiaFaculty of Business, Mikroskil University, Medan, Indonesia Purpose: This research aims to examine and analyze the influence of capital structure, liquidity, profit growth, company size, and profitability simultaneously and partially on profit quality and audit committees in companies in the consumer cyclical industrial sector listed on the Indonesia Stock Exchange for the 2021 - 2022 period. Methodology/approach: Research approach with Partial Least Structure Equation Modeling with a two-stage approach test model using the SmartPLS 3.2.9 application. (Bahasa Indonesia. Findings: The test results show that Capital Structure, Liquidity, Profit Growth, Company Size, and Profitability have no effect on the Quality of Profits in Consumer Cyclical Sector Companies. In addition, the moderation test results show that the Audit Committee is unable to moderate the relationship between these factors. Practical and Theoretical Contribution/Originality: This research provides a significant contribution to understanding the factors that influence the quality of company profits in the Consumer Cyclicals sector in Indonesia. Limitations of this research include the short observation period, namely 2021-2022, and the focus only on Consumer Cyclicals sector companies on the Indonesian Stock Exchange. Research Limitation: This may limit the generalizability of research results to other sectors or different periods. In addition, using an audit committee moderating variable based on the number of members may not fully reflect the effectiveness of the supervision carried out by the committee. https://ejournal.umm.ac.id/index.php/jaa/article/view/35553Audit CommitteeCapital StructureEarnings GrowthLiquidityProfitability |
| spellingShingle | Nanda Oktavia Simbolon Christin Natalia Sitorus Determinants of earnings quality: the role of the audit committee as a moderator Jurnal Akademi Akuntansi Audit Committee Capital Structure Earnings Growth Liquidity Profitability |
| title | Determinants of earnings quality: the role of the audit committee as a moderator |
| title_full | Determinants of earnings quality: the role of the audit committee as a moderator |
| title_fullStr | Determinants of earnings quality: the role of the audit committee as a moderator |
| title_full_unstemmed | Determinants of earnings quality: the role of the audit committee as a moderator |
| title_short | Determinants of earnings quality: the role of the audit committee as a moderator |
| title_sort | determinants of earnings quality the role of the audit committee as a moderator |
| topic | Audit Committee Capital Structure Earnings Growth Liquidity Profitability |
| url | https://ejournal.umm.ac.id/index.php/jaa/article/view/35553 |
| work_keys_str_mv | AT nandaoktaviasimbolon determinantsofearningsqualitytheroleoftheauditcommitteeasamoderator AT christinnataliasitorus determinantsofearningsqualitytheroleoftheauditcommitteeasamoderator |