Pengaruh Managerial Entrenchment, Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Kualitas Laba
Managerial entrenchment is a crucial activity because it is closely related to the company's operational control. This study aimed to assess the effect of managerial entrenchment, capital structure, profitability, and liquidity on earnings quality. This study uses a quantitative approach. The s...
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| Format: | Article |
| Language: | English |
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LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
2022-06-01
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| Series: | JAS (Jurnal Akuntansi Syariah) |
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| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/525 |
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| _version_ | 1849739152995647488 |
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| author | Eggita Wahyu Amalia Justita Dura |
| author_facet | Eggita Wahyu Amalia Justita Dura |
| author_sort | Eggita Wahyu Amalia |
| collection | DOAJ |
| description | Managerial entrenchment is a crucial activity because it is closely related to the company's operational control. This study aimed to assess the effect of managerial entrenchment, capital structure, profitability, and liquidity on earnings quality. This study uses a quantitative approach. The study population is companies members of the blue-chip index listed on the Indonesia Stock Exchange for the 2019-2020 periods. Sampling uses the purposive sampling technique to obtain a sample of 27 companies. Data was collected using a documentation approach that came from the company's official website and the Indonesia Stock Exchange. Multiple linear regression analysis was used as a test approach. The study results reveal that managerial entrenchment, profitability, and liquidity have no effect on earnings quality, but capital structure affects earnings quality. This study can help the company's internal and external parties to expand information transparency and create good quality profits. |
| format | Article |
| id | doaj-art-eac7a619747641bbbdbc0e9b1fd562a9 |
| institution | DOAJ |
| issn | 2549-3086 2657-1676 |
| language | English |
| publishDate | 2022-06-01 |
| publisher | LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj-art-eac7a619747641bbbdbc0e9b1fd562a92025-08-20T03:06:21ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762022-06-016111410.46367/jas.v6i1.525525Pengaruh Managerial Entrenchment, Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Kualitas LabaEggita Wahyu Amalia0Justita Dura1Institut Teknologi dan Bisnis Asia Malang, IndonesiaInstitut Teknologi dan Bisnis Asia Malang, IndonesiaManagerial entrenchment is a crucial activity because it is closely related to the company's operational control. This study aimed to assess the effect of managerial entrenchment, capital structure, profitability, and liquidity on earnings quality. This study uses a quantitative approach. The study population is companies members of the blue-chip index listed on the Indonesia Stock Exchange for the 2019-2020 periods. Sampling uses the purposive sampling technique to obtain a sample of 27 companies. Data was collected using a documentation approach that came from the company's official website and the Indonesia Stock Exchange. Multiple linear regression analysis was used as a test approach. The study results reveal that managerial entrenchment, profitability, and liquidity have no effect on earnings quality, but capital structure affects earnings quality. This study can help the company's internal and external parties to expand information transparency and create good quality profits.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/525managerial entrenchmentcapital structureprofitabilityliquidityprofit quality |
| spellingShingle | Eggita Wahyu Amalia Justita Dura Pengaruh Managerial Entrenchment, Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Kualitas Laba JAS (Jurnal Akuntansi Syariah) managerial entrenchment capital structure profitability liquidity profit quality |
| title | Pengaruh Managerial Entrenchment, Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Kualitas Laba |
| title_full | Pengaruh Managerial Entrenchment, Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Kualitas Laba |
| title_fullStr | Pengaruh Managerial Entrenchment, Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Kualitas Laba |
| title_full_unstemmed | Pengaruh Managerial Entrenchment, Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Kualitas Laba |
| title_short | Pengaruh Managerial Entrenchment, Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Kualitas Laba |
| title_sort | pengaruh managerial entrenchment struktur modal profitabilitas dan likuiditas terhadap kualitas laba |
| topic | managerial entrenchment capital structure profitability liquidity profit quality |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/525 |
| work_keys_str_mv | AT eggitawahyuamalia pengaruhmanagerialentrenchmentstrukturmodalprofitabilitasdanlikuiditasterhadapkualitaslaba AT justitadura pengaruhmanagerialentrenchmentstrukturmodalprofitabilitasdanlikuiditasterhadapkualitaslaba |